2027 HSA Contribution Limits: What the IRS Just Announced

The 2027 Numbers, Straight From the IRS

On May 29, 2026, the IRS released Rev. Proc. 2026-24, setting the 2027 inflation-adjusted amounts for Health Savings Accounts (HSAs) under 26 U.S.C. Sec. 223. The new limits:

- Self-only coverage: $4,500 (up $100 from 2026's $4,400)
- Family coverage: $9,000 (up $250 from 2026's $8,750)
- Age-55+ catch-up contribution: $1,000 (unchanged -- this amount is fixed by statute, not inflation-indexed, and hasn't moved since 2009)

These figures apply to HSA contributions made during the 2027 calendar year, not 2026 -- your 2026 limit is still $4,400/$8,750 for anything you contribute this year. Employers and payroll providers use this early announcement to set 2027 payroll HSA elections during fall open enrollment, months before the 2027 plan year actually begins.

Why the IRS Announces HSA Limits So Far in Advance

Most federal tax figures for a given year -- like 401(k) and IRA limits -- aren't announced until October or November of the prior year, as part of one large annual inflation-adjustment revenue procedure. HSA limits are different: because they're tied to high-deductible health plan (HDHP) design, and HR departments need to lock in plan documents and payroll systems well before open enrollment, the IRS publishes HSA figures separately, and much earlier -- typically in May, about 19 months before the limit year begins. That's why 2027 numbers are already final while, as of this writing, the 2027 401(k) and IRA limits haven't been announced yet (expect those around November 2026).

The HDHP Thresholds Changed Too -- and They Matter Even If You Don't Max Out

An HSA is only available to people enrolled in a qualifying high-deductible health plan (HDHP). Rev. Proc. 2026-24 also reset the HDHP qualification thresholds for 2027:

- Minimum annual deductible: $1,750 self-only (up from $1,700) / $3,500 family (up from $3,400)
- Maximum annual out-of-pocket limit: $8,700 self-only (up from $8,500) / $17,400 family (up from $17,000)

If your employer's plan deductible sits right at the current minimum, it needs to rise to at least $1,750 (self-only) or $3,500 (family) for 2027, or the plan stops qualifying as an HDHP -- which would mean no new HSA contributions are allowed for anyone enrolled in it. This is a detail HR teams track closely during annual plan renewal, but individual employees rarely see it explained in their open enrollment packet.

Three Years of HSA Limits, Side by Side

2025 (Rev. Proc. 2024-25):
- Self-only: $4,300 | Family: $8,550
- HDHP min deductible: $1,650 self / $3,300 family
- HDHP max out-of-pocket: $8,300 self / $16,600 family
- Excepted-benefit HRA cap: $2,150

2026 (Rev. Proc. 2025-19) -- the current tax year:
- Self-only: $4,400 | Family: $8,750
- HDHP min deductible: $1,700 self / $3,400 family
- HDHP max out-of-pocket: $8,500 self / $17,000 family
- Excepted-benefit HRA cap: $2,200

2027 (Rev. Proc. 2026-24) -- newly announced:
- Self-only: $4,500 | Family: $9,000
- HDHP min deductible: $1,750 self / $3,500 family
- HDHP max out-of-pocket: $8,700 self / $17,400 family
- Excepted-benefit HRA cap: $2,250

The self-only limit has risen every year (inflation-indexed under Sec. 223(g)), while the $1,000 catch-up contribution for savers 55 and older has stayed flat across all three years -- it's one of the few HSA-related figures Congress set as a fixed dollar amount rather than an inflation-adjusted one, so it slowly loses purchasing power relative to the contribution limits themselves.

A New Wrinkle for 2026-2027: Direct Primary Care No Longer Disqualifies You

Rev. Proc. 2026-24 also implements a provision from the One Big Beautiful Bill Act (OBBBA), Section 71308 (Public Law 119-21), which added new Sec. 223(c)(1)(E). Previously, paying a monthly fee for a direct primary care (concierge-style) membership could disqualify you from HSA eligibility entirely, because the IRS treated any such arrangement as separate "health coverage" alongside your HDHP. Starting with months beginning after December 31, 2025, a Direct Primary Care Service Arrangement (DPCSA) is NOT treated as disqualifying health coverage as long as the aggregate monthly fees don't exceed $150 for an arrangement covering one individual, or $300 for one covering more than one individual. These specific dollar amounts are the 2027 base-year figures and will themselves become inflation-adjusted starting with months after December 31, 2026 (Rev. Proc. 2026-24 confirms the 2027 inflation-adjusted amounts round to the same $150/$300, so both 2026 and 2027 use identical thresholds). In plain terms: you can now use a modest direct primary care membership alongside your HDHP and HSA without losing your HSA eligibility, something that wasn't possible before OBBBA. It's an all-or-nothing rule, though -- exceeding your threshold by even a few dollars a month forfeits HSA eligibility entirely, not just proportionally. Use the Direct Primary Care + HSA Eligibility Calculator to check your own membership fee against the threshold and see the exact dollar amount of HSA tax savings at stake.

What To Actually Do With This Information Right Now

If you're an employee: you don't need to do anything with your 2026 contributions -- this year's $4,400/$8,750 limit is unaffected. But when your employer's open enrollment for the 2027 plan year opens (typically October-November 2026), you can elect to contribute up to the new $4,500/$9,000 limit starting January 2027, rather than defaulting to your 2026 election amount.

If you're 55 or older: remember the $1,000 catch-up is added on top of whichever base limit applies -- $5,500 self-only or $10,000 family for 2027 -- and it must be contributed to an HSA in your own name (a spouse who is also 55+ needs their own separate HSA to claim their own $1,000 catch-up; it cannot be combined into one account).

If you run payroll or benefits for an employer: confirm your HDHP's deductible and out-of-pocket maximum still satisfy the 2027 thresholds before finalizing next year's plan design, since a plan that qualified in 2026 isn't automatically guaranteed to still qualify in 2027 if its cost-sharing didn't rise with the new floor.

Run your own numbers -- including the state tax treatment of HSA contributions, which varies (California and New Jersey, for example, don't offer a state deduction) -- with this site's 50-state HSA calculators.