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The IRS released the 2026 health savings account (HSA) annual contribution limits and high deductible health plan (HDHP) requirements in IRS Rev. . The same document also sets forth updated contribution limits for excepted benefit health reimbursement arrangements (HRAs) for 2026.The updated annual dollar amounts are listed below.

2026 HSA Annual Contribution Limits*:

• Self-only (single) HDHP coverage = $4,400
• Other than self-only (family) HDHP coverage = $8,750

*Catch-up contributions � HSA-eligible individuals who have reached age 55 by the end of the taxable year can make an extra annual $1,000 catch-up contribution.

2026 Qualifying HDHP Coverage:

• Minimum Deductible â€� Self-only (single) = $1,700; other than self-only (family) = $3,400
• OOP Maximum â€� Self-only (single) = $8,500; other than self-only (family) = $17,000

2026 Excepted Benefit HRA Contribution Limits:

• For plan years beginning in 2026, the maximum amount that may be made newly available for the plan year for an excepted benefit HRA is $2,200.  

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