2027 IRS Limits

2027 HSA & HDHP Limits

The IRS raised Health Savings Account limits for 2027. Here are the new contribution caps, the deductible and out-of-pocket rules a plan must meet to be HSA-eligible, and how the numbers changed from 2026.

HSA & HDHP Basics

A Health Savings Account (HSA) is a tax-advantaged account you can use to pay for qualified medical expenses. To open and contribute to one, you must be enrolled in a qualifying high-deductible health plan (HDHP). Each year the IRS updates three sets of numbers: how much you can contribute, the minimum deductible a plan needs to count as an HDHP, and the maximum out-of-pocket a qualifying plan can carry.

Why these numbers matter

Only a plan that meets the IRS HDHP deductible and out-of-pocket rules lets you fund an HSA. Before you assume a Bronze or Silver plan is HSA-eligible, confirm it's specifically labeled that way.

2027 HSA & HDHP Limits at a Glance

2027 Self-Only Family
HSA Contribution Limit $4,500 $9,000
HDHP Minimum Deductible $1,750 $3,500
HDHP Out-of-Pocket Maximum $8,700 $17,400
Catch-Up Contribution (age 55+) Additional $1,000

Don't confuse the deductible numbers

The figures above are the minimum deductible a plan needs to qualify as an HDHP — not a maximum. A qualifying plan can have a higher deductible, but its out-of-pocket maximum can't exceed the IRS caps shown here.

2026 vs. 2027 — What Changed

Every limit rose for 2027. If you're budgeting an HSA contribution for the coming plan year, use the 2027 column; the 2026 figures apply to the current year.

Provision 2026 2027 Change
HSA Contribution — Self-Only $4,400 $4,500 +$100
HSA Contribution — Family $8,750 $9,000 +$250
HDHP Min. Deductible — Self-Only $1,700 $1,750 +$50
HDHP Min. Deductible — Family $3,400 $3,500 +$100
HDHP Out-of-Pocket Max — Self-Only $8,500 $8,700 +$200
HDHP Out-of-Pocket Max — Family $17,000 $17,400 +$400
Catch-Up Contribution (age 55+) $1,000 $1,000 No change

The Age 55+ Catch-Up Contribution

If you're 55 or older by the end of the year, you can contribute an extra $1,000 on top of the standard limit — so up to $5,500 for self-only coverage or $10,000 for family coverage in 2027. This catch-up amount is fixed by law and doesn't rise with inflation. Note that if both you and your spouse are 55 or older and want to make catch-up contributions, you each need your own HSA.

Who Can Contribute to an HSA?

You can open and fund an HSA only if all of the following are true:

You Qualify If…

  • You're enrolled in a qualifying HDHP
  • You have no other disqualifying health coverage
  • You're not enrolled in Medicare
  • You're not claimed as a dependent on someone else's return

The HSA Triple Tax Advantage

  • Contributions are tax-deductible
  • Funds grow tax-free
  • Withdrawals for qualified medical expenses are tax-free
  • Unused balances roll over year to year — they're yours to keep

Medicare and HSAs don't mix

Once you enroll in any part of Medicare, you can no longer contribute to an HSA — though you can still spend down an existing balance tax-free. If you're approaching 65 and still working, this timing matters. See our Medicare overview.

A Note for Employers: Excepted-Benefit HRAs

Employers using an excepted-benefit HRA — a way to reimburse workers for copays, deductibles, and certain premiums — can reimburse up to $2,250 in 2027, up from $2,200 in 2026. This is a separate vehicle from the individual HSA rules above and is most relevant to small businesses shaping their benefits.

Free Help

Not Sure Which Plans Are HSA-Eligible?

Not every Bronze or Silver plan qualifies for an HSA. I can help you find an HSA-eligible Marketplace plan in Texas and figure out how much you can contribute — at no cost to you.

Figures reflect IRS inflation-adjusted limits for the 2027 tax/plan year. Limits are updated annually; always confirm current figures before making contribution decisions. This page is educational and not tax advice.

Common Questions

HSA & HDHP Limits FAQ

Common questions about health savings accounts and high-deductible plans

Eligibility & Contributions

Who can contribute to an HSA?

To contribute to a Health Savings Account, you must be enrolled in a qualifying high-deductible health plan (HDHP), have no other disqualifying coverage, not be enrolled in Medicare, and not be claimed as a dependent on someone else's tax return. If you meet all four conditions, you can open and fund an HSA.

How much can I contribute to my HSA in 2027?

For 2027, the IRS allows you to contribute up to $4,500 for self-only HDHP coverage and up to $9,000 for family coverage. If you're 55 or older, you can add an extra $1,000 catch-up contribution on top of those limits.

What is the HSA catch-up contribution?

If you are age 55 or older by the end of the tax year, you can contribute an additional $1,000 above the standard limit. This catch-up amount is set by statute and does not change with inflation. If both spouses are 55 or older, each must have their own HSA to use the catch-up.

HDHP Requirements

What makes a plan a 'high-deductible health plan'?

For 2027, a plan qualifies as an HDHP if it has a deductible of at least $1,750 for self-only coverage or $3,500 for family coverage, and its out-of-pocket maximum does not exceed $8,700 (self-only) or $17,400 (family). Only HDHPs that meet these IRS limits let you contribute to an HSA.

Is the HDHP out-of-pocket maximum the same as the ACA out-of-pocket limit?

No. The IRS sets a separate, lower out-of-pocket maximum for HSA-qualified HDHPs than the general ACA out-of-pocket limit. A plan must stay within the IRS HDHP out-of-pocket cap to remain HSA-eligible, so always confirm a Bronze or Silver plan is specifically marked 'HSA-eligible' before assuming you can fund an HSA with it.

Can I have an HSA with a Marketplace plan?

Yes, as long as the Marketplace plan is a qualified HDHP. Many Bronze plans (and some Silver plans) are HSA-eligible, but not all are. We can help you identify which Texas Marketplace plans qualify so you can pair the right plan with an HSA.
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