IRS Releases HSA Limits for 2027
May 29, 2026
Today, IRS issued Revenue Procedure 2026-24, which provides the 2027 cost-of-living contribution and coverage adjustments for HSAs, as required under Code Section 223(g). It also includes the 2027 limit for Excepted Benefit HRAs and DPCSAs (Direct Primary Care Service Arrangement). The limits for all items increased for 2027,except for DPCSAs.
Annual HSA Contribution Amounts
| 2026 | 2027 | Coverage Level |
| $4,400 | $4,500 | Individual |
| $8,750 | $9,000 | Family |
| $1,000 | $1,000 | Catch-Up |
Annual Maximum Out-Of-Pocket Limits for HDHP
| 2026 | 2027 | Coverage Level |
| $8,500 | $8,700 | Individual |
| $17,000 | $17,400 | Family |
Annual Minimum Deductible Amount Limits for HDHP
| 2026 | 2027 | Coverage Level |
| $1,700 | $1,750 | Individual |
| $3,400 | $3,500 | Family |
Excepted Benefit HRA
| 2026 | 2027 |
| $2,200 | $2,250 |
DPCSA (Direct Primary Care Service Arrangement)
| 2026 | 2027 | Coverage Level |
| $150 | $150 | Individual |
| $300 | $300 | Famly |
For a copy of Revenue Procedure 2026-24, click on the link below: