The IRS has announced the 2027 Health Savings Account (HSA) contribution limits. The self-only limit increased by $100 from 2026, while the family limit increased by $250. The IRS also provided the minimum deductible and maximum out-of-pocket expenses for high-deductible health plans (HDHPs) that function with HSAs. The rates consider inflation, cost-of-living adjustments, and rounding rules under Internal Revenue Code Section 223.
| For 2026 | For 2027 | Change | |
| HSA Contribution Limit (employer & employee) | Self-Only $4,400 Family $8,750 | Self-Only $4,500 Family $9,000 | Self-Only +$100 Family +$250 |
| HSA catch-up contribution (age 55 or older)* | $1,000 | $1,000 | No change (set by statute) |
| HDHP minimum deductibles | Self-Only $1,700 Family $3,400 | Self-Only $1,750 Family $3,500 | Self-Only +$50 Family +$100 |
| HDHP maximum out-of-pocket amounts (deductibles, copays, and other amounts, but not premiums) | Self-Only $8,500 Family $17,000 | Self-Only $8,700 Family $17,400 | Self-Only +$200 Family +$400 |
HSAs are always set up under an individual’s name and are never held jointly. When the HSA is linked to a family or an employee-plus-one HDHP, it is subject to the higher family coverage contribution limit. The IRS has not established an “employee plus one” category for contribution limits.
Individuals enrolled in employee-plus-one coverage will continue to be subject to the family contribution limit. As healthcare costs continue to rise, counties can help employees understand how HSAs may be used to manage current medical expenses and support long-term savings. Reviewing updated IRS limits during open enrollment can help employees make informed decisions about their contributions. The County Health Pool (CHP) will provide updates regarding IRS contribution limits for upcoming years. For any questions or more information, please contact CTSI at 303.861.0507.
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