--- url: https://thresholds.pages.dev/numbers/ title: "What Changed: 2025 vs 2026 vs 2027 Limits" 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/pub/irs-drop/rp-25-32.pdf - https://www.irs.gov/pub/irs-drop/rp-26-26.pdf - https://www.govinfo.gov/content/pkg/FR-2026-01-15/html/2026-00755.htm --- # What Changed: 2025 vs 2026 vs 2027 Limits Every US money threshold that moved between 2025, 2026 and 2027: the old figure, the new one, the change and what made it. Verified 2026-09-07. The thresholds this site calculates with, and every one of them that moved. A row appears only when the same threshold exists in both years, or when the newer row records the value it replaced. Figures verified 2026-09-07. ## What changed from 2025 to 2026 | Threshold | 2025 | 2026 | Change | Set by | |---|---|---|---|---| | Maximum health FSA carryover into the following plan year for plan years beginning in 2026 — 20 % of the salary-reduction limit. | $660 | $680 | +$20 | Rev. Proc. 2025-32 | | Health FSA salary-reduction limit for plan years beginning on or after 2026-01-01. | $3,300 | $3,400 | +$100 | Rev. Proc. 2025-32 (issued 2025-10-09) | | Minimum annual deductible for a 2026 HDHP, family coverage. | $3,300 | $3,400 | +$100 | Rev. Proc. 2025-19 | | Minimum annual deductible for a 2026 HDHP, self-only coverage. | $1,650 | $1,700 | +$50 | Rev. Proc. 2025-19 | | Maximum annual out-of-pocket for a 2026 HDHP, family coverage. | $16,600 | $17,000 | +$400 | Rev. Proc. 2025-19 | | Maximum annual out-of-pocket for a 2026 HDHP, self-only coverage. | $8,300 | $8,500 | +$200 | Rev. Proc. 2025-19 | | HSA contribution limit for 2026, family HDHP coverage. | $8,550 | $8,750 | +$200 | Rev. Proc. 2025-19 | | HSA contribution limit for 2026, self-only HDHP coverage. | $4,300 | $4,400 | +$100 | Rev. Proc. 2025-19 | | HHS 2026 poverty guidelines for Alaska. | $19,550 base, +$6,880 per additional person | $19,950 base, +$7,100 per additional person | +$400 | Annual Update of the HHS Poverty Guidelines, 91 FR 1797–1798 | | HHS 2026 poverty guidelines for the 48 contiguous states and DC — used for 2027 Marketplace eligibility. | $15,650 base, +$5,500 per additional person | $15,960 base, +$5,680 per additional person | +$310 | Annual Update of the HHS Poverty Guidelines, 91 FR 1797–1798 (2026-01-15), doc 2026-00755 | | HHS 2026 poverty guidelines for Hawaii. | $17,990 base, +$6,330 per additional person | $18,360 base, +$6,530 per additional person | +$370 | Annual Update of the HHS Poverty Guidelines, 91 FR 1797–1798 | | Dependent-care FSA exclusion limit from 2026 — permanent and not inflation-indexed. | $5,000 | $7,500 ($3,750 if married filing separately) | +$2,500 | P.L. 119-21 §70404, amending IRC §129(a)(2)(A) (govinfo) | ## What changes from 2026 to 2027 Everything already published for 2027. Rows with no change figure changed in kind rather than in size: a table replaced the previous year's table, or a date moved to the next year's date. | Threshold | 2026 | 2027 | Change | Set by | |---|---|---|---|---| | The same table for 2027, under a revised premium-growth methodology. | 2.10% – 9.96% of household income | 2.15% – 10.22% of household income | — | Rev. Proc. 2026-26 (issued 2026-07-21) | | Employer-coverage affordability threshold for plan years beginning in 2027. | 9.96% | 10.22% | +0.26pp | Rev. Proc. 2026-26 | | First estimated-tax installment for tax year 2027 — scheduled, pending the 2027 Form 1040-ES. | April 15, 2026 | April 15, 2027 | — | IRS — About Form 1040-ES (2027 revision not yet published) | | Minimum annual deductible for a 2027 HDHP, family coverage. | $3,400 | $3,500 | +$100 | Rev. Proc. 2026-24 | | Minimum annual deductible for a 2027 HDHP, self-only coverage. | $1,700 | $1,750 | +$50 | Rev. Proc. 2026-24 | | Maximum annual out-of-pocket for a 2027 HDHP, family coverage. | $17,000 | $17,400 | +$400 | Rev. Proc. 2026-24 | | Maximum annual out-of-pocket for a 2027 HDHP, self-only coverage. | $8,500 | $8,700 | +$200 | Rev. Proc. 2026-24 | | HSA contribution limit for 2027, family HDHP coverage. | $8,750 | $9,000 | +$250 | Rev. Proc. 2026-24 | | HSA contribution limit for 2027, self-only HDHP coverage. | $4,400 | $4,500 | +$100 | Rev. Proc. 2026-24 (issued 2026-05-29) | ## Not yet published for 2027 No agency has set these. Any number circulating for them before the announcement is a projection, and this site publishes none. - SSA sets the COLA and the next year’s earnings-test limits from third-quarter CPI-W and announces in mid-October. — status: mid-October 2026; SSA; re-checked by 2026-10-15; SSA — cost-of-living adjustment summary - The ARPA/IRA enhanced premium tax credits applied through plan year 2025 and lapsed on 2025-12-31. — status: Expired — not extended (no law enacted as of September 6, 2026); Congress; re-checked by 2026-11-01; CRS R48290; Rev. Proc. 2026-26 - The IRS publishes the next year’s health FSA salary-reduction and carryover limits in its annual inflation-adjustment revenue procedure. — status: Not yet announced — expected October–November 2026; IRS; re-checked by 2026-11-30; IRS revenue procedure for 2027 inflation adjustments Full year sheets: https://thresholds.pages.dev/numbers/2026/ and https://thresholds.pages.dev/numbers/2027/. Announcement dates with day counts: https://thresholds.pages.dev/calendar/. ## 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) - [Rev. Proc. 2025-32 (issued 2025-10-09)](https://www.irs.gov/pub/irs-drop/rp-25-32.pdf) - [Rev. Proc. 2026-26](https://www.irs.gov/pub/irs-drop/rp-26-26.pdf) - [Annual Update of the HHS Poverty Guidelines, 91 FR 1797–1798 (2026-01-15), doc 2026-00755](https://www.govinfo.gov/content/pkg/FR-2026-01-15/html/2026-00755.htm) --- Information, not advice. Figures verified 2026-09-07. https://thresholds.pages.dev/numbers/