2027 HSA Contribution Limit
For 2027, the HSA Contribution Limit figures are $4,500 (Self-only), $9,000 (Family), $1,750 (HDHP minimum deductible, self-only) and 6 more figures below.
| Item | Self-only | Family | Age 55 and over | One individual | More than one individual |
|---|---|---|---|---|---|
| HDHP minimum deductible | $1,750 | $3,500 | - | - | - |
| HDHP out-of-pocket maximum | $8,700 | $17,400 | - | - | - |
| Catch-up limit | - | - | +$1,000 | - | - |
| Direct primary care fee limit | - | - | - | $150 | $300 |
A dash is a figure this site has not published for that row, not an amount of zero.
Effective 2027-01-01Source: Rev. Proc. 2026-24 (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 2026
| Item | 2026 | 2027 | Change |
|---|---|---|---|
| Self-only | $4,400 | $4,500 | +$100 (+2.3%) |
| Family | $8,750 | $9,000 | +$250 (+2.9%) |
| HDHP minimum deductible, self-only | $1,700 | $1,750 | +$50 (+2.9%) |
| HDHP minimum deductible, family | $3,400 | $3,500 | +$100 (+2.9%) |
| HDHP out-of-pocket maximum, self-only | $8,500 | $8,700 | +$200 (+2.4%) |
| HDHP out-of-pocket maximum, family | $17,000 | $17,400 | +$400 (+2.4%) |
| Catch-up limit, age 55 and over | +$1,000 | +$1,000 | +$0 (+0.0%) |
| Direct primary care fee limit, one individual | - | $150 | - |
| Direct primary care fee limit, more than one individual | - | $300 | - |
HDHP minimum deductible
HDHP out-of-pocket maximum
Catch-up limit
Direct primary care fee limit
$150$17,400
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
Individuals who contribute to a Health Savings Account (HSA) paired with a high-deductible health plan (HDHP) for calendar year 2027.
What changed this year, and why
For calendar year 2027, the IRS increased the HSA annual contribution limits and the HDHP minimum deductible and out-of-pocket maximum amounts, all adjusted for inflation.
Common questions
- What is the HSA contribution limit for 2027?
- For 2027, the annual HSA contribution limit is $4,500 for self-only coverage and $9,000 for family coverage.
- What are the 2027 HDHP minimum deductibles?
- For 2027, a high-deductible health plan must have an annual deductible of at least $1,750 for self-only coverage or $3,500 for family coverage.
- What are the 2027 HDHP out-of-pocket maximums?
- For 2027, a high-deductible health plan's annual out-of-pocket expenses (deductibles, co-payments, and other amounts, but not premiums) cannot exceed $8,700 for self-only coverage or $17,400 for family coverage.
- How do the 2027 limits compare to 2026?
- The 2027 contribution limits are higher than the 2026 limits ($4,400 for self-only and $8,750 for family). The 2027 HDHP minimum deductibles and out-of-pocket maximums are also higher than the corresponding 2026 amounts.
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 put money into a health savings account for 2027 you must be an eligible individual: covered by a high deductible health plan on the first day of the month, with no other health coverage beyond what the rules permit, not enrolled in Medicare, and not claimable as a dependent on someone else's return. The plan itself does most of the work in that test. The publication describes an HDHP as a plan with a higher annual deductible than typical health plans and a maximum limit on the sum of the annual deductible and the out-of-pocket medical expenses you must pay for covered expenses. Co-payments and other similar amounts count toward that out-of-pocket limit, but premiums do not. Whether your HDHP coverage is self-only or family then decides which contribution ceiling binds you: $4,500 or $9,000.
High deductible health plan (HDHP). An HDHP has: • A higher annual deductible than typical health plans, and • A maximum limit on the sum of the annual deductible and out-of-pocket medical expenses that you must pay for covered expenses. Out-of-pocket expenses in- clude co-payments and other amounts but don’t in- clude premiums.
