Recently, the IRS released Rev. Proc. 2025-19, which outlines the 2026 inflation-adjusted amounts for Health Savings Accounts and compatible High Deductible Health Plans. Adjusted amounts include HDHP calendar year minimum deductibles, out-of-pocket maximums, and the annual HSA contribution limits. Additionally, the annual adjustment for the ACA out-of-pocket limit was also released.
| 2026 | 2025 | Change | ||
| ACA Out-of-Pocket Limits | Individual | $10,150 | $9,200 | +$950 |
| Family | $20,300 | $18,400 | +$1,900 | |
| HDHP Minimum Deductible | Individual | $1,700 | $1,650 | +$50 |
| Family | $3,400 | $3,300 | +$100 | |
| HDHP Out-of-Pocket Limits | Individual | $8,500 | $8,300 | +$200 |
| Family | $17,000 | $16,600 | +$400 | |
| HDHP Maximum Annual Contribution Limit | Individual | $4,400 | $4,300 | +$100 |
| Family | $8,750 | $8,550 | +$200 | |
| H.S.A. Catch Up Contribution | $1,000 | $1,000 | $0 | |
The text of Rev. Proc. 2025-19 is available here.
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