United States · IRS health savings accounts
HSA contribution limit calculator.
Your 2026 limit after a mid-year start, Medicare, and employer contributions, plus the tax it saves.
The 2026 HSA limit is $4,400 for self-only coverage and $8,750 for family coverage, plus $1,000 if you are 55 or older at year end. Started late or joining Medicare mid-year? Your limit is prorated by month, unless the last-month rule gives you the full amount.
Your situation
2026 result
How the limit works
An HSA limit is built from four pieces. Start with the annual cap for your coverage: $4,400 self-only or $8,750 family. Add $1,000 if you turn 55 by December 31. Prorate by the number of months you were an eligible individual, meaning covered by a qualifying high deductible health plan with no disqualifying other coverage and not enrolled in Medicare. Then subtract everything your employer put in. What is left is the most you can contribute.
The last-month rule is the one exception to proration. If you are eligible on the first day of the last month of your tax year (December 1 for most people), you are treated as eligible for the whole year. The price is a testing period running from December 1 through December 31 of the following year: if you stop being eligible during it, other than from death or disability, the extra contributions you made because of the rule are added back to income and carry a 10% additional tax.
Worked examples
1. Late start. Age 38, self-only HDHP starting July 1, no employer money, 22% marginal rate. Prorated limit: $4,400 × 6 ÷ 12 = $2,200. With the last-month rule you could contribute the full $4,400, but you would have to stay eligible through December 31, 2027. Contributing $2,200 saves $2,200 × 22% = $484.00 in income tax.
2. Medicare in July. Age 66 with self-only coverage, enrolled in Medicare in July 2026. Eligible months: January to June, six. Limit: ($4,400 + $1,000) × 6 ÷ 12 = $2,700. Pub. 969 works the same kind of example with its own year's figures.
3. Employer contribution. Family coverage all year, age 45, employer puts in $2,000. Limit $8,750, so your own room is $8,750 − $2,000 = $6,750.
Rules and sources
| Rule | 2026 value | Primary source |
|---|---|---|
| Self-only limit | $4,400 | Rev. Proc. 2025-19, sec. 2.01(1) |
| Family limit | $8,750 | Rev. Proc. 2025-19, sec. 2.01(1) |
| HDHP minimum deductible / out-of-pocket maximum | $1,700 / $8,500 self-only; $3,400 / $17,000 family | Rev. Proc. 2025-19, sec. 2.01(2) |
| Age 55+ additional contribution | $1,000 (fixed by statute) | IRS Pub. 969 |
| Last-month rule and testing period | Eligible Dec. 1 means full year; stay eligible to Dec. 31 of next year | IRS Pub. 969 |
| Medicare enrollment | Limit is zero from the first month enrolled, including retroactive months | IRS Pub. 969 |
| Employer contributions | Count toward the limit | IRS Pub. 969 |
| Payroll HSA exempt from FICA | Social security and Medicare, 7.65% combined | IRS Pub. 15-B (2026) |
Rules as of October 1, 2026. Not modelled: spouses sharing a family limit, Archer MSA contributions, a change between self-only and family coverage during the year, IRA-to-HSA funding distributions, and state tax. Pub. 969 is revised each year; the 2025 edition was the latest read.
Cite this page: TNAADO Tools, "HSA Contribution Limit Calculator 2026," https://tools.tnaado.ca/us/hsa-contribution-limit-calculator.html, rules as of October 1, 2026, from IRS Rev. Proc. 2025-19 and Pub. 969.
Frequently asked questions
What is the HSA contribution limit for 2026?
$4,400 for self-only high deductible health plan (HDHP) coverage and $8,750 for family coverage, set by IRS Rev. Proc. 2025-19. If you are 55 or older at the end of the year you can add a $1,000 catch-up. The limit covers everything going in: your contributions, your employer's, and anyone else's.
I only had HDHP coverage for part of 2026. What is my limit?
Your limit is one-twelfth of the annual amount for each month you were eligible, counting your catch-up in the same way. The exception is the last-month rule: if you were eligible on December 1, you are treated as eligible all year and can contribute the full annual limit, but you must stay eligible through the end of 2027 or the extra amount becomes taxable income plus a 10% additional tax.
Can I contribute to an HSA once I enroll in Medicare?
Not for months you are enrolled. Your limit is zero starting with the first month of Medicare enrollment, including months covered by retroactive coverage. You can still use the money already in the account for qualified medical expenses. If you delay applying and your Medicare is backdated, contributions made during the backdated months become excess contributions.
Do employer contributions count against my limit?
Yes. Employer contributions that are excluded from your income, including amounts paid through a cafeteria plan, reduce what you can contribute dollar for dollar. Enter them in the calculator and it subtracts them before showing your room.
How much tax does an HSA contribution actually save?
Your contribution is deductible (or pre-tax through payroll) at your marginal income tax rate. Contributions made through a payroll cafeteria plan also skip the 7.65% social security and Medicare tax. State rules differ and a few states do not follow the federal exclusion, so enter your own combined rate.
What happens if I contribute too much?
The excess is included in your income and generally faces a 6% excise tax every year it stays in the account. You can avoid the excise tax by withdrawing the excess and its earnings by your tax filing deadline, including extensions.
Does the $1,000 catch-up go up each year?
No. The age-55 additional contribution is set in the statute at $1,000 and is not adjusted for inflation. Only the $4,400 and $8,750 base limits change each year. A married couple where both spouses are 55 or older each need their own HSA to take their own catch-up.
Estimate only
This is an educational calculation, not tax advice. Eligibility depends on your actual plan and other coverage. Confirm with your plan administrator or a qualified tax professional, and report contributions on Form 8889.