2025 HSA Contribution Limit
For 2025, the HSA Contribution Limit figures are $4,300 (Self-only), $8,550 (Family), $1,650 (HDHP minimum deductible, self-only) and 4 more figures below.
| Item | Self-only | Family | Age 55 and over |
|---|---|---|---|
| HDHP minimum deductible | $1,650 | $3,300 | - |
| HDHP out-of-pocket maximum | $8,300 | $16,600 | - |
| Catch-up limit | - | - | +$1,000 |
A dash is a figure this site has not published for that row, not an amount of zero.
Effective 2025-01-01Source: Rev. Proc. 2024-25 (IRS)Verified 2026-09-03
Catch-up limit, age 55 and overSource: Publication 969 (2025), Health Savings Accounts and Other Tax-Favored Health Plans (IRS)Verified 2026-09-03
Compared with 2024
| Item | 2024 | 2025 | Change |
|---|---|---|---|
| Self-only | $4,150 | $4,300 | +$150 (+3.6%) |
| Family | $8,300 | $8,550 | +$250 (+3.0%) |
| HDHP minimum deductible, self-only | $1,600 | $1,650 | +$50 (+3.1%) |
| HDHP minimum deductible, family | $3,200 | $3,300 | +$100 (+3.1%) |
| HDHP out-of-pocket maximum, self-only | $8,050 | $8,300 | +$250 (+3.1%) |
| HDHP out-of-pocket maximum, family | $16,100 | $16,600 | +$500 (+3.1%) |
| Catch-up limit, age 55 and over | +$1,000 | +$1,000 | +$0 (+0.0%) |
HDHP minimum deductible
HDHP out-of-pocket maximum
Catch-up limit
+$1,000$16,600
One dot per column of the table, on a scale running from the smallest of these amounts to the largest. The scale is logarithmic - each faint line is ten times the one before it, so that the amounts crowded at the low end stay far enough apart to read. The table states which dot is which.
Who it applies to
The limitation attaches to an individual, not to an account and not to a household. Which of the two amounts applies to you depends on the high deductible health plan coverage you carry: $4,300 where that coverage is self-only, and $8,550 where it is family coverage. Rev. Proc. 2024-25 defines a high deductible health plan for calendar year 2025 under § 223 as a plan whose annual deductible is not below a stated minimum for the coverage type, and whose annual out-of-pocket expenses do not exceed a stated maximum for that coverage type. Out-of-pocket expenses for that test take in deductibles, co-payments and other amounts, but not premiums. A plan outside those boundaries is not a high deductible health plan for 2025, and coverage under it does not support a contribution at either limit.
What changed this year, and why
For calendar year 2025, the annual limitation on deductions under § 223 for an individual with self-only coverage under a high deductible health plan is $4,300. For an individual with family coverage under a high deductible health plan it is $8,550. Rev. Proc. 2024-25 sets both amounts as the inflation adjusted figures for the year and is effective for HSAs for calendar year 2025. The same revenue procedure fixes the deductible and out-of-pocket boundaries a plan must fall inside to count as a high deductible health plan for 2025, and the maximum amount that may be made newly available for an excepted benefit health reimbursement arrangement for plan years beginning in 2025.
Common questions
- What is the HSA contribution limit for 2025?
- For calendar year 2025 it is $4,300 for an individual with self-only coverage under a high deductible health plan, and $8,550 for an individual with family coverage. Rev. Proc. 2024-25 states both as the annual limitation on deductions under § 223. They are annual figures for the calendar year, so they are not per-pay-period amounts and they do not vary with when in the year you enroll.
- Which HSA limit applies to me, self-only or family?
- The one that matches your high deductible health plan coverage. Section 223 sets a separate annual limitation for an individual with self-only coverage under such a plan, which is $4,300 for 2025, and for an individual with family coverage, which is $8,550. It is the coverage carried on the plan that decides, not the size of your household and not the number of accounts you hold.
- What counts as a high deductible health plan for 2025?
- Rev. Proc. 2024-25 defines it under § 223 as a plan with an annual deductible at or above a stated minimum for the coverage type, and with annual out-of-pocket expenses that do not exceed a stated maximum for that coverage type. Out-of-pocket expenses for this test include deductibles, co-payments and other amounts, but they do not include premiums. Separate minimums and maximums are given for self-only and for family coverage.
