---
url: https://thresholds.pages.dev/hsa/
title: "HSA contribution limit 2026: yours, prorated"
updated: 2026-09-07
site: Thresholds
sources:
  - https://www.irs.gov/pub/irs-drop/rp-25-19.pdf
  - https://www.irs.gov/pub/irs-drop/rp-26-24.pdf
  - https://www.irs.gov/publications/p969
---

# HSA contribution limit 2026: yours, prorated

Prorate the annual HSA limit by month of eligibility, with the age-55 catch-up, the last-month rule and the testing period it starts.

HSA eligibility is decided month by month: a month counts when you had qualifying high-deductible health plan coverage on its first day and no other disqualifying coverage. The prorated limit is the annual amount times eligible months divided by twelve, rounded to the dollar. The age-55 catch-up of $1,000 prorates on the same fraction, and the test for it is your age on the last day of the tax year (Instructions for Form 8889, Additional Contribution Amount Worksheet).

For 2026 the annual limits are $4,400 with self-only coverage and $8,750 with family coverage. For 2027 they are $4,500 and $9,000. The 2026 HDHP minimums are a deductible of at least $1,700 self-only or $3,400 family, with out-of-pocket capped at $8,500 or $17,000.

The last-month rule: if you are HSA-eligible on December 1 you may contribute the full annual limit for that December coverage type. The condition is a testing period — December 1 of the contribution year through December 31 of the following year. Lose eligibility inside it, other than by death or disability, and the amount above your prorated limit is added back to your taxable income and charged an additional 10 per cent.

Everything that goes into the account counts against one limit, employer contributions included. Contributions for a tax year may be made until that year's unextended filing deadline: Thursday, April 15, 2027 for 2026 and Tuesday, April 18, 2028 for 2027.

The calculator at https://thresholds.pages.dev/hsa/ takes the twelve months as its only real input, plus coverage type, age 55, the last-month rule, what has already gone in and how much of that was employer money. It returns the prorated limit, what is left, the remaining amount per month and per pay period, the over-the-limit state, the amount at risk under the last-month rule and the 10 per cent on it. Nothing typed is uploaded. Per-year tables: https://thresholds.pages.dev/hsa/limits/.

## Sources

- [Rev. Proc. 2025-19](https://www.irs.gov/pub/irs-drop/rp-25-19.pdf)
- [Rev. Proc. 2026-24 (issued 2026-05-29)](https://www.irs.gov/pub/irs-drop/rp-26-24.pdf)
- [IRS Publication 969](https://www.irs.gov/publications/p969)

---
Information, not advice. Figures verified 2026-09-07. https://thresholds.pages.dev/hsa/