2026 HSA contribution limits: $4,400 / $8,750
The figures in force for the 2026 tax year, with the prorated limit for every count of eligible months.
Figures verified · source Rev. Proc. 2025-19
The 2026 figures
| Amount | 2026 | Source |
|---|---|---|
| Contribution limit, self-only HDHP coverage | $4,400 | Rev. Proc. 2025-19 |
| Contribution limit, family HDHP coverage | $8,750 | Rev. Proc. 2025-19 |
| Catch-up contribution, age 55 or over | $1,000 | IRC §223(b)(3); Rev. Proc. 2025-19 |
| HDHP minimum annual deductible, self-only | $1,700 | Rev. Proc. 2025-19 |
| HDHP minimum annual deductible, family | $3,400 | Rev. Proc. 2025-19 |
| HDHP maximum out-of-pocket, self-only | $8,500 | Rev. Proc. 2025-19 |
| HDHP maximum out-of-pocket, family | $17,000 | Rev. Proc. 2025-19 |
| Deadline to contribute for 2026 | Thursday, April 15, 2027 | IRS Publication 969 |
The 2026 proration table
Eligibility is decided month by month: a month counts when you had qualifying HDHP coverage on its first day and no disqualifying coverage. The limit is then the annual amount times eligible months divided by twelve, rounded to the dollar.
| Eligible months | Self-only | Family | Age-55 catch-up |
|---|---|---|---|
| 1 of 12 | $367 | $729 | $83 |
| 2 of 12 | $733 | $1,458 | $167 |
| 3 of 12 | $1,100 | $2,188 | $250 |
| 4 of 12 | $1,467 | $2,917 | $333 |
| 5 of 12 | $1,833 | $3,646 | $417 |
| 6 of 12 | $2,200 | $4,375 | $500 |
| 7 of 12 | $2,567 | $5,104 | $583 |
| 8 of 12 | $2,933 | $5,833 | $667 |
| 9 of 12 | $3,300 | $6,563 | $750 |
| 10 of 12 | $3,667 | $7,292 | $833 |
| 11 of 12 | $4,033 | $8,021 | $917 |
| 12 — the full year | $4,400 | $8,750 | $1,000 |
The age-55 catch-up prorates on the same fraction: the Additional Contribution Amount Worksheet in the Instructions for Form 8889 multiplies $1,000 by eligible months over twelve. The test for the catch-up is your age on the last day of the tax year, not the month of your birthday. Each spouse aged 55 or over needs their own HSA to use theirs.
Being eligible on December 1 opens a second route — the last-month rule lets you take the whole annual limit for the December coverage type, in exchange for a testing period that runs to December 31, 2027. How the last-month rule works.
Download this table as CSV · work out your own months on the calculator.
What changed from 2025
| Amount | 2025 | 2026 | Change |
|---|---|---|---|
| Minimum annual deductible for a 2026 HDHP, family coverage. | $3,300 | $3,400 | +$100 |
| Minimum annual deductible for a 2026 HDHP, self-only coverage. | $1,650 | $1,700 | +$50 |
| Maximum annual out-of-pocket for a 2026 HDHP, family coverage. | $16,600 | $17,000 | +$400 |
| Maximum annual out-of-pocket for a 2026 HDHP, self-only coverage. | $8,300 | $8,500 | +$200 |
| HSA contribution limit for 2026, family HDHP coverage. | $8,550 | $8,750 | +$200 |
| HSA contribution limit for 2026, self-only HDHP coverage. | $4,300 | $4,400 | +$100 |
The amounts are re-set every year for inflation under IRC §223(g); the $1,000 catch-up is written into IRC §223(b)(3) and is not indexed, which is why it has not moved. All years side by side.
Questions
What are the 2026 HSA contribution limits?
For 2026 the HSA contribution limit is $4,400 with self-only high-deductible health plan coverage and $8,750 with family coverage. Anyone aged 55 or over at the end of the year may add a $1,000 catch-up contribution to their own HSA.
How do I prorate the 2026 limit for part of a year?
Count the months in which you had qualifying HDHP coverage on the first day and no disqualifying coverage, then multiply the annual limit by that count and divide by twelve. Six eligible months of self-only coverage in 2026 is $2,200; six months of family coverage is $4,375. The catch-up prorates the same way.
When is the deadline to contribute for 2026?
Thursday, April 15, 2027 — the unextended federal filing deadline for the 2026 tax year. Contributions made between January 1 and that date can be applied to 2026, but you have to tell the custodian which year they are for.
Do employer contributions count against the 2026 limit?
Yes. The limit covers everything that goes into the account for 2026 from any source: your own contributions, payroll deductions, and employer contributions including wellness incentives paid into the HSA.
Sources
- Rev. Proc. 2025-19 · accessed 2026-09-07
- IRS Publication 969 — Health Savings Accounts and Other Tax-Favored Health Plans · accessed 2026-09-07
- Instructions for Form 8889 — Additional Contribution Amount Worksheet · accessed 2026-09-07
Information, not advice. Confirm with IRS Publication 969 or a tax professional.