Publication 969 (2025), Health Savings Accounts and Other Tax-Favored Health Plans (IRS)
The age 55 catch-up contribution
An eligible individual who is age 55 or older at the end of the tax year may put in more than the standard ceiling. The publication states that the contribution limit for such a person is increased by $1,000. Because the test looks at your age at the end of the year rather than on the first day, you qualify for the full increase in the year you turn 55, not only in later years. The catch-up attaches to the person, not the household or the account: if both spouses are eligible individuals and both meet the age requirement, each spouse's limit rises, and each must make the additional contribution to their own account rather than to one shared account. Enrolling in Medicare ends your status as an eligible individual, so the catch-up is available only while you still qualify to contribute at all. For 2027 it sits on top of the $4,500 self-only or $9,000 family limit.
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 above the limit that applies to you are excess contributions. They are not deductible, and an excess put in by your employer is included in your gross income; if it is not already reported in Form W-2, box 1, you report it yourself as other income on your tax return. Generally you must pay a 6% excise tax on the excess, figured on Form 5329, and that tax applies again for each tax year the excess contribution remains in the account rather than being charged only once. Because every source counts against the same ceiling of $4,500 or $9,000, employer money can push you over the limit without any action of your own, which is why the total matters more than who paid it.
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. See Form 5329, Additional Taxes on Quali- fied Plans (Including IRAs) and Other Tax-Favored Ac- counts, to figure the excise tax. The excise tax applies to each tax year the excess contribution remains in the ac- count.
Publication 969 (2025), Health Savings Accounts and Other Tax-Favored Health Plans (IRS)
The last-month rule and its testing period
If you are an eligible individual on the first day of the last month of your tax year, December 1 for most taxpayers, the last-month rule treats you as an eligible individual for the entire year. You are also treated as having the same HDHP coverage you held on that date, provided you did not otherwise have coverage. That lets someone who becomes eligible partway through 2027 contribute the full annual amount, $4,500 for self-only coverage or $9,000 for family coverage, rather than a monthly fraction of it. The rule carries a condition. If contributions were made on the basis of being an eligible individual for the entire year under this rule, you must remain an eligible individual during the testing period, which begins with the last month of your tax year and ends on the last day of the 12th month following that month.
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. You are trea- ted as having the same HDHP coverage for the entire year as you had on the first day of the last month if you didn’t otherwise have coverage. Testing period. If contributions were made to your HSA based on you being an eligible individual for the en- tire year under the last-month rule, you must remain an eli- gible individual during the testing period. For the last-month rule, the testing period begins with the last month of your tax year and ends on the last day of the 12th month following that month
Publication 969 (2025), Health Savings Accounts and Other Tax-Favored Health Plans (IRS)
The 20% tax on non-qualified distributions
Money leaves a health savings account tax free only when it pays or reimburses qualified medical expenses you incurred after establishing the account. Take a distribution for anything else and the amount is included in your income, and there is an additional 20% tax on the part of your distributions not used for qualified medical expenses. You figure that tax on Form 8889 and file it with your Form 1040, 1040-SR, or 1040-NR. The additional tax sits on top of ordinary income tax rather than replacing it, which is what makes a casual withdrawal expensive. Exceptions exist: there is no additional tax on distributions made after the date you are disabled, reach age 65, or die, though the distribution can still be taxable income. Since unspent balances carry over from year to year, there is no deadline pressure that would force a non-qualified withdrawal.
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
For 2027, the IRS HSA contribution limits are $4,500 for self-only coverage and $9,000 for family coverage. Any eligible individual can contribute to an HSA, and contributions can come from multiple sources: you, your employer, or both. If you are self-employed or unemployed, you can contribute yourself. Family members or any other person may also make contributions on your behalf, as long as the total does not exceed the annual limit. All contributions must be made in cash and are reported on your tax return. The 2027 HDHP minimum deductible is $1,750 for self-only and $3,500 for family coverage, while the out-of-pocket maximum is $8,700 for self-only and $17,400 for family.
Contributions to an HSA 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
For 2027, the IRS HSA contribution limits are $4,500 for self-only coverage and $9,000 for family coverage. You must report all contributions to your HSA on Form 8889 and file it with your Form 1040, 1040-SR, or 1040-NR. This includes contributions you made personally, contributions your employer made on your behalf, and any qualified HSA funding distributions from an IRA. The form calculates your allowable deduction based on these amounts and the annual limits. You should receive Form 5498-SA from your HSA trustee showing the total contributions made. Keep records of all contributions throughout the year, as the form requires you to report who made each contribution and when it was made.
