HSA contribution limit 2026: yours, prorated
Eligibility is monthly, so the limit is monthly. Click the months you had HDHP coverage on the 1st and the figure follows — including the last-month rule and the testing period it starts.
Figures verified · next scheduled change (the 2026 HSA and HDHP amounts give way to the 2027 figures)
What counts as an HDHP
A month only counts if the plan you were on that day met the IRS minimums. These are set with the contribution limits in the same revenue procedure, and they move every year.
| Requirement | 2026 | 2027 |
|---|---|---|
| Minimum annual deductible, self-only | $1,700 | $1,750 |
| Minimum annual deductible, family | $3,400 | $3,500 |
| Maximum out-of-pocket, self-only | $8,500 | $8,700 |
| Maximum out-of-pocket, family | $17,000 | $17,400 |
| Contribution deadline for the year | Thursday, April 15, 2027 | Tuesday, April 18, 2028 |
A plan can meet the deductible minimum and still fail: if it pays anything other than preventive care before the deductible is met, it is not an HDHP for these purposes. Your plan documents or your insurer will say whether the plan is HSA-qualified.
The full 2026 proration table — every month count, self-only and family →
The figures behind this tool
| Figure | Value | Applies | Source |
|---|---|---|---|
| HSA contribution limit for 2026, self-only HDHP coverage. | $4,400 | 2026-01-01 → 2026-12-31 | Rev. Proc. 2025-19 verified 2026-09-06 |
| HSA contribution limit for 2026, family HDHP coverage. | $8,750 | 2026-01-01 → 2026-12-31 | Rev. Proc. 2025-19 verified 2026-09-06 |
| HSA catch-up contribution for an accountholder aged 55 or over — set by statute and not inflation-indexed. | $1,000 | long-standing → open | IRC §223(b)(3); Rev. Proc. 2025-19 verified 2026-09-06 |
| Minimum annual deductible for a 2026 HDHP, self-only coverage. | $1,700 | 2026-01-01 → 2026-12-31 | Rev. Proc. 2025-19 verified 2026-09-06 |
| Minimum annual deductible for a 2026 HDHP, family coverage. | $3,400 | 2026-01-01 → 2026-12-31 | Rev. Proc. 2025-19 verified 2026-09-06 |
| Maximum annual out-of-pocket for a 2026 HDHP, self-only coverage. | $8,500 | 2026-01-01 → 2026-12-31 | Rev. Proc. 2025-19 verified 2026-09-06 |
| Maximum annual out-of-pocket for a 2026 HDHP, family coverage. | $17,000 | 2026-01-01 → 2026-12-31 | Rev. Proc. 2025-19 verified 2026-09-06 |
| HSA contribution limit for 2027, self-only HDHP coverage. | $4,500 | 2027-01-01 → 2027-12-31 | Rev. Proc. 2026-24 (issued 2026-05-29) verified 2026-09-06 |
| HSA contribution limit for 2027, family HDHP coverage. | $9,000 | 2027-01-01 → 2027-12-31 | Rev. Proc. 2026-24 verified 2026-09-06 |
| Minimum annual deductible for a 2027 HDHP, self-only coverage. | $1,750 | 2027-01-01 → 2027-12-31 | Rev. Proc. 2026-24 verified 2026-09-06 |
| Minimum annual deductible for a 2027 HDHP, family coverage. | $3,500 | 2027-01-01 → 2027-12-31 | Rev. Proc. 2026-24 verified 2026-09-06 |
| Maximum annual out-of-pocket for a 2027 HDHP, self-only coverage. | $8,700 | 2027-01-01 → 2027-12-31 | Rev. Proc. 2026-24 verified 2026-09-06 |
| Maximum annual out-of-pocket for a 2027 HDHP, family coverage. | $17,400 | 2027-01-01 → 2027-12-31 | Rev. Proc. 2026-24 verified 2026-09-06 |
| HSA contributions for a tax year may be made until that year’s unextended filing deadline. | April 15, 2027 | 2026-01-01 → 2027-04-15 | IRS Publication 969 verified 2026-09-06 |
| Using the last-month rule starts a testing period; failing it adds the excess to income plus a 10 % additional tax. | December 1 of the contribution year through December 31 of the following year | long-standing → open | IRS Publication 969 verified 2026-09-06 |
What this does not do
- It does not decide whether your plan is a qualifying HDHP. Compare your plan’s deductible and out-of-pocket maximum with the table below.
- It does not know about coverage that disqualifies you for a month — a general-purpose health FSA (yours or your spouse’s), Medicare, TRICARE, or VA care in the previous three months.
- It does not compute the tax on an excess contribution or the 6% excise charge for each year it stays in the account.
- It calculates one person at a time. A family limit is shared between spouses; each age-55 catch-up needs its own HSA.
- It is federal only. A small number of states tax HSA contributions on the state return.
02In this section
Questions
How is the 2026 HSA contribution limit prorated?
You are HSA-eligible for a month if you had qualifying high-deductible health plan coverage on the first day of that month and no other disqualifying coverage. Your base limit is the annual amount times eligible months divided by twelve, so nine eligible months of the $4,400 self-only limit is $3,300. The age-55 catch-up prorates the same way.
Does the age-55 catch-up get prorated too?
Yes. The Additional Contribution Amount Worksheet in the Instructions for Form 8889 multiplies the $1,000 catch-up by eligible months over twelve, exactly like the base limit. The test is your age on the last day of the tax year, not the month you turned 55.
What is the last-month rule and what does it cost?
If you are HSA-eligible on December 1, the last-month rule lets you contribute the full annual limit for that December coverage type even though you were not eligible earlier in the year. The condition is a testing period running from 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 income and charged an additional 10 per cent.
Do employer contributions count against my limit?
Yes. The limit is the combined total of everything that goes into the account for the year — your payroll deductions, anything you send yourself, and every dollar your employer puts in. Employer money is not extra room.
When is the deadline to contribute for 2026?
Contributions for a tax year may be made until that year’s unextended federal filing deadline, which for 2026 is Thursday, April 15, 2027. Tell your HSA custodian which tax year the contribution is for, or it will be booked against the year it arrives.
Sources
- Rev. Proc. 2025-19 — 2026 HSA and HDHP amounts · accessed 2026-09-07
- Rev. Proc. 2026-24 — 2027 HSA and HDHP amounts · accessed 2026-09-07
- IRS Publication 969 — Health Savings Accounts · accessed 2026-09-07
- Instructions for Form 8889 — Additional Contribution Amount Worksheet · accessed 2026-09-07
Also this year
The 2026 numbersevery threshold we track, on one page→FSA deadline calculatora general-purpose FSA blocks HSA eligibility→Information, not advice. Confirm with IRS Publication 969 or a tax professional.