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HSA & FSA Contribution Limits 2024–2026 (IRS) — Full Reference Table

Every IRS HSA, HDHP, health-FSA and dependent-care-FSA limit for 2024, 2025 and 2026, side by side and dated.

The complete IRS HSA, HDHP, health FSA, dependent-care FSA and EBHRA limits for tax years 2024, 2025 and 2026 in one table. 2026: HSA $4,400 self / $8,750 family, health FSA $3,400, dependent-care FSA $7,500 (OBBBA). 2025: HSA $4,300 / $8,550, FSA $3,300. Each figure sourced to its IRS Revenue Procedure and dated. It runs free in your browser on Gera Tools, with nothing uploaded.

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What are the 2026 HSA contribution limits?

For 2026 the IRS HSA limit is $4,400 for self-only HDHP coverage and $8,750 for family coverage, up from $4,300 and $8,550 in 2025. Account holders age 55 or older can add a $1,000 catch-up. These figures come from IRS Rev. Proc. 2025-19.

HSA & FSA contribution limits, 2024–2026

This is the complete IRS reference table for tax-advantaged health and dependent-care accounts across three tax years (2024, 2025, 2026) — Health Savings Accounts (HSAs), the high-deductible health plans (HDHPs) that make you HSA-eligible, health Flexible Spending Accounts (FSAs), dependent-care FSAs, and excepted-benefit HRAs. Every figure is annual and federal, so it is the same in all 50 states.

The table below is the data; each number traces to a specific IRS Revenue Procedure (or, for the dependent-care FSA, to statute).

2026 headline figures: HSA $4,400 self-only / $8,750 family · age-55 catch-up $1,000 · health FSA $3,400 (carryover $680) · dependent-care FSA $7,500 (OBBBA) · HDHP out-of-pocket max $8,500 self / $17,000 family. Sources: IRS Rev. Proc. 2025-19 (HSA/HDHP), Rev. Proc. 2025-32 (health FSA), OBBBA / IRC §129 (dependent-care FSA). Verified 2026-06-18.

How to read the table

  • HSA / HDHP rows split into self-only and family coverage. The HDHP rows are the plan-qualification rules: your health plan must meet the minimum deductible and stay under the out-of-pocket maximum for you to be HSA-eligible.
  • Health FSA is a per-employee salary-reduction limit; the carryover row is the most you may roll into the next plan year (your employer may allow less, or a grace period instead).
  • Dependent-care FSA is the IRC §129 exclusion — $5,000 (single/MFJ) for 2024–2025, rising to $7,500 for 2026 under OBBBA. Married-filing-separately is half.

Data note: the dependent-care FSA $7,500 figure for 2026 is statutory (OBBBA) and not inflation-indexed; it stays at $7,500 until Congress changes it. The HSA age-55 catch-up ($1,000) is also fixed by statute, not indexed.

Sources (every figure dated and citeable — AdSense-clean)

  • HSA, HDHP, EBHRA: IRS Rev. Proc. 2025-19 (2026), Rev. Proc. 2024-25 (2025), Rev. Proc. 2023-23 (2024).
  • Health FSA + carryover: IRS Rev. Proc. 2025-32 (2026), Rev. Proc. 2024-40 (2025), Rev. Proc. 2023-34 (2024).
  • Dependent-care FSA: IRC §129; $7,500 from 2026 under the One Big Beautiful Bill Act (OBBBA).

All limits verified 2026-06-18. Always confirm the current-year figure at irs.gov. This page is informational, not tax advice.