FSA and HSA limits by year.

Health FSA, dependent care FSA and HSA limits are three different numbers

A health flexible spending arrangement (health FSA) lets an employee set aside pay before tax through a cafeteria plan. Section 125(i) of the Internal Revenue Code caps the voluntary salary reduction, and the IRS adjusts the cap every year in a revenue procedure. A health savings account (HSA) is a different account with a different statute, section 223, its own contribution limit, and a requirement that you have a high deductible health plan. A dependent care FSA is a third account again, with its own cap. They are easy to confuse, so this page keeps them apart.

The HSA limit covers contributions from you, your employer and anyone else. The FSA limit is only the employee's salary-reduction election. For the dependent care FSA, IRS Publication 15-B says the 2026 limit rose from $5,000 to $7,500 ($2,500 to $3,750 for married filing separately).

Health FSA limit and carryover by year

The limit was $2,500 for 2014, edged to $2,550 for 2015 and 2016, and has risen faster since 2022. Carryover is optional: IRS says that if the cafeteria plan permits the carryover of unused amounts, the maximum carryover is the figure in the third column. The table shows a carryover figure from 2021, the first revenue procedure in this list that states one.

HSA contribution limit by year

The last column shows the limit for an eligible individual who is 55 or older at the end of the tax year, who can add $1,000 to the base limit (IRS Publication 969). For 2027 the revenue procedure also sets the high deductible health plan thresholds: a minimum annual deductible of $1,750 for self-only coverage and $3,500 for family, with out-of-pocket expenses not exceeding $8,700 for self-only and $17,400 for family. The 2026 equivalents are $1,700 and $3,400, and $8,500 and $17,000.

Why there is no 2027 FSA limit here

The IRS publishes the health FSA limit in its annual inflation-adjustment revenue procedure, along with the tax brackets and other cafeteria plan amounts. The 2026 figure of $3,400 appeared in Rev. Proc. 2025-32, a document the PDF metadata dates to October 2025. The 2027 HSA limits came earlier, in Rev. Proc. 2026-24. When this page was checked on October 20, 2026, none of the 2026 revenue procedures I could retrieve from irs.gov (the ones numbered between 2026-06 and 2026-32) mentioned a health FSA limit, so this page does not print a 2027 one. Any "2027 FSA limit" you see elsewhere before the IRS publishes it is an estimate.

Worked example with real numbers

This is a hypothetical employee in 2026. The employee elects the maximum $3,400 for a health FSA and spends $2,500, leaving $900. If the employer's plan allows carryover, at most $680 can carry over, so at least $220 is forfeited. A plan that does not allow carryover would forfeit the full $900.

For an HSA, take a hypothetical 56-year-old with family HDHP coverage in 2027. The limit is $9,000 plus the $1,000 catch-up, or $10,000. If the employer contributes $2,500, the employee can still add $7,500. In 2026 the same person's limit would be $9,750, so the 2027 increase adds $250.

Common mistakes and edge cases

• Using the HSA limit for an FSA. In 2026 the HSA self-only limit is $4,400 while the health FSA limit is $3,400.
• Forgetting the employer's share. HSA limits include employer contributions.
• Expecting carryover from every plan. The carryover is available only if the cafeteria plan permits it.
• Applying the HSA catch-up to an FSA. The $1,000 add-on is an HSA feature only.
• Treating a current-year number as the number for an old tax year. Use the row for the year of the contribution.

Who this is for and what it does not cover

This page is for employees choosing elections at open enrolment, payroll and benefits staff, and anyone who needs a past limit. It does not cover dependent care FSA history before 2026, limited-purpose FSAs, plan-specific rules such as grace periods, the HSA contribution limit for part-year eligibility, or tax advice. For a mid-year HSA start use the HSA contribution limit calculator.