Key IRS Limits for Health Plans

Stay compliant with the latest IRS limits for health plans. This guide covers 2025 and 2026 limits for Health FSAs, HSAs, and High-Deductible Health Plans (HDHPs), including contribution caps and out-of-pocket maximums.

HEALTH FLEXIBLE SPENDING ACCOUNTS (FSAs)

2026 2025
Annual Contribution Limit $3,400 $3,300

HEALTH SAVINGS ACCOUNTS (HSAs)

2026 2025
Employee + Employer Contribution Limit, Self $4,400 $4,300
Employee + Employer Contribution Limit, Family $8,750 $8,550
Catch-Up Contribution Limit (Age 55+) $1,000 $1,000

HIGH-DEDUCTIBLE HEALTH PLANS (HDHPs)

2026 2025
Minimum Annual Deductible, Self $1,700 $1,650
Minimum Annual Deductible, Family $3,400 $3,300
Maximum Out-of-Pocket, Self $8,500 $8,300
Maximum Out-of-Pocket, Family $17,000 $16,600
Sources: IRS Revenue Procedure 2025-19 and IRS Publication 15-B.