From the IRS
The IRS issued the inflation-adjusted figures for calendar year 2016 for the annual contribution limits for health savings accounts (HSAs) and the minimum deductible amounts and maximum out-of-pocket expense amounts for high-deductible health plans (Rev. Proc. 2015-30).
Under Sec. 223, individuals who participate in a health plan with a high deductible are permitted a deduction for contributions to HSAs set up to help pay their medical expenses. The contribution deduction limit is subject to an annual inflation adjustment. For 2016, the annual limit on deductible contributions is $3,350 for individuals with self-only coverage (unchanged from 2015) and $6,750 for family coverage ($100 higher than for 2015).
To be eligible to contribute to an HSA, an individual must participate in a "high deductible health plan," which is a health plan with an annual deductible that is not less than a certain limit each year and for which the annual out-of-pocket expenses, including deductibles, co-payments, and other amounts, but excluding premiums, does not exceed a certain limit each year (Sec. 223(c)). These limits are also subject to annual inflation adjustments.
For 2016, the lower limit on the annual deductible under a high-deductible plan is $1,300 for self-only coverage and $2,600 for family coverage, the same as for 2015. The upper limit for out-of-pocket expenses is $6,550 for self-only coverage and $13,100 for family coverage, both slightly higher than for 2015.