U.S. · IRS health savings accounts · 2027
2027 HSA contribution limits.
The official IRS 2027 limits, the 55+ catch-up, the high deductible health plan thresholds, and a calculator for a part-year start or Medicare.
The 2027 HSA limit is $4,500 for self-only coverage and $9,000 for family coverage, $1,000 more if you are 55 or older. The plan behind it must have a deductible of at least $1,750 (self-only) or $3,500 (family) and an out-of-pocket maximum no higher than $8,700 or $17,400.
Your numbers
2027 result
The 2027 numbers at a glance
| Item | 2026 | 2027 | Change |
|---|---|---|---|
| HSA limit, self-only coverage | $4,400 | $4,500 | +$100 |
| HSA limit, family coverage | $8,750 | $9,000 | +$250 |
| With the age 55+ catch-up, self-only | $5,400 | $5,500 | +$100 |
| With the age 55+ catch-up, family | $9,750 | $10,000 | +$250 |
| HDHP minimum deductible, self-only | $1,700 | $1,750 | +$50 |
| HDHP minimum deductible, family | $3,400 | $3,500 | +$100 |
| HDHP out-of-pocket maximum, self-only | $8,500 | $8,700 | +$200 |
| HDHP out-of-pocket maximum, family | $17,000 | $17,400 | +$400 |
| Direct primary care fee cap (monthly) | $150 / $300 | $150 / $300 | none |
| Excepted benefit HRA, newly available amount | $2,200 | $2,250 | +$50 |
The 2027 figures are in IRS Revenue Procedure 2026-24, an official document, not a projection. The 2026 column comes from Revenue Procedure 2025-19 (the HRA row is the amount that may be newly made available for an excepted benefit health reimbursement arrangement). The catch-up columns add the $1,000 that 26 U.S.C. 223(b)(3) sets for anyone who turns 55 by the end of the year; it is written into the statute and is not indexed, so it is the same in both years. The change column is our subtraction. The direct primary care fee cap is $150 a month, or $300 if the arrangement covers more than one person; the revenue procedure says those statutory amounts are adjusted for inflation for months after December 31, 2026 and lists $150 and $300 for 2027.
How the 2027 limit is built
Start with the cap for your coverage: $4,500 self-only or $9,000 family. Add $1,000 if you are 55 or older by December 31, 2027. Prorate by the months you are an eligible individual, which means covered by a qualifying high deductible health plan, with no disqualifying other coverage, and not enrolled in Medicare. Then subtract every dollar your employer puts in, including payroll contributions through a cafeteria plan. What is left is what you can add yourself. Under 26 U.S.C. 223(b)(7) your monthly limit is zero from the first month you are entitled to Medicare.
If you are eligible on December 1, the last-month rule treats you as eligible all year. The price is a testing period that runs through December 31 of the following year, 2028 here. IRS Publication 969 says that if you stop being an eligible individual in that window for a reason other than death or disability, the contributions you could only make because of the rule are added to your income, plus a 10% additional tax.
Married couples have one rule that surprises people. If either spouse has family coverage, both are treated as having family coverage, and the $9,000 is split equally between the spouses unless they agree on a different split. If both spouses are 55 or older, each can add their own $1,000 to their own account, so the most a couple can put into HSAs under family coverage is $11,000 in 2027.
Worked examples
1. Family plan, age 56, employer adds $2,500. The limit is $9,000 + $1,000 = $10,000. Your own room is $10,000 − $2,500 = $7,500.
2. Self-only plan starting July 1, 2027, age 38. Six eligible months: $4,500 × 6 ÷ 12 = $2,250. With the last-month rule you could put in the full $4,500, but you would need to stay eligible through December 31, 2028 or the extra $2,250 comes back as income plus a 10% additional tax.
3. Medicare starting October 2027, self-only, age 66. Eligible months are January to September, nine. ($4,500 + $1,000) × 9 ÷ 12 = $4,125. The last-month rule does not help because you are not eligible in December.
