What changed: 2025 vs 2026 vs 2027 limits
The thresholds this site calculates with, and every one of them that moved. Each row shows last year’s figure, this year’s figure, the change, and the revenue procedure, statute or notice that made it.
As of · next scheduled change (review of 8 figures — ss, calendar)
2025 → 2026 · 12 changed
IRS
| Threshold | 2025 | 2026 | Δ | Set by |
|---|---|---|---|---|
| Maximum health FSA carryover into the following plan year for plan years beginning in 2026 — 20 % of the salary-reduction limit.fsa-carryover-max-2026 | $660 | $680 | +$20 | Rev. Proc. 2025-32 ↗ [1] |
| Health FSA salary-reduction limit for plan years beginning on or after 2026-01-01.fsa-salary-reduction-limit-2026 | $3,300 | $3,400 | +$100 | Rev. Proc. 2025-32 (issued 2025-10-09) ↗ [1] |
| Minimum annual deductible for a 2026 HDHP, family coverage.hdhp-min-deductible-family-2026 | $3,300 | $3,400 | +$100 | Rev. Proc. 2025-19 ↗ [2] |
| Minimum annual deductible for a 2026 HDHP, self-only coverage.hdhp-min-deductible-self-2026 | $1,650 | $1,700 | +$50 | Rev. Proc. 2025-19 ↗ [2] |
| Maximum annual out-of-pocket for a 2026 HDHP, family coverage.hdhp-oop-max-family-2026 | $16,600 | $17,000 | +$400 | Rev. Proc. 2025-19 ↗ [2] |
| Maximum annual out-of-pocket for a 2026 HDHP, self-only coverage.hdhp-oop-max-self-2026 | $8,300 | $8,500 | +$200 | Rev. Proc. 2025-19 ↗ [2] |
| HSA contribution limit for 2026, family HDHP coverage.hsa-limit-family-2026 | $8,550 | $8,750 | +$200 | Rev. Proc. 2025-19 ↗ [2] |
| HSA contribution limit for 2026, self-only HDHP coverage.hsa-limit-self-2026 | $4,300 | $4,400 | +$100 | Rev. Proc. 2025-19 ↗ [2] |
HHS
| Threshold | 2025 | 2026 | Δ | Set by |
|---|---|---|---|---|
| HHS 2026 poverty guidelines for Alaska.fpl-2026-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 ↗ [3] |
| HHS 2026 poverty guidelines for the 48 contiguous states and DC — used for 2027 Marketplace eligibility.fpl-2026-contiguous | $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 ↗ [3] |
| HHS 2026 poverty guidelines for Hawaii.fpl-2026-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 ↗ [3] |
Congress
| Threshold | 2025 | 2026 | Δ | Set by |
|---|---|---|---|---|
| Dependent-care FSA exclusion limit from 2026 — permanent and not inflation-indexed.dcfsa-limit-2026 | $5,000† | $7,500 ($3,750 if married filing separately) | +$2,500 | P.L. 119-21 §70404, amending IRC §129(a)(2)(A) (govinfo) ↗ [4] |
† the 2025 figure comes from the value the 2026 row records itself as having replaced, because the two years are not published under a matching id.
2026 → 2027 · 9 changed
Everything already published for 2027. The IRS sets the HSA, HDHP and premium tax credit figures months ahead; the Social Security and health FSA figures arrive in the autumn and are listed below as not yet published.
