IRS Announces 2027 HSA and HDHP Limits: Rev. Proc. 2026-24 Explained

The IRS released Revenue Procedure 2026-24 on May 29, 2026, and it sets every inflation-indexed Health Savings Account number you'll need for next year. The headline is that the 2027 contribution limits go up to $4,500 for self-only coverage and $9,000 for family coverage — modest increases of 2.3% and 2.9% over 2026 — and the minimum deductibles and out-of-pocket maximums that define an HSA-qualifying high-deductible health plan move up with them.

None of this changes anything for the rest of 2026. The current $4,400 / $8,750 limits stay in place through December 31. But if you set HSA contributions through payroll, plan benefit elections, or sign up for an HDHP for next year's open enrollment, these are the numbers your employer, your plan, and your benefits portal will be using starting January 1, 2027.

Two important things did not change. The $1,000 catch-up contribution for HSA holders 55 and older is a statutory amount written into the tax code, not an inflation-indexed number, so it stays $1,000. Congress would have to act to raise it, and there are no signs of imminent legislation to do so.

The expanded HSA eligibility for Bronze and Catastrophic ACA plans — the 2026 change from the One, Big, Beautiful Bill that automatically treats those Marketplace tiers as HSA-qualified HDHPs — also continues into 2027. Rev. Proc. 2026-24 is purely a numbers update; it doesn't touch the broader rules.

If you have self-only HDHP coverage

You'll be able to put an extra $100 a year into your HSA in 2027 — $4,500 total, plus the $1,000 catch-up if you're 55 or older, for a maximum of $5,500. That extra $100 is small, but in a 24% federal bracket it's still a $24 federal tax savings on top of state and FICA savings if it goes through payroll.

If you have family HDHP coverage

You'll be able to put an extra $250 in — $9,000 total. A married couple where both spouses are 55 or older can split the family limit between two HSAs and each add their own $1,000 catch-up, for a household ceiling of $11,000. That household scenario only works if each spouse keeps their own HSA.

If you're shopping HDHPs for 2027

The plan needs to meet the new minimums — at least $1,750 self-only or $3,500 family deductibles — to be HSA-qualified, and it can't charge more than $8,700 or $17,400 in total out-of-pocket costs. Most carriers automatically refresh their HSA-qualified plans each year to the new floors, but verify it on your specific plan before you assume the HSA contribution is allowed. The plan documents will say whether it's HSA-qualified.

1. Bump your 2027 payroll contribution. If you contribute to an HSA through payroll, raise the per-paycheck amount before January 1 so you spread the new limit over all 26 (or 24, or 12) pay periods. Family-coverage maxers will need to add about $10 per biweekly check to capture the new $250 of room; self-only maxers, about $4 per biweekly check.
2. Reverify your 2027 plan is still HSA-qualified. Some employer plans hover just above the minimum-deductible floor, and a plan that qualified in 2026 might not qualify in 2027 if its deductible stays flat while the floor moves up. Check the plan summary during open enrollment, not after you've started contributing.

Rev. Proc. 2026-24 only covers HSAs, HDHPs, and a couple of related limits (like the excepted-benefit HRA). It does not set the 2027 Health Care FSA or Dependent Care FSA limits — those come from a separate IRS Revenue Procedure typically released in October or November. The 2026 FSA limits — $3,400 for health care FSA, $7,500 for dependent care FSA (single filers) — remain in effect through December 31, 2026.

2027 Medicare premiums, deductibles, IRMAA brackets, and the Part D out-of-pocket cap are also unaffected. CMS sets those separately each fall.

The 2027 HSA inflation adjustment is small but real: $100 more for self-only, $250 more for family, with matching upticks in the HDHP rules that define eligibility. If you're already maxing your HSA, push your payroll deduction up before January so the new room actually gets used. If you're choosing a plan during open enrollment this fall, make sure it still clears the new minimum deductible floor. And if you're 55 or older, remember the $1,000 catch-up is unchanged — Congress hasn't touched it in years.