- When do the 2025 HSA limits take effect?
- Rev. Proc. 2024-25 is effective for HSAs for calendar year 2025, so $4,300 and $8,550 are measured against contributions for that calendar year. The HSA limitation runs on a calendar year basis rather than on an employer's plan year, which is why the figure that binds you does not shift when a benefit year starts part-way through the year.
- Do the HSA contribution limits change every year?
- Yes, they are inflation adjusted. Rev. Proc. 2024-25 exists to publish the 2025 inflation adjusted amounts for health savings accounts as determined under § 223, and the IRS issues a comparable revenue procedure for each calendar year. A limit from an earlier year is not carried forward, so $4,300 and $8,550 apply to 2025 and not to the years on either side of it.
- Is the family limit shared, or does each covered person get one?
- The revenue procedure states it as the annual limitation on deductions for an individual with family coverage under a high deductible health plan. So $8,550 is the amount tied to one individual's family coverage rather than a separate allowance for each person the plan covers. Rev. Proc. 2024-25 does not set out how a married couple divides that amount; those rules sit in § 223 and in the IRS guidance on health savings accounts.
- What else does Rev. Proc. 2024-25 set for 2025?
- Alongside the contribution limits, it gives the annual deductible and out-of-pocket boundaries that define a high deductible health plan under § 223 for calendar year 2025, and the maximum amount that may be made newly available for an excepted benefit health reimbursement arrangement for plan years beginning in 2025. The HRA amount comes from the pension excise tax regulations rather than from § 223.
- Where do the 2025 HSA limits come from?
- From Rev. Proc. 2024-25, issued by the IRS, which provides the 2025 inflation adjusted amounts for health savings accounts as determined under § 223 of the Internal Revenue Code. It states $4,300 for self-only coverage and $8,550 for family coverage and is effective for HSAs for calendar year 2025. The figures come from that document rather than from a news release or a later publication.
Every amount on this page is a published figure rather than yours. The HSA contribution planner takes the number you enter and works it out against them, showing which published figure it used.
Who can contribute, and what counts as an HDHP
To contribute to an HSA, you must be an eligible individual. This means you are covered by a high deductible health plan (HDHP) on the first day of the month, have no other impermissible health coverage, are not enrolled in Medicare, and cannot be claimed as a dependent on another person's tax return. An HDHP is a health plan with a minimum annual deductible and a maximum annual out-of-pocket limit for covered services. For 2025, the minimum annual deductible for an HDHP covering only the eligible individual is $1,650, and for family coverage it is $3,300. The maximum out-of-pocket amount (including deductibles, copayments, and coinsurance, but not premiums) is $8,300 for self-only coverage and $16,600 for family coverage. If you meet these requirements on the first day of any month, you are treated as eligible for the entire month. You can contribute up to the annual limit for your coverage type, or use the last-month rule to contribute the full year's amount if you qualify on December 1.
To be an eligible individual and qualify for an HSA contri- bution, you must meet the following requirements. • You are covered under a high deductible health plan (HDHP), described later, on the first day of the month.
Publication 969 (2025), Health Savings Accounts and Other Tax-Favored Health Plans (IRS)
The age 55 catch-up contribution
If you are age 55 or older at the end of the tax year, the IRS allows an additional contribution of $1,000 on top of the regular annual HSA limit. This catch-up amount is available to any eligible individual who meets the age test, regardless of whether coverage is self-only or family. For 2025, the regular limits are $4,300 for self-only coverage and $8,550 for family coverage. The $1,000 catch-up is added to whatever regular limit applies after any proration for months of eligibility. If both spouses are 55 or older and each has an HSA, each spouse may contribute the additional $1,000 to their own account. The catch-up is not prorated for months of eligibility - it is a flat addition for anyone who reaches age 55 by the end of the tax year. This provision recognizes that older workers who are approaching retirement may need extra time to build up HSA savings for medical expenses in retirement.
Additional contribution. If you are an eligible individual who is age 55 or older at the end of your tax year, your contribution limit is increased by $1,000.
