HSA inflation-adjusted maximum contribution amounts for 2027 announced

The maximum contribution amounts for a health savings account (HSA) — which can be used to pay qualified medical expenses — and certain related benchmarks will be slightly higher next year.

The IRS announced the updated amounts Friday in Rev. Proc. 2026-24, issued pursuant to Sec. 223(g). The revenue procedure also includes the revised maximum amount that may be made newly available for excepted-benefit health reimbursement arrangements (HRAs) under Regs. Sec. 54.9831-1(c)(3)(viii).

HSA contributions

The maximum contribution to an HSA that may be made for calendar year 2027 by an individual with self-only coverage under a high-deductible health plan (HDHP) will be $4,500, a $100 increase from 2026. For an individual with family coverage, the maximum contribution will be $9,000, which is $250 higher than the current limit.

The $1,000 “catch-up” additional contribution that may be made by individuals who are age 55 or older before the end of the tax year is unchanged because it is set by statute (Sec. 223(b)(3)).

HDHP amounts

With either type of coverage, an eligible individual must be covered under an HDHP — and may not be covered under any other health plan that provides coverage for any benefit that is covered under the HDHP. The minimum annual deductible amount and maximum out-of-pocket amounts of HDHPs are also adjusted for inflation.

For 2027, a qualifying HDHP must have an annual deductible of at least $1,750 for self-only coverage ($50 higher than for 2026) or $3,500 for family coverage (a $100 increase). In addition, annual out-of-pocket expenses, including deductibles, copayments, and other amounts, exclusive of premiums, may not be more than $8,700 for self-only coverage or $17,400 for family coverage — increases, respectively, of $200 and $400.

Excepted-benefit HRA maximum

For plan years beginning in 2027, the maximum amount that may be made newly available for an excepted-benefit HRA under Regs. Sec. 54.9831-1(c)(3)(viii) is $2,250, which is $50 higher than the 2026 amount of $2,200.

Direct primary care service arrangements

Under H.R. 1, P.L. 119-21, commonly known as the One Big Beautiful Bill Act, a direct primary care (DPC) service arrangement — a subscription-style arrangement for primary care services — is not treated as a health plan for purposes of Sec. 223(c)(1)(A)(ii), provided the monthly fees do not exceed $150 ($300 for arrangements covering more than one individual).

Previously, an individual enrolled in a DPC service agreement was not eligible to contribute to an HSA.

The dollar amounts are adjusted for inflation for months beginning after Dec. 31, 2026.

— To comment on this article or to suggest an idea for another article, contact Martha Waggoner at Martha.Waggoner@aicpa-cima.com.