The IRS has announced the 2027 limits for health savings accounts. You can contribute up to $4,500 with self-only coverage and $9,000 with family coverage, with $1,000 more if you are 55 or older.
This guide gives the 2027 limits next to 2025 and 2026, the high deductible health plan thresholds, the direct primary care and health reimbursement arrangement amounts and worked examples, all from IRS Revenue Procedure 2026-24.
| 2025 | 2026 | 2027 | |
|---|---|---|---|
| Self-only contribution limit | $4,300 | $4,400 | $4,500 |
| Family contribution limit | $8,550 | $8,750 | $9,000 |
| Extra contribution at age 55 or older | $1,000 | $1,000 | $1,000 |
| Minimum HDHP deductible, self-only / family | $1,650 / $3,300 | $1,700 / $3,400 | $1,750 / $3,500 |
| Maximum HDHP out-of-pocket, self-only / family | $8,300 / $16,600 | $8,500 / $17,000 | $8,700 / $17,400 |
The 2027 figures are in IRS Revenue Procedure 2026-24, which gives the 2027 inflation adjusted amounts for health savings accounts. The 2026 figures come from Revenue Procedure 2025-19 and the 2025 figures from Revenue Procedure 2024-25 (the 2025 contribution limits also appear in the Instructions for Form 8889 (2025)). Out-of-pocket expenses count deductibles, co-payments and other amounts, but not premiums. The $1,000 extra contribution for people 55 or older is set in the statute itself, section 223(b)(3) of the Internal Revenue Code, at $1,000 for 2009 and later years, so it does not change with inflation and the revenue procedures do not repeat it.
The One, Big, Beautiful Bill Act added section 223(c)(1)(E) to the Internal Revenue Code. A direct primary care service arrangement (DPCSA) is not treated as a health plan for HSA eligibility if the aggregate monthly fees for all DPCSAs for the individual do not exceed $150, or $300 if one DPCSA covers more than one individual, effective for months beginning after December 31, 2025. Revenue Procedure 2026-24 says these amounts are adjusted for inflation for months beginning after December 31, 2026, and states them for 2027 as $150 and $300. It also sets the maximum amount that may be made newly available for an excepted benefit health reimbursement arrangement (HRA) at $2,250 for plan years beginning in 2027.
| Situation in 2027 | Maximum contribution |
|---|---|
| Self-only HDHP, under 55 | $4,500 |
| Self-only HDHP, age 55 or older | $5,500 |
| Family HDHP, no one 55 or older | $9,000 |
| Family HDHP, one eligible spouse 55 or older with their own HSA | $10,000 |
If both spouses are 55 or older and each has their own HSA, the combined maximum with family coverage is $11,000 ($9,000 plus $1,000 for each spouse). These are our additions of the published limits. Your own limit is reduced by employer contributions to your HSA, contributions to an Archer MSA and qualified HSA funding distributions, and you cannot deduct contributions for any month in which you were enrolled in Medicare, per the Form 8889 instructions. Eligibility rules beyond those are in our Form 8889 guide.
The self-only limit rises $100 (from $4,400 to $4,500) and the family limit rises $250 (from $8,750 to $9,000). The minimum HDHP deductible rises $50 for self-only and $100 for family, and the maximum out-of-pocket rises $200 for self-only and $400 for family. For this year's limits and rules, see our 2026 HSA contribution limits guide and compare with the FSA versus HSA guide.
As of 26 October 2026 we had not found the IRS's separate 2027 inflation adjustments for income tax brackets and the standard deduction. Our projected 2027 brackets and 2027 retirement contribution limits guides track those.
IRS: Revenue Procedure 2026-24, IRS: Revenue Procedure 2025-19, IRS: Revenue Procedure 2024-25, 26 U.S. Code section 223, IRS: Instructions for Form 8889 (2025).