H.S.A. Limits for 2027

The IRS has released the 2027 health savings account (HSA) and high‑deductible health plan (HDHP) limits, with modest increases to contribution caps and updated minimum deductible and out‑of‑pocket thresholds.

New 2027 HSA contribution limits

For calendar year 2027, the HSA annual contribution limits tied to qualifying HDHP coverage are:

• Self‑only coverage: $4,500 (up from $4,400 in 2026).

• Family coverage: $9,000 (up from $8,750 in 2026).

• Catch‑up contribution for age 55+: an additional $1,000, unchanged and still not indexed.

These limits apply to the combined total of employee and employer contributions for the taxable year.

Quick reference table – 2027 vs. 2026

Coverage tier	2026 HSA limit	2027 HSA limit	Dollar change
Self‑only	$4,400	$4,500	+$100
Family	$8,750	$9,000	+$250
Catch‑up (55+)	$1,000	$1,000	$0

2027 HDHP qualification thresholds

To be HSA‑eligible in 2027, a health plan must meet the IRS definition of a high‑deductible health plan under section 223.

For 2027:

• Minimum annual deductible

  • Self‑only HDHP: $1,750.

  • Family HDHP: $3,500.

• Maximum annual out‑of‑pocket (excluding premiums)

  • Self‑only HDHP: $8,700.

  • Family HDHP: $17,400.

These out‑of‑pocket caps include deductibles, copays, and coinsurance, but not premiums or balance‑billed amounts from out‑of‑network providers.

HDHP minimums and maximums for 2027

Metric	Self‑only	Family
Minimum HDHP deductible	$1,750	$3,500
Maximum HDHP out‑of‑pocket	$8,700	$17,400

Planning implications for employers and employees

Because HSA limits are aggregate, employers need to account for both their contributions and employee salary deferrals when designing 2027 funding strategies. The small increase gives employees slightly more tax‑favored space to save for current health expenses and long‑term medical costs in retirement.

From a plan design perspective, medical options intended to remain HSA‑qualified for 2027 must keep deductibles at or above the new minimums and total in‑network cost‑sharing at or below the new out‑of‑pocket caps. Employers offering “buy‑up” non‑HSA plans can still set higher deductibles and out‑of‑pocket maximums so long as they are clearly distinguished from HSA‑eligible HDHP options.

Employees age 55 and older should continue to maximize the unchanged $1,000 catch‑up where cash flow permits, especially those using HSAs as a supplemental retirement savings vehicle. Payroll and benefits teams will need to update 2027 enrollment materials, HSA election forms, and system limits to reflect the new caps before open enrollment.