2027 HDHP/HSA and Excepted Benefit HRA Thresholds

The IRS has released the 2027 high-deductible health plan requirements and health savings account annual contribution limits.

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Published: 06.25.2026

The IRS released the 2027 high-deductible health plan (HDHP) requirements and health savings account (HSA) annual contribution limits in IRS Rev. Proc. 2026-24. The same document also sets forth 2027 contribution limits for excepted benefit health reimbursement arrangements (EBHRAs).
 

2027 Qualifying HDHP Coverage
	Self-Only (Single)	Other Than Self-Only (Family)
Minimum Deductible	$1,750	$3,500
Out-Of-Pocket (OOP) Maximum	$8,700	$17,400

 

2027 HSA Annual Contribution Limits*
Self-Only (Single) HDHP Coverage	Other Than Self-Only (Family) HDHP Coverage
$4,500	$9,000

*Catch-up contributions – HSA-eligible individuals who have reached age 55 by the end of the taxable year can make an extra annual $1,000 catch-up contribution.
 

	2027	2026
HDHP Minimum Deductible	Single - $1,750 Family - $3,500	Single - $1,700 Family - $3,400
HDHP Maximum OOP	Single - $8,700 Family - $17,400	Single - $8,500 Family - $17,000
HSA Contribution Limit	Single - $4,500 Family - $9,000	Single - $4,400 Family - $8,750

2027 EBHRA Contribution Limits
For plan years beginning in 2027, the maximum amount that may be made newly available for the plan year for an EBHRA is $2,250.

Source: LumeLight
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