What counts as a high deductible health plan in 2027
For 2027 a plan qualifies as a high deductible health plan if its annual deductible is at least $1,750 for self-only coverage or $3,500 for family coverage, and its annual out-of-pocket expenses, meaning deductibles, copayments and other amounts but not premiums, are no more than $8,700 for self-only or $17,400 for family. Check your plan documents or ask the plan administrator whether your plan meets these minimums, because the HSA limit only applies while you are covered by a qualifying plan.
Direct primary care is the 2025 law change worth knowing. Section 223(c)(1)(E), added by Public Law 119-21 for months after December 31, 2025, says a direct primary care service arrangement does not count as a disqualifying health plan as long as its combined monthly fees are no more than $150 ($300 if it covers more than one individual). Revenue Procedure 2026-24 confirms the same $150 and $300 for 2027.
When to contribute
You can make contributions for a tax year up to the filing deadline the following spring. Publication 969 (2025 edition) says you can contribute for 2025 through April 15, 2026, so expect April 15, 2028 for 2027 and confirm it in the 2027 edition of the publication when the IRS issues it. An employer can also allocate contributions made in that window to the earlier year if it tells you and the trustee.
Sources
Primary sources opened and checked on November 1, 2026.
Common mix-ups
-
Often assumedThe 2027 HSA limit is only a projection until the IRS announces it in the fall.
What the source saysThe IRS already published the 2027 amounts in Revenue Procedure 2026-24: $4,500 self-only and $9,000 family, with HDHP thresholds of $1,750 and $3,500. [1]
-
Often assumedA couple with family coverage can each put in the full family limit.
What the source saysPublication 969 says that when either spouse has family coverage both are treated as having it, and the single family limit is split equally between them unless they agree on a different split. [2]
- IRS Revenue Procedure 2026-24: 2027 HSA inflation adjusted amounts
- IRS Publication 969 (2025): Health Savings Accounts
Checked against these sources on .
Frequently asked questions
What is the 2027 HSA contribution limit?
$4,500 for self-only coverage and $9,000 for family coverage, up from $4,400 and $8,750 in 2026. These are the official amounts in IRS Revenue Procedure 2026-24, section 3.01(1), not an estimate.
How much can I contribute in 2027 if I am 55 or older?
$5,500 with self-only coverage or $10,000 with family coverage. The $1,000 catch-up is set by statute, 26 U.S.C. 223(b)(3), and applies if you turn 55 by the end of the tax year. You must make the catch-up contribution to your own HSA.
What is a high deductible health plan in 2027?
A plan with an annual deductible of at least $1,750 for self-only or $3,500 for family coverage, and an annual out-of-pocket maximum, excluding premiums, of no more than $8,700 for self-only or $17,400 for family coverage (Rev. Proc. 2026-24, section 3.01(3)).
Do employer contributions count toward the 2027 limit?
Yes. Publication 969 says you must reduce what you or anyone else can contribute by the employer contributions that are excludable from your income, including amounts put in through a cafeteria plan. With family coverage and a $2,500 employer contribution, your own room is $6,500 before any catch-up.
What is the HSA limit if I start or stop being eligible mid-year?
Your limit is one-twelfth of the annual amount for each month you are eligible. The last-month rule gives you the full-year limit if you are eligible on December 1, but you must stay eligible through the end of the testing period, which for 2027 ends December 31, 2028.
Does Medicare change my 2027 HSA limit?
Yes. Under 26 U.S.C. 223(b)(7) your monthly limit is zero from the first month you are entitled to Medicare, so your limit is prorated for the months before it.
Is the 2027 FSA limit out yet?
Not as of November 1, 2026. The health FSA limit is published with the IRS inflation adjustments, which were not out on that date. This page only covers the HSA, which the IRS released separately in Revenue Procedure 2026-24.
Not tax advice
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