Last verified July 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.
Direct primary care (DPC) HSA limit 2026
$150 per month (individual) / $300 per month (covering more than one person). New for 2026: enrolling in a direct primary care service arrangement whose fixed periodic fee is at or below these amounts no longer disqualifies you from contributing to an HSA, and HSA funds may be used to pay the DPC fee. Above these thresholds the arrangement is not a qualifying DPCSA. The limit is indexed for inflation for tax years after 2026. Effective for months beginning after December 31, 2025. Source: OBBBA section 71308; IRS Notice 2026-5.
DPC primary-care services exclude general-anesthesia procedures, prescription drugs other than vaccines, and laboratory services not typically administered in an ambulatory primary care setting.
Looking ahead: 2027 limits
The IRS released the 2027 HSA, HDHP, and EBHRA figures in Revenue Procedure 2026-24 on May 29, 2026. They apply to HSAs for calendar year 2027 and to EBHRAs for plan years beginning in 2027. The 2027 QSEHRA and health FSA limits come from a separate revenue procedure the IRS typically publishes in the fall, so those are not shown below yet.
| Limit | 2026 | 2027 | Source |
|---|---|---|---|
| HSA self-only contribution | $4,400 | $4,500 | Rev. Proc. 2026-24 |
| HSA family contribution | $8,750 | $9,000 | Rev. Proc. 2026-24 |
| HSA catch-up (age 55+) | $1,000 | $1,000 | IRS (statutory) |
| HDHP min deductible - self-only | $1,700 | $1,750 | Rev. Proc. 2026-24 |
| HDHP min deductible - family | $3,400 | $3,500 | Rev. Proc. 2026-24 |
| HDHP out-of-pocket max - self-only | $8,500 | $8,700 | Rev. Proc. 2026-24 |
| HDHP out-of-pocket max - family | $17,000 | $17,400 | Rev. Proc. 2026-24 |
| EBHRA max newly available | $2,200 | $2,250 | Rev. Proc. 2026-24 |
| DPCSA monthly fee - individual | $150 | $150 | Rev. Proc. 2026-24 |
| DPCSA monthly fee - multi-person | $300 | $300 | Rev. Proc. 2026-24 |
2027 QSEHRA and health FSA limits pending (expected fall 2026). The 2026 figures remain the current-tax-year numbers through December 31, 2026.