HSA Contribution Limits 2027: $4,500 Self-Only, $9,000 Family
Published November 1, 2026 · 7 min read
For 2027 you can put $4,500 into an HSA with self-only coverage or $9,000 with family coverage, up $100 and $250 from 2026. If you are 55 or older, add $1,000. Your plan must have a deductible of at least $1,750 (self-only) or $3,500 (family) to qualify.
The IRS released the 2027 Health Savings Account limits in Revenue Procedure 2026-24 on May 29, 2026. With open enrollment running now, this is when you choose your health plan and set your payroll HSA contribution for next year. Here is every number you need, what changed from 2026, and how much the higher limit is worth in tax savings.
2027 vs. 2026 HSA and HDHP Limits
| Limit | 2026 | 2027 |
|---|---|---|
| HSA contribution limit, self-only | $4,400 | $4,500 |
| HSA contribution limit, family | $8,750 | $9,000 |
| Catch-up contribution (age 55+) | $1,000 | $1,000 |
| HDHP minimum deductible, self-only | $1,700 | $1,750 |
| HDHP minimum deductible, family | $3,400 | $3,500 |
| HDHP out-of-pocket max, self-only | $8,500 | $8,700 |
| HDHP out-of-pocket max, family | $17,000 | $17,400 |
The contribution limits and HDHP thresholds are adjusted for inflation every year. The $1,000 catch-up is set by law and is not indexed, which is why it has stayed the same since 2009.
Who Can Contribute in 2027
You can contribute to an HSA for any month in which you meet all four of these conditions on the first day of the month:
- You are covered by an HSA-eligible high-deductible health plan (HDHP) that meets the 2027 deductible and out-of-pocket rules above.
- You have no other disqualifying health coverage, such as a general-purpose health FSA (yours or your spouse's), a non-HDHP plan, or TRICARE.
- You are not enrolled in any part of Medicare.
- Nobody else can claim you as a dependent on their tax return.
Since January 2026, two changes from the 2025 federal tax law have widened eligibility. Bronze and catastrophic plans bought on the ACA Marketplace now count as HSA-compatible, and you can have a direct primary care arrangement (with fees up to an indexed monthly cap) without losing HSA eligibility. Telehealth coverage before the deductible is also now permanently allowed.
How Much the 2027 Limit Saves You in Taxes
HSA contributions made through payroll avoid federal income tax, state income tax in most states, and the 7.65% FICA tax. That combined rate is what each dollar you contribute saves you. Here is what maxing out a 2027 HSA through payroll is worth:
| Situation | Combined rate | Yearly tax saved |
|---|---|---|
| Self-only, 12% federal bracket, no state tax | 19.65% | $884 |
| Self-only, 22% federal + 5% state | 34.65% | $1,559 |
| Family, 22% federal + 5% state | 34.65% | $3,119 |
| Family, 24% federal + 9.9% state (OR) | 41.55% | $3,740 |
California and New Jersey tax HSA contributions at the state level, so residents there save federal and FICA tax only. If you contribute directly instead of through payroll, you still deduct the contribution on your federal return, but you do not save the FICA portion.
Run your own numbers with the HSA Tax Savings Calculator, which includes state tax and long-term investment growth.
Rules That Trip People Up
Employer money counts toward your limit
If your employer deposits $1,000 into your HSA in 2027 and you have self-only coverage, you can contribute only $3,500 yourself. Check your open enrollment materials for the employer amount before you set your payroll election.
Married couples share the family limit
If either spouse has family HDHP coverage, the couple shares one $9,000 limit, split however they like between their two HSAs. Catch-up contributions are different: each spouse aged 55+ must put the $1,000 into their own account.
Partial-year coverage and the last-month rule
If you are only HDHP-eligible for part of 2027, your limit is normally prorated by month. Under the last-month rule, if you are eligible on December 1, you can contribute the full annual amount, but only if you stay eligible through December 31, 2028. If you lose eligibility during that testing period, the extra amount becomes taxable income plus a 10% penalty.
Turning 65 and Medicare
Your HSA contribution limit drops to zero starting the month your Medicare coverage begins. Medicare Part A is backdated up to six months when you enroll after 65, so stop contributing six months before you apply to avoid excess contributions. You can still spend your HSA balance tax-free on medical costs, including Medicare premiums. See what those premiums will be with the Medicare Part B & IRMAA Calculator.
Should You Pick an HDHP for 2027?
The HSA tax break is only worth it if the plan fits how you use care. An HDHP usually has lower premiums but a higher deductible, so compare the total yearly cost: premiums plus the out-of-pocket costs you expect, minus your HSA tax savings and any employer contribution. If you expect a surgery, a pregnancy, or ongoing specialist care, a low-deductible plan can still come out cheaper.
Use the Insurance Out-of-Pocket Calculator to see what a year of care would cost under each plan, and read HSA vs FSA if your employer offers both. For a full enrollment checklist, see Open Enrollment 2027: What to Expect.
What About the 2027 FSA Limit?
The health FSA limit is announced separately, usually in October or November. As of November 1, 2026, the IRS had not published the 2027 figure. The 2026 limit is $3,400, with a $680 maximum carryover. We will update this article and our FSA Savings Calculator when the 2027 number is released.
Sources: IRS Revenue Procedure 2026-24 (2027 HSA and HDHP limits), IRS Revenue Procedure 2025-19 (2026 limits), IRS Revenue Procedure 2025-32 (2026 FSA limit), IRS Publication 969. This article is for educational purposes only and does not constitute tax or financial advice.