Key takeaways

• Individuals can contribute $4,500 to an HSA in 2027 (up from $4,400 in 2026), while those with family coverage can contribute up to $9,000 (up from $8,750)..
• People ages 55 and over can make an additional contribution of $1,000 each in both 2026 and 2027.
• Maximum HSA contribution limits depend on when you become HSA-eligible and how long you remain an eligible individual.

HSA contribution limits

Each year, the IRS sets new limits on the amount that can be contributed to a health saving account (HSA). These limits include both employee and employer contributions. How much you can contribute depends on your age and whether you are enrolled in self-only or family coverage.

2026 HSA limits 

The maximum HSA contribution for 2026 is $4,400 for individuals and $8,750 for families. Adults age 55 and over can contribute an additional $1,000, bringing their individual HSA maximum to $5,400 for 2026.¹

2027 HSA limits

The HSA limits for 2027 are $4,500 for individuals and $9,000 for families. As in 2026, adults age 55 and over can contribute an additional $1,000 as a catch-up contribution.² 

How HSA contribution limits work for married couples

If both spouses are eligible to contribute to an HSA, contribution rules work a little differently than they do for individuals.³

If either spouse has family HDHP coverage, the IRS treats both spouses as having family coverage and the contribution limit is shared between the couple.

For example, in 2027:

• The family contribution limit is $9,000 total (not per person)
• The contribution can be split evenly between spouses ($4,500 each) or unevenly  

If one or both spouses are 55 or older, additional catch-up contributions are allowed:

• Each eligible spouse can contribute an extra $1,000
• Each spouse must make their catch-up contribution to their own HSA

This means if both spouses are 55+, the total combined contribution in 2027 could be:

• $9,000 (family limit)
• $1,000 (spouse 1 catch-up)
• $1,000 (spouse 2 catch-up)
• = $11,000 total

HSA eligibility and expansion — What’s changed for 2027?

To contribute to an HSA, you must be enrolled in a high-deductible health plan (HDHP). For 2027, an HDHP is defined as a plan that has an annual deductible of at least $1,750 for self-only coverage and $3,500 for family coverage. The out-of-pocket maximum must not exceed $8,700 for self-only coverage and $17,400 for family coverage.⁴

To contribute to an HSA, you must:

• Not be enrolled in a health plan that is not an HSA-eligible plan,
• Not have a general-purpose health care flexible spending account (FSA)
• Not be enrolled in Medicare
• Not be claimed as a dependent on someone else's tax return

Which health plans qualify for an HSA in 2027?

Beginning January 1, 2026, Bronze and Catastrophic individual-market plans are treated as HSA-compatible regardless of whether they satisfy the traditional HDHP requirements listed above.⁵

Do employer HSA contributions count toward the 2027 limit?

Both employee and employer contributions to an HSA count towards the annual contribution limit. For example, if your employer contributes $1,000 to your HSA, you can contribute up to an additional $3,500 for the 2027 tax year (based on the $4,500 individual limit).⁶

Payroll deductions vs. direct contributions

Both payroll deductions and direct contributions count towards the annual HSA contribution limit. Payroll deductions are typically made pre-tax, allowing employees to maximize the triple tax advantage of HSAs: no federal income tax, Social Security, or Medicare tax. Direct contributions are made post-tax, requiring you to deduct them on your tax return to save on income tax, but you lose savings on payroll taxes.

Are HSA contributions prorated?

HSA contributions may be prorated if you’re not eligible for the full year, but there’s an important exception called the last-month rule that may allow you to contribute the full amount.

The last-month rule for HSA contributions

If you become eligible and open an HSA on or before December 1, you can contribute the full contribution amount for that year for your coverage type, with one caveat: You must remain enrolled in a HSA-eligible plan for 12 months after you enroll. If you fail to remain an eligible individual through this “testing period,” you'll generally need to include in your taxable income the portion of your HSA contributions that exceeded the prorated limit, along with any applicable taxes or penalties.. In other words, the contribution limit becomes prorated.⁷

How to calculate a prorated 2026 HSA contribution

Say you become HSA eligible on December 1, 2026, and make the full contribution amount for self-only coverage at $4,400. In May 2027, you change health plans and are no longer HSA eligible.

Because you didn’t remain eligible for the full testing period, your contribution must be adjusted based on the number of months you were actually eligible in 2026:⁸

• Contributed: $4,400 in 2026
• Eligible for: 1 month
• Prorated contribution limit: $4,400 / 12 months = $366.67
• Excess contributions: $4,400 - $366.67 = $4,033.33

You must include the excess amount in your taxable income and generally owe an additional 10% tax unless an exception applies.

What happens if you exceed the 2026 HSA contribution limit?

If you make excess HSA contributions in 2026, you’ll need to correct the mistake before the tax filing deadline to avoid a 6% excise tax, though you will still owe income tax on the removed earnings. This tax applies annually to both the over-contribution and its earnings until corrected. These rules apply to standard excess contributions and differ from the penalties for failing the last-month rule.⁹

How to correct an excess 2026 HSA contribution

1. Identify how much you over-contributed to your HSA. Your HSA provider can help calculate the excess amount and any associated earnings.
2. Withdraw the excess amount and any earnings from the HSA using an "Excess Contribution Removal Form" from your financial institution.
3. Correct the mistake before your tax filing deadline (usually April 15) to avoid the 6% excise tax.
4. Any earnings on the excess contributions are subject to income tax and must be included in “Other income” on your tax return in the year of withdrawal.

2026 HSA contribution deadline

You can contribute to your HSA up until the federal income tax filing deadline for the tax year. For 2026, that means you can contribute up to the annual limit any time between January 1, 2026, and April 15, 2027.

FAQs about HSA contribution limits

What is the maximum HSA contribution for 2027?

The maximum HSA contribution for 2027 is $4,500 for individuals and $9,000 for families. Those ages 55 and over can contribute an additional $1,000.

Can you contribute to an HSA and FSA?

You can contribute to an HSA and a limited-purpose flexible spending accounts (FSAs), which typically can only be used to pay for certain qualified expenses, like vision or dental. This does not apply to general-purpose health care FSAs.

Do employer contributions reduce my HSA limit?

Employer contributions to an HSA count towards the annual maximum and therefore impact the amount the employee can contribute. For example, if your employer contributes $1,000 in 2027 and you have self-only coverage, you can only contribute up to the remaining $3,500 of the annual limit.

Are HSA limits prorated if I enroll mid-year?

If you’re only HSA-eligible for part of the year, your contribution limit is typically prorated based on the number of months you were eligible. However, if you’re eligible on December 1, you may be able to contribute the full annual limit under the last-month rule — as long as you remain eligible through the end of the following year.

Can both spouses make catch-up contributions?

If both spouses are eligible to contribute to an HSA, both spouses can make an additional catch-up contribution of $1,000, but the contribution must be made to their individual HSA.