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
For 2027, the IRS HSA contribution limits are $4,500 for self-only coverage and $9,000 for family coverage. One of the key benefits of an HSA is that the contributions remain in your account until you use them. Unlike flexible spending accounts that have use-it-or-lose-it rules, HSA funds do not expire at the end of the year. Any money you contribute stays in the account and continues to grow tax-free through interest or investment earnings. You can let the balance accumulate for years or even decades, using it whenever you incur qualified medical expenses. This makes an HSA useful as a long-term savings vehicle for healthcare costs in retirement, not just a way to pay for current-year medical bills.
• 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
For 2027, the IRS HSA contribution limits are $4,500 for self-only coverage and $9,000 for family coverage. Beginning with the first month you are enrolled in Medicare, your contribution limit is zero. This means you can no longer make any contributions to your HSA once Medicare coverage begins, even if you still have a high-deductible health plan. The rule also applies to periods of retroactive Medicare coverage, so if you delayed applying for Medicare and your enrollment is later backdated, any contributions made during that retroactive period are considered excess contributions. The 2027 HDHP minimum deductible is $1,750 for self-only and $3,500 for family coverage, while the out-of-pocket maximum is $8,700 for self-only and $17,400 for family.
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. See Excess contributions, later.
Publication 969 (2025), Health Savings Accounts and Other Tax-Favored Health Plans (IRS)
A direct primary care membership no longer disqualifies your HDHP coverage, up to a fee cap
The One, Big, Beautiful Bill Act added section 223(c)(1)(E) to the Code, taking effect for months beginning in 2026. Before this change, paying a monthly or annual fee for a direct primary care arrangement - a membership that covers primary care services for a flat fee rather than billing per visit - could disqualify a person from HSA eligibility, because the arrangement itself counted as a health plan that was not a high deductible health plan. Under section 223(c)(1)(E), a direct primary care service arrangement is no longer treated as a health plan for that purpose, as long as the aggregate fees for all such arrangements covering the individual do not exceed $150 for a month, or $300 for a month if the arrangement covers more than one individual. An arrangement whose fees exceed the applicable limit is still treated as a health plan, and having one alongside HDHP coverage can disqualify the individual from contributing to an HSA at all. For calendar year 2027, both figures are themselves adjusted for inflation.
a direct primary care service arrangement (DCPSA) shall not be treated as a health plan for the purposes of section 223(c)(1)(A)(ii) provided that, with respect to any individual for any month, the aggregate fees for all DPCSAs with respect to the individual do not exceed $150 ($300 in the case of an individual with any DPCSA that covers more than one individual).
Rev. Proc. 2026-24 (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. 2026-24 (IRS)
- Self-only
For calendar year 2027, the annual limitation on deductions under section 223(b)(2)(A) for an individual with self-only coverage under a high deductible health plan is $4,500.
- Family
For calendar year 2027, the annual limitation on deductions under § 223(b)(2)(B) for an individual with family coverage under a high deductible health plan is $9,000.
- HDHP minimum deductible, self-only
For calendar year 2027, a “high deductible health plan” is defined under section 223(c)(2)(A) as a health plan with an annual deductible that is not less than $1,750 for self-only coverage or $3,500 for family coverage
- HDHP minimum deductible, family
For calendar year 2027, a “high deductible health plan” is defined under section 223(c)(2)(A) as a health plan with an annual deductible that is not less than $1,750 for self-only coverage or $3,500 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 $8,700 for self-only coverage or $17,400 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 $8,700 for self-only coverage or $17,400 for family coverage.
- Direct primary care fee limit, one individual
(2) Maximum monthly aggregate fees for all DPCSAs. For calendar year 2027, a DPCSA is not treated as a health plan with respect to an otherwise eligible individual if the aggregate monthly fees for all DPCSAs with respect to the individual do not exceed $150 or, if the individual is covered by a DPCSA that covers more than one individual, $300.
- Direct primary care fee limit, more than one individual
(2) Maximum monthly aggregate fees for all DPCSAs. For calendar year 2027, a DPCSA is not treated as a health plan with respect to an otherwise eligible individual if the aggregate monthly fees for all DPCSAs with respect to the individual do not exceed $150 or, if the individual is covered by a DPCSA that covers more than one individual, $300.
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.