Last verified June 2026
2026 HSA, HDHP, QSEHRA, ICHRA, and EBHRA Limits
Every 2026 contribution limit and threshold in one place, each tagged to its primary IRS source. The IRS publishes these across three separate documents; this page consolidates them.
HSA contribution limits 2026
| Limit | 2025 | 2026 | Source |
|---|---|---|---|
| Self-only contribution | $4,300 | $4,400 | Rev. Proc. 2025-19 |
| Family contribution | $8,550 | $8,750 | Rev. Proc. 2025-19 |
| Catch-up (age 55+, per person) | $1,000 | $1,000 | IRS (statutory) |
| Self-only + catch-up total | $5,300 | $5,400 | Rev. Proc. 2025-19 |
| Family + catch-up (one 55+) | $9,550 | $9,750 | Rev. Proc. 2025-19 |
HDHP thresholds 2026
| Threshold | Self-only | Family | Source |
|---|---|---|---|
| Minimum annual deductible | $1,700 | $3,400 | Rev. Proc. 2025-19 |
| Maximum out-of-pocket | $8,500 | $17,000 | Rev. Proc. 2025-19 |
QSEHRA limits 2026
| Limit | Per month | Per year | Source |
|---|---|---|---|
| Self-only coverage | $537.50 | $6,450 | Rev. Proc. 2025-32 |
| Family coverage | $1,091.67 | $13,100 | Rev. Proc. 2025-32 |
QSEHRA is available to employers with under 50 full-time employees and no group health plan. Monthly pro-ration applies for partial years. See full QSEHRA guide.
QSEHRA limit history (2022 to 2026)
| Year | Self-only / yr | Family / yr | IRS source |
|---|---|---|---|
| 2026 | $6,450 | $13,100 | Rev. Proc. 2025-32 |
| 2025 | $6,350 | $12,800 | Rev. Proc. 2024-40 |
| 2024 | $6,150 | $12,450 | Rev. Proc. 2023-34 |
| 2023 | $5,850 | $11,800 | Rev. Proc. 2022-38 |
| 2022 | $5,450 | $11,050 | Rev. Proc. 2021-45 |
Limits are adjusted annually by the IRS for inflation. Verify the current year’s limit on irs.gov before relying on it for plan-design decisions.
ICHRA 2026
No IRS contribution cap. Employers set the ICHRA dollar amount. Unlike QSEHRA, there is no maximum reimbursement limit. ICHRA is available to any size employer.
Affordability rule (2026): To avoid ALE penalties, the ICHRA must be "affordable" - the employee's lowest-cost self-only plan premium on the local marketplace must not exceed 9.96% of their household income (2026 affordability percentage per IRS Rev. Proc. 2025-25, indexed annually).
HSA compatibility: A general-purpose ICHRA disqualifies HSA contributions. A premium-only or excepted-benefit ICHRA may preserve HSA eligibility. See full ICHRA guide.
EBHRA limit 2026
$2,200 per year, per employee. The Excepted Benefit HRA has no self/family distinction - the same $2,200 applies regardless of coverage tier. Source: IRS Rev. Proc. 2025-19.
EBHRA can reimburse copayments, deductibles, dental, vision, and COBRA premiums. It cannot reimburse individual health insurance premiums. Employees must have other group health coverage to receive EBHRA reimbursements.
FSA limit 2026 (for context)
The health FSA limit for 2026 is $3,400 per year (employee contribution cap), per IRS Rev. Proc. 2025-32. A general-purpose FSA disqualifies HSA contributions for the same reason as a general-purpose HRA. A limited-purpose FSA (dental + vision only) is HSA-compatible.