Publication 969 (2025), Health Savings Accounts and Other Tax-Favored Health Plans (IRS)
Excess contributions and the 6% excise tax
Contributions to an HSA that exceed the annual limit are treated as excess contributions. Excess contributions are not deductible, and employer excess contributions are included in gross income. You must pay a 6% excise tax on the excess for every year it remains in the account. You can avoid the excise tax by withdrawing the excess and any income attributable to it before the due date of your tax return, including extensions. The withdrawn income is included in your income for the year of withdrawal. If the excess is not removed by that deadline, the 6% tax repeats each subsequent year until the excess is eliminated through withdrawal or absorbed into a later year's unused contribution room. For 2025, the annual HSA contribution limits are $4,300 for self-only HDHP coverage and $8,550 for family HDHP coverage. Contributions above those limits, after any applicable catch-up amount, are excess contributions subject to the recurring 6% excise tax.
Excess contributions. You will have excess contribu- tions if the contributions to your HSA for the year are greater than the limits discussed earlier. Excess contribu- tions aren’t deductible. Excess contributions made by your employer are included in your gross income. If the excess contribution isn’t included in Form W-2, box 1 you must re- port the excess as “Other income” on your tax return. Generally, you must pay a 6% excise tax on excess contributions.
Publication 969 (2025), Health Savings Accounts and Other Tax-Favored Health Plans (IRS)
The last-month rule and its testing period
The last-month rule allows you to contribute the full annual HSA amount if you are an eligible individual on December 1. For 2025, that means you can contribute up to $4,300 for self-only coverage or $8,550 for family coverage even if you were not covered by an HDHP for the entire year. However, this benefit comes with a condition called the testing period. You must remain an eligible individual from December 1 through December 31 of the following year. For the 2025 tax year, the testing period runs from December 1, 2025, through December 31, 2026. If you lose eligibility during the testing period for any reason other than death or disability, the excess contributions made under the last-month rule must be included in your income and may be subject to an additional tax. The testing period requirement prevents people from using the last-month rule to make full-year contributions when they only briefly qualified.
Last-month rule. Under the last-month rule, if you are an eligible individual on the first day of the last month of your tax year (December 1 for most taxpayers), you are consid- ered an eligible individual for the entire year.
Publication 969 (2025), Health Savings Accounts and Other Tax-Favored Health Plans (IRS)
The 20% tax on non-qualified distributions
If you withdraw money from your HSA for any purpose other than to pay for qualified medical expenses, the distribution is included in your gross income and is also subject to an additional 20% tax. The 20% tax applies only to the taxable portion of the distribution, which is generally the entire amount if the funds were never taxed. You report the distribution on Form 8889 and file it with your federal income tax return. The additional 20% tax does not apply to distributions made after you become disabled, reach age 65, or die. These exceptions recognize that after those events the taxpayer no longer needs the HDHP incentive that justifies the tax-free HSA treatment. For 2025, the annual HSA contribution limits are $4,300 for self-only HDHP coverage and $8,550 for family HDHP coverage, so the amounts that could be exposed to the 20% tax are substantial. Plan carefully and keep records of qualified medical expenses to document any tax-free distribution.
Additional tax. There is an additional 20% tax on the part of your distributions not used for qualified medical ex- penses. Figure the tax on Form 8889 and file it with your Form 1040, 1040-SR, or 1040-NR. Exceptions. There is no additional tax on distribu- tions made after the date you are disabled, reach age 65, or die.
Publication 969 (2025), Health Savings Accounts and Other Tax-Favored Health Plans (IRS)
You, your employer, and anyone else can all contribute to the same account
An HSA belongs to the individual, but more than one person can put money into it. The account holder may contribute, the employer may contribute, or both may contribute in the same year. A self-employed or unemployed person who opened an HSA can make their own contributions. In addition, family members or any other person may contribute on behalf of an eligible individual. All of these contributions share the same annual cap: for 2025 the limit is $4,300 for self-only HDHP coverage and $8,550 for family HDHP coverage. Employer contributions count against that same cap, so the employee must reduce their own contribution by whatever the employer already put in. Because the account is portable, money put in by an employer stays with the employee even if they change jobs or leave the work force.
Any eligible individual can contribute to an HSA. For an employee’s HSA, the employee, the employee’s employer, or both may contribute to the employee’s HSA in the same year. For an HSA established by a self-employed (or un- employed) individual, the individual can contribute. Family members or any other person may also make contribu- tions on behalf of an eligible individual.
