HSA contribution limits 2027: $4,500 / $9,000 per Rev. Proc. 2026-24

The IRS moves on health savings account limits earlier than on almost any other tax figure, and 2027 is no exception. Revenue Procedure 2026-24 sets the 2027 HSA and HDHP numbers months before anyone needs them for actual 2027 contributions — but right on time for the open enrollment decisions most people are making this fall, when the health plan you pick determines whether an HSA is even available to you next year.

The short answer. For calendar year 2027, the HSA contribution limit is $4,500 for self-only coverage and $9,000 for family coverage, set by the IRS in Revenue Procedure 2026-24. These are official figures, not an estimate — the agency has already published them, and this page is reporting the number the IRS set rather than projecting one of its own. The $1,000 age-55 catch-up stays exactly where it was, and the HDHP eligibility thresholds that gate the account move up alongside the contribution limits themselves.

2026 vs 2027, side by side

Every dollar figure tied to the HSA moved between 2026 and 2027, with one deliberate exception. Here is the full set, drawn from Revenue Procedure 2026-24 and the previously confirmed 2026 amounts.

Figure	2026	2027	Change
HSA limit, self-only	$4,400	$4,500	+$100
HSA limit, family	$8,750	$9,000	+$250
Catch-up contribution (55+)	$1,000	$1,000	No change
HDHP minimum deductible, self-only	$1,700	$1,750	+$50
HDHP minimum deductible, family	$3,400	$3,500	+$100
HDHP maximum out-of-pocket, self-only	$8,500	$8,700	+$200
HDHP maximum out-of-pocket, family	$17,000	$17,400	+$400
Excepted benefit HRA maximum	—	$2,250	Set in the same release

The self-only HSA limit rises $100, from $4,400 to $4,500. Family coverage rises $250, from $8,750 to $9,000 — a bigger jump in raw dollars, applied to a larger base. The HDHP minimum deductible climbs $50 self-only and $100 family, while the HDHP maximum out-of-pocket climbs $200 self-only and $400 family, meaning deductibles, copays, and coinsurance combined, but never premiums. None of that is a dramatic jump on its own, but together it is a reminder that a plan you priced against the 2026 numbers needs re-checking against the 2027 ones before you commit at open enrollment. The same release also fixes the excepted benefit HRA maximum for plan years beginning in 2027 at $2,250 — a separate account type that the IRS indexes through this same annual revenue procedure, listed here for completeness.

What does not move: the $1,000 catch-up

Not everything in Revenue Procedure 2026-24 changed, and the one number that held still is worth flagging on its own, because people keep expecting it to rise along with everything else. If you are 55 or older, you can add $1,000 on top of whichever base limit applies to your coverage — $4,500 becomes $5,500 self-only, and $9,000 becomes $10,000 family. That catch-up figure is written directly into the statute rather than calculated through the same inflation formula that moves the base contribution limits and the HDHP thresholds each year. Because it is not indexed, it never shows up as an adjusted amount in this revenue procedure or in any future one, unless Congress changes the underlying law. Plan around $1,000 — do not budget for it to grow.

The new DPCSA rule buried in Revenue Procedure 2026-24

The dollar figures are not the only thing worth reading closely in this release. For the first time, the IRS addresses direct primary care service arrangements, or DPCSAs — the flat monthly-fee subscriptions a growing number of primary care practices use instead of billing per visit.

The change traces back to the One Big Beautiful Bill Act (Pub. L. 119-21), signed July 4, 2025, which added a new provision, section 223(c)(1)(E), to the tax code. Before that provision existed, a recurring DPCSA fee could itself count as a health plan, and carrying a second health plan alongside your HDHP is exactly the kind of other coverage that disqualifies you from contributing to an HSA at all — even when the HDHP itself was never the problem. The new rule closes that trap, but only under a dollar ceiling. As the revenue procedure states it: “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.”

In plain terms, if your direct primary care subscription runs $150 a month or less per covered individual — or $300 a month or less for an arrangement that covers more than one person, such as a family plan through the same practice — it no longer counts against your HSA eligibility. Cross either threshold and the old exposure comes back. The rule applies to months after December 31, 2025, so it is already live for the remainder of 2026, and the $150 and $300 thresholds themselves are scheduled to start adjusting for inflation for months after December 31, 2026 — one more figure worth watching in next year’s revenue procedure.

What this means for the October open enrollment

Open enrollment for 2027 coverage runs October and November of 2026, which is precisely the stretch most employees are in right now. What makes Revenue Procedure 2026-24 useful during that window is timing: the IRS has published HSA and HDHP numbers every year in the May-to-June window, months ahead of the broader batch of 2027 tax figures — the 2027 401(k) and IRA limit projection among them — that the agency typically does not confirm until its own fall release. If you are trying to build a full 2027 contribution plan across accounts during open enrollment, the HSA piece is the one leg you can lock in with certainty right now rather than penciling in an estimate.

That certainty is worth running the arithmetic on, especially in a household with two spouses on the same family HDHP. The family HSA limit is $9,000, full stop — that figure does not double just because two people are covered under one plan. The $1,000 catch-up works differently: it is assigned per person, not per household, and it can only land in an account that belongs to the person claiming it. So a married couple who are both 55 or older needs two HSAs open to reach the real household ceiling — the $9,000 family limit into one account, plus $1,000 of catch-up into each spouse’s own account, for $9,000 plus $1,000 plus $1,000, or $11,000 total for the year.

None of this replaces the underlying choice of health plan, since an HSA only exists on top of a qualifying HDHP. The 2027 thresholds — $1,750 minimum deductible and $8,700 maximum out-of-pocket self-only, $3,500 and $17,400 family — decide whether the plan sitting on your open-enrollment menu even qualifies you to open the account in the first place. If the open question is where an HSA belongs relative to your other tax-advantaged accounts, the tax-advantaged hierarchy lays out the typical contribution order and why the HSA tends to sit near the top of it. And if the real question is not the 2027 numbers but whether an HSA or an FSA is the right account at all, start with HSA vs FSA; for the FSA side of this same 2027 cycle, the FSA contribution limit 2027 projection covers the sister account that, unlike this one, is still waiting on its official number.

Sources

• IRS — Revenue Procedure 2026-24 — 2027 HSA contribution limits ($4,500 self-only / $9,000 family), HDHP minimum deductible ($1,750 / $3,500) and maximum out-of-pocket ($8,700 / $17,400), excepted benefit HRA maximum ($2,250), and the DPCSA exclusion under IRC section 223(c)(1)(E).
• One Big Beautiful Bill Act (Pub. L. 119-21), section 71308, signed July 4, 2025 — added IRC section 223(c)(1)(E), the statutory basis for the DPCSA rule referenced in Revenue Procedure 2026-24.
• 2026 comparison figures ($4,400 / $8,750 HSA; $1,700 / $3,400 HDHP minimum deductible; $8,500 / $17,000 HDHP maximum out-of-pocket) are the previously confirmed IRS amounts for the current plan year.
• The $1,000 age-55 catch-up is fixed by statute at IRC section 223(b)(3) and is not subject to the same annual inflation adjustment as the other figures on this page.