2027 HSA Contribution Limits: $4,500 Self-Only, $9,000 Family, and the New HDHP Minimums
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How we wrote this: A summary of IRS Revenue Procedure 2026-24 (the 2027 figures), Revenue Procedure 2025-19 (the 2026 figures) and IRS Publication 969 (linked below), checked October 29, 2026. Publication 969 on IRS.gov is the 2025 edition, so its examples use 2025 amounts; the eligibility rules described here come from it. This is general tax information, not advice for your situation.
The IRS has already published the 2027 health savings account (HSA) limits, months before the 2027 tax-bracket and retirement-plan numbers. If you have an HSA yourself, or offer a high deductible health plan (HDHP) and HSA contributions to employees, here's what changes.
2027 vs. 2026
| 2026 | 2027 | |
|---|---|---|
| Contribution limit, self-only coverage | $4,400 | $4,500 |
| Contribution limit, family coverage | $8,750 | $9,000 |
| Extra "catch-up" contribution, age 55+ | $1,000 | $1,000 |
| HDHP minimum deductible, self-only / family | $1,700 / $3,400 | $1,750 / $3,500 |
| HDHP out-of-pocket maximum, self-only / family | $8,500 / $17,000 | $8,700 / $17,400 |
| Excepted benefit HRA, maximum newly available | $2,200 | $2,250 |
The out-of-pocket maximum counts deductibles, co-payments and other amounts, but not premiums. The catch-up comes from Publication 969, which says your limit goes up by $1,000 if you're an eligible individual who is 55 or older at the end of the tax year. The revenue procedures don't adjust it.
New: direct primary care arrangements
The 2025 tax law (Public Law 119-21) added a rule that a direct primary care service arrangement (DPCSA) doesn't count as disqualifying "other coverage" as long as its fees stay under a monthly cap. Rev. Proc. 2026-24 sets the 2027 cap at $150 a month, or $300 if the arrangement covers more than one person, the same as the amounts in the law for 2026.
Who can contribute
Publication 969 lists four requirements. You must:
- Be covered by an HDHP on the first day of the month.
- Have no other health coverage, apart from the exceptions the publication allows.
- Not be enrolled in Medicare. Your limit is zero from the first month of Medicare enrollment, including retroactive coverage, which can catch people who sign up late.
- Not be claimable as a dependent on someone else's return.
Partial-year eligibility generally means a reduced limit, figured with the worksheet in the Form 8889 instructions, unless the last-month rule applies: if you're eligible on December 1, you're treated as eligible for the whole year, but you then have to stay eligible through the following year's "testing period," or the extra contributions become taxable income.
Employer and family rules that trip people up
- Employer money counts. Publication 969 says you must reduce what you (or anyone else) can put in by any excludable employer contributions, including through a cafeteria plan. A $1,000 employer deposit leaves room for $3,500 under the 2027 self-only limit.
- Married couples. If either spouse has family HDHP coverage, both are treated as having family coverage, and the family limit is split between you (equally unless you agree otherwise). Each spouse who is 55 or older can add their own $1,000 catch-up.
- One limit across accounts. Multiple HSAs share the same annual limit.
- Too much in? Excess contributions generally face a 6% excise tax each year they stay in the account (Form 5329), unless corrected.
When you can contribute
Contributions for a year can generally be made up to the tax-filing deadline the following April. Publication 969 says 2025 contributions could be made through April 15, 2026. You report contributions and withdrawals on Form 8889.
Why small businesses care
An HSA is portable (it stays with the employee if they leave), and Publication 969 notes that contributions an employer makes, including through a cafeteria plan, can be excluded from the employee's income. If you're self-employed with an HDHP, your own contributions are deductible even if you don't itemize. For other year-end planning, see retirement plans for the self-employed and estimated quarterly taxes.