On May 29, 2026, the IRS released Revenue Procedure 2026-24, announcing the inflation-adjusted limits for Health Savings Accounts (HSAs) and High Deductible Health Plans (HDHPs) for the 2027 plan year. As required, these updates were published before the annual June 1 deadline.
These annual adjustments are important for both employers and employees to ensure compliance and maximize tax-advantaged healthcare savings.
2027 HSA and HDHP Key Limits
The IRS updates the following limits each year:
- ✅ Maximum HSA contribution limits
- ✅ Minimum deductible requirements for HDHPs
- ✅ Maximum out-of-pocket expense limits for HDHPs
All limits vary depending on whether coverage is self-only or family.
HSA Contribution Limits for 2027
- Self-only coverage: $4,500 (up from $4,400 in 2026)
- Family coverage: $9,000 (up from $8,750 in 2026)
Individuals age 55 and older can continue to make an additional $1,000 catch-up contribution, which remains unchanged.
HDHP Requirements for 2027
To qualify for HSA eligibility, health plans must meet updated HDHP thresholds:
- Minimum Deductibles:
- Self-only: $1,750 (up from $1,700)
- Family: $3,500 (up from $3,400)
- Maximum Out-of-Pocket Limits:
- Self-only: $8,700 (up from $8,500)
- Family: $17,400 (up from $17,000)
📊 HSA & HDHP Limits: 2026 vs. 2027 Comparison
| Type of Limit | Coverage | 2026 | 2027 | Change |
| HSA Contribution Limit | Self-only | $4,400 | $4,500 | Up $100 |
| Family | $8,750 | $9,000 | Up $250 | |
| HSA Catch-up Contribution (Age 55+) | N/A | $1,000 | $1,000 | No change |
| HDHP Minimum Deductible | Self-only | $1,700 | $1,750 | Up $50 |
| Family | $3,400 | $3,500 | Up $100 | |
| HDHP Maximum Out-of-Pocket Limit (excludes premiums) | Self-only | $8,500 | $8,700 | Up $200 |
| Family | $17,000 | $17,400 | Up $400 |
What This Means for Employers
Employers offering HDHPs and HSA-qualified plans should take the following steps when preparing for the 2027 plan year:
- Review plan designs to ensure compliance with updated deductible and out-of-pocket limits
- Update employee communications with new HSA contribution limits
- Coordinate with payroll providers to ensure contributions do not exceed IRS limits
- Assess enrollment and election systems to prevent excess contributions and potential tax penalties
What Employees Should Know
Employees enrolled in HDHPs should:
- Adjust HSA contributions to maximize tax savings under the new limits
- Review benefits elections during open enrollment
- Take advantage of the $1,000 catch-up contribution if eligible
Final Thoughts
The 2027 HSA and HDHP limit increases reflect continued inflation adjustments and present an opportunity for individuals to save more pre-tax dollars for healthcare expenses. Employers should proactively update plan documents and communication strategies to ensure a smooth transition into the new plan year.
