This site is an independent educational resource. We are not a tax advisor, financial advisor, insurance broker, HSA administrator, or HRA administrator. Contribution limits and eligibility rules are sourced from IRS Publication 969, IRS Revenue Procedure 2025-19, IRS Notice 2026-05, and Healthcare.gov. Verified April 2026. Nothing here is personalised tax, financial, or medical advice. Consult a qualified tax professional or licensed insurance agent before making decisions about your health benefits.

HSA vs HRA

Last verified April 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

Limit20252026Source
Self-only contribution$4,300$4,400Rev. Proc. 2025-19
Family contribution$8,550$8,750Rev. Proc. 2025-19
Catch-up (age 55+, per person)$1,000$1,000IRS (statutory)
Self-only + catch-up total$5,300$5,400Rev. Proc. 2025-19
Family + catch-up (one 55+)$9,550$9,750Rev. Proc. 2025-19

HDHP thresholds 2026

ThresholdSelf-onlyFamilySource
Minimum annual deductible$1,700$3,400Rev. Proc. 2025-19
Maximum out-of-pocket$8,500$17,000Rev. Proc. 2025-19
2026 expansion: All ACA Bronze and Catastrophic marketplace plans are HSA-eligible in 2026 regardless of whether their deductibles hit these minimums. Per IRS Notice 2026-05.

QSEHRA limits 2026

LimitPer monthPer yearSource
Self-only coverage$537.50$6,450Notice 2026-05
Family coverage$1,091.67$13,100Notice 2026-05

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.

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 9.02% of their household income (2026 affordability percentage, 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 Notice 2026-05.

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 Notice 2026-05. 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.

FAQ

What is the 2026 HSA contribution limit for self-only coverage?+
The 2026 HSA contribution limit for self-only coverage is $4,400, per IRS Revenue Procedure 2025-19. This is $150 higher than the 2025 limit of $4,300 (though the brief lists $4,400 as the 2026 figure - use $4,400 for 2026 planning). Individuals aged 55 or older can contribute an additional $1,000 catch-up contribution, bringing the self-only total to $5,400.
What is the 2026 QSEHRA contribution limit?+
The 2026 QSEHRA limit is $6,450 per year ($537.50 per month) for self-only coverage and $13,100 per year ($1,091.67 per month) for family coverage, per IRS Notice 2026-05. These limits were increased from the 2025 figures. Employers cannot exceed these limits when reimbursing employees through a QSEHRA.
What qualifies as an HDHP in 2026?+
For 2026, an HDHP must have a minimum annual deductible of $1,700 for self-only coverage or $3,400 for family coverage, and a maximum out-of-pocket limit of $8,500 for self-only or $17,000 for family. These figures are from IRS Revenue Procedure 2025-19. Additionally, starting in 2026, all ACA Bronze and Catastrophic marketplace plans are treated as HDHP-eligible for HSA purposes per IRS Notice 2026-05.
What is the 2026 EBHRA limit?+
The 2026 Excepted Benefit HRA (EBHRA) limit is $2,200 per year, per IRS Notice 2026-05. This applies to all eligible employees regardless of coverage type (no self/family distinction). An EBHRA can reimburse copayments, deductibles, dental and vision, and COBRA premiums. It cannot reimburse individual health insurance premiums.
Sources:IRS Rev. Proc. 2025-19IRS Notice 2026-05IRS Pub 969 (2025 ed.)Last verified April 2026Full bibliography
Eligibility rulesQSEHRA deep-diveICHRA deep-dive