From the IRS
The IRS issued the calendar year 2015 inflation-adjusted figures 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. 2014-30).
Individuals who participate in a health plan with a high deductible are permitted a deduction for contributions to HSAs set up to help pay the individuals' medical expenses (Sec. 223). The limit on the contribution deduction is subject to an inflation adjustment each year. For 2015, the annual limit on deductible contributions is $3,350 for individuals with self-only coverage and $6,650 for family coverage.
To be eligible to contribute to an HSA, individuals must participate in a "high deductible health plan," which is defined as 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, do not exceed a certain limit each year (Sec. 223(c)). These limits are also subject to annual inflation adjustments. For 2015, 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 upper limit for out-of-pocket expenses is $6,450 for self-only coverage and $12,900 for family coverage.