Publication 969 (2025), Health Savings Accounts and Other Tax-Favored Health Plans (IRS)
The form that reports every contribution and claims the deduction
Every contribution to an HSA passes through Form 8889. The form captures amounts the employee made directly, amounts the employer made (including those funneled through a cafeteria plan), and qualified HSA funding distributions moved from an IRA. The taxpayer attaches Form 8889 to their Form 1040, 1040-SR, or 1040-NR. Contributions made from January 1, 2026, through April 15, 2026, that are designated for 2025 are reported on the 2025 return. The form is also where the taxpayer figures the deduction for contributions that were not made through an employer and where the IRS checks that total contributions did not exceed the annual limit of $4,300 for self-only HDHP coverage or $8,550 for family HDHP coverage.
Form 8889. Report all contributions to your HSA on Form 8889 and file it with your Form 1040, 1040-SR, or 1040-NR. You should include all contributions made for 2025, including those made from January 1, 2026, through April 15, 2026, that are designated for 2025. Con- tributions made by your employer and qualified HSA fund- ing distributions are also shown on the form.
Publication 969 (2025), Health Savings Accounts and Other Tax-Favored Health Plans (IRS)
Money left in the account at year end is not lost
Unlike a flexible spending account, an HSA has no use-it-or-lose-it deadline. Money you or anyone else contributes stays in the account year after year until you decide to withdraw it for a qualified medical expense. The balance also continues to grow: interest and other earnings on the assets in the account accumulate tax free. Because there is no forfeiture at year end, an HSA can function as a long-term savings vehicle, allowing you to pay current medical costs out of pocket and let the account balance build for future needs, including retirement health expenses. The account is portable as well, so the accumulated balance remains yours if you change employers or leave the work force.
The contributions remain in your account until you use them.
Publication 969 (2025), Health Savings Accounts and Other Tax-Favored Health Plans (IRS)
Enrolling in Medicare shuts off your contribution limit
Enrolling in Medicare ends an individual's ability to contribute to an HSA. Starting with the first month of Medicare enrollment, the contribution limit drops to zero. The rule also applies when Medicare coverage is retroactive: if someone delayed applying for Medicare and the enrollment is later backdated, any HSA contributions made during the retroactive period are treated as excess contributions. For example, a person who turned 65 in July 2025 and enrolled in Medicare would have a contribution limit only for the months before enrollment. Because the annual limit is $4,300 for self-only HDHP coverage and $8,550 for family HDHP coverage, even a few months of retroactive coverage can push total contributions over the cap, triggering the excess contribution rules.
Enrolled in Medicare. Beginning with the first month you are enrolled in Medicare, your contribution limit is zero. This rule applies to periods of retroactive Medicare coverage. So if you delayed applying for Medicare and later your enrollment is backdated, any contributions to your HSA made during the period of retroactive coverage are considered excess.
Publication 969 (2025), Health Savings Accounts and Other Tax-Favored Health Plans (IRS)
How each figure was verified
Each number below was read from a stored copy of the document named beside it, and checked to occur word for word in the quoted sentence. The digest is of that stored text.
Rev. Proc. 2024-25 (IRS)
- Self-only
the annual limitation on deductions under § 223(b)(2)(A) for an individual with self-only coverage under a high deductible health plan is $4,300.
- Family
the annual limitation on deductions under § 223(b)(2)(B) for an individual with family coverage under a high deductible health plan is $8,550.
- HDHP minimum deductible, self-only
For calendar year 2025, a “high deductible health plan” is defined under § 223(c)(2)(A) as a health plan with an annual deductible that is not less than $1,650 for self-only coverage or $3,300 for family coverage
- HDHP minimum deductible, family
For calendar year 2025, a “high deductible health plan” is defined under § 223(c)(2)(A) as a health plan with an annual deductible that is not less than $1,650 for self-only coverage or $3,300 for family coverage
- HDHP out-of-pocket maximum, self-only
the annual out-of-pocket expenses (deductibles, co-payments, and other amounts, but not premiums) do not exceed $8,300 for self-only coverage or $16,600 for family coverage.
- HDHP out-of-pocket maximum, family
the annual out-of-pocket expenses (deductibles, co-payments, and other amounts, but not premiums) do not exceed $8,300 for self-only coverage or $16,600 for family coverage.
Publication 969 (2025), Health Savings Accounts and Other Tax-Favored Health Plans (IRS)
- Catch-up limit, age 55 and over
Additional contribution. If you are an eligible individual who is age 55 or older at the end of your tax year, your contribution limit is increased by $1,000.