IRS
| Threshold | 2026 | 2027 | Δ | Set by |
|---|---|---|---|---|
| The same table for 2027, under a revised premium-growth methodology.aca-applicable-pct-table-2027 | 2.10% – 9.96% of household income | 2.15% – 10.22% of household income | — | Rev. Proc. 2026-26 (issued 2026-07-21) ↗ [5] |
| Employer-coverage affordability threshold for plan years beginning in 2027.aca-required-contribution-pct-2027 | 9.96% | 10.22% | +0.26pp | Rev. Proc. 2026-26 ↗ [5] |
| First estimated-tax installment for tax year 2027 — scheduled, pending the 2027 Form 1040-ES.est-tax-due-q1-2027 | April 15, 2026 | April 15, 2027 | — | IRS — About Form 1040-ES (2027 revision not yet published) ↗ [6] |
| Minimum annual deductible for a 2027 HDHP, family coverage.hdhp-min-deductible-family-2027 | $3,400 | $3,500 | +$100 | Rev. Proc. 2026-24 ↗ [7] |
| Minimum annual deductible for a 2027 HDHP, self-only coverage.hdhp-min-deductible-self-2027 | $1,700 | $1,750 | +$50 | Rev. Proc. 2026-24 ↗ [7] |
| Maximum annual out-of-pocket for a 2027 HDHP, family coverage.hdhp-oop-max-family-2027 | $17,000 | $17,400 | +$400 | Rev. Proc. 2026-24 ↗ [7] |
| Maximum annual out-of-pocket for a 2027 HDHP, self-only coverage.hdhp-oop-max-self-2027 | $8,500 | $8,700 | +$200 | Rev. Proc. 2026-24 ↗ [7] |
| HSA contribution limit for 2027, family HDHP coverage.hsa-limit-family-2027 | $8,750 | $9,000 | +$250 | Rev. Proc. 2026-24 ↗ [7] |
| HSA contribution limit for 2027, self-only HDHP coverage.hsa-limit-self-2027 | $4,400 | $4,500 | +$100 | Rev. Proc. 2026-24 (issued 2026-05-29) ↗ [7] |
Rows with no Δ changed in kind rather than in size: a table was replaced by the next year’s table, or a date moved to the next year’s date.
Not yet published for 2027
There is no figure here because no agency has set one. Every number circulating for these before the announcement date is a projection, and this site does not print projections.
- not published SSA sets the COLA and the next year’s earnings-test limits from third-quarter CPI-W and announces in mid-October.mid-October 2026 · SSA · re-checked by · SSA — cost-of-living adjustment summary ↗
- not published The ARPA/IRA enhanced premium tax credits applied through plan year 2025 and lapsed on 2025-12-31.Expired — not extended (no law enacted as of September 6, 2026) · Congress · re-checked by · CRS R48290; Rev. Proc. 2026-26 ↗
- not published The IRS publishes the next year’s health FSA salary-reduction and carryover limits in its annual inflation-adjustment revenue procedure.Not yet announced — expected October–November 2026 · IRS · re-checked by · IRS revenue procedure for 2027 inflation adjustments ↗
Questions
What moved between 2025 and 2026?
12 thresholds this site tracks. The HSA, HDHP and health FSA amounts rose with the IRS annual inflation adjustments, the federal poverty guidelines rose with the CPI-U, and the dependent-care FSA limit rose to $7,500 ($3,750 if married filing separately) by statute rather than by indexation.
What moved between 2026 and 2027?
9 thresholds, all of them IRS figures published in advance: the HSA and HDHP amounts in Rev. Proc. 2026-24 (issued 2026-05-29), and the premium tax credit applicable percentages in Rev. Proc. 2026-26, whose employer-affordability threshold moved from 9.96% to 10.22%.
Why are some 2027 figures missing here?
Because they do not exist yet. The Social Security amounts arrive with the cost-of-living announcement, expected mid-October 2026, and the health FSA amounts arrive with the IRS annual inflation adjustments, expected October or November 2026. This site publishes no projected dollar figure for either.
Also
The money calendarevery deadline and announcement from today to the end of 2027, with day counts and .ics files→ How every figure is sourced and datedthe registry, the grades, and what the build refuses to publish→Sources
- Rev. Proc. 2025-32 · accessed 2026-09-07
- Rev. Proc. 2025-19 · accessed 2026-09-07
- Annual Update of the HHS Poverty Guidelines, 91 FR 1797–1798 · accessed 2026-09-07
- P.L. 119-21 §70404, amending IRC §129(a)(2)(A) (govinfo) · accessed 2026-09-07
- Rev. Proc. 2026-26 (issued 2026-07-21) · accessed 2026-09-07
- IRS — About Form 1040-ES (2027 revision not yet published) · accessed 2026-09-07
- Rev. Proc. 2026-24 · accessed 2026-09-07
- SSA — cost-of-living adjustment summary · accessed 2026-09-07
- CRS R48290; Rev. Proc. 2026-26 · accessed 2026-09-07
- IRS revenue procedure for 2027 inflation adjustments · accessed 2026-09-07
Information, not advice. A change listed here is a change to a published federal figure, not a recommendation to do anything about it. Confirm the current figure with the agency that set it before you act on it. Every row was checked against its primary source on 2026-09-07.