Health savings account (HSA) limits 2027: $4,500 and $9,000

2027 HSA and high-deductible plan limits compared with 2026

Revenue Procedure 2026-24 sets how much you can contribute in 2027 and what a plan needs to count as an HDHP. An HDHP is a plan with a minimum yearly deductible and a cap on what you pay out of pocket for covered care.[1][2]

The 2026 figures come from Revenue Procedure 2025-19. The out-of-pocket maximum counts deductibles, copayments, and other amounts you pay for care, but not your premiums. A plan with a lower deductible or a higher out-of-pocket maximum is generally not an HDHP, and its members cannot contribute to an HSA. Bronze and catastrophic Marketplace plans are the exception, as the next section explains.[3][1][4]

Who can contribute to an HSA in 2027

You can contribute for any month in which you have HDHP coverage on the first day of the month. You must also have no other health coverage the rules exclude, and you cannot be enrolled in Medicare. Nobody else can be entitled to claim you as a dependent on their tax return.[4]

Some other coverage is allowed alongside an HDHP, such as dental, vision, accident, disability, and long-term care coverage. A general-purpose health flexible spending arrangement (FSA) or health reimbursement arrangement (HRA) that pays medical bills generally stops you contributing. A limited-purpose FSA or HRA, which pays for items such as dental and vision care, does not.[4]

If you are an eligible individual age 55 or older at the end of the year, your limit rises by $1,000. When both spouses are 55 or older, each makes that extra contribution to their own HSA. From the first month you are enrolled in Medicare, your limit is zero, including months of Medicare coverage backdated after a late application.[4]

If you are eligible for only part of 2027, the IRS sets your limit by the month. You get one twelfth of the annual amount for each month you are eligible. The last-month rule is the exception. If you are eligible on December 1, 2027, you can contribute the full year's amount.[4]

Under that rule, you must then stay eligible through December 31, 2028. If you stop being eligible for a reason other than death or disability, the extra amount counts as income. A 10% additional tax also applies to it.[4]

Since January 1, 2026, bronze and catastrophic plans available through a Health Insurance Marketplace count as HSA-compatible. That holds even when they miss the usual HDHP thresholds, as the Department of the Treasury and the IRS explained in Notice 2026-05.[5]

A qualifying direct primary care arrangement, where you pay a periodic fee for primary care, also no longer blocks contributions. For 2027, the fees for all such arrangements must total $150 a month or less, or $300 if one covers more than one person.[5][1]

What to decide about an HSA during your employer's open enrollment

Your employer's open enrollment is when you choose your 2027 health plan and how much to put in your HSA from each paycheck. Before you start, have the plan's summary of benefits and your employer's HSA contribution, if it makes one.

Your employer's contributions count toward your limit. So does money you put in through a cafeteria plan, which lets you pay for benefits from your pay before tax. The IRS treats those payroll contributions as your employer's. When you compare job offers, list an employer's HSA contribution on its own line, as how to negotiate salary does for premiums.[4]

If you are choosing individual coverage, check the 2027 Marketplace open enrollment dates.

If you put in too much, the excess is not deductible, and a 6% excise tax applies for each year it stays in the account. You avoid the tax on any excess you withdraw by your tax return's due date, including extensions. You must also withdraw the income it earned and report that income as other income on your return.[4]

Other 2027 health account limits, and the health FSA figure still to come

Revenue Procedure 2026-24 also sets a limit for excepted benefit HRAs. An employer can offer one only alongside its regular group health plan. It can reimburse medical expenses, but not premiums for individual coverage or Medicare. It cannot pay group health plan premiums either, except for continuation coverage such as coverage under the Consolidated Omnibus Budget Reconciliation Act (COBRA).[1][7]

For plan years beginning in 2027, an employer can newly offer up to $2,250 in one, up from $2,200 for 2026. Unless it is limited-purpose, an HRA that pays medical bills generally stops you contributing to an HSA.[1][3][4]

The health FSA limit for 2027 is not in Revenue Procedure 2026-24, which covers only HSAs, direct primary care fees, and excepted benefit HRAs. For plan years beginning in 2026, a health FSA can take at most $3,400 of your pay before tax.[1][6]