ComplianceTax & AccountingJune 05, 2026

Health Savings Accounts: 2027 cost-of-living adjustments

By: Michael Schiller

Key Takeaways

  • IRS releases 2027 Health Savings Accounts (HSA) cost-of-living adjustments
  • Contribution limits set to increase
  • Amounts that determine whether a health plan is an HSA eligible high-deductible health plan set to increase

At the end of May, the Internal Revenue Service (IRS) released Revenue Procedure 2026-24 announcing cost-of-living adjustments (COLAs) applicable to Health Savings Accounts (HSAs) for 2027.

After application of the COLA rules, the contribution limits applicable to individuals who have self only or family HSA-eligible high-deductible health plan (HDHP) coverage will increase for 2027. Additionally, an increase in the minimum deductible amount and maximum out-of-pocket expense limits that are factors in determining whether a health plan is an HDHP will increase.

The following tables indicate the HSA regular contribution limits for 2027 and 2026:

HSA regular contribution limits for 2027
HDHP coverage Standard limit Catch-up contribution Contribution limit if age 55 or older
Self-only $4,500 $1,000 $5,500
Family $9,000 $10,000
HSA regular contribution limits for 2026
HDHP coverage Standard limit Catch-up contribution Contribution limit if age 55 or older
Self-only $4,400 $1,000 $5,400
Family $8,750 $9,750

The following tables indicate the HDHP minimum deductible and maximum out of pocket expense amounts for 2027 and 2026:

HDHP requirements for 2027
HDHP coverage Minimum deductible Out-of-pocket expense limit
Self-only $1,750 $8,700
Family $3,500 $17,400
HDHP requirements for 2026
HDHP coverage Minimum deductible Out-of-pocket expense limit
Self-only $1,700 $8,500
Family $3,400 $17,000
For an opportunity to learn more about IRAs and other tax-advantaged accounts including Health Savings Accounts and Coverdell Education Savings Accounts, consider the Wolters Kluwer IRA Library Electronic Book (IRA E-Book) or our On-Demand Video Training offered on a variety of topics. Go here to learn more about training opportunities available to you, or you can call us at 1-800-552-9408.
Mike Schiller
Michael Schiller
Manager, Specialized Consulting, Tax Advantaged Accounts
With nearly 30 years of experience, Mike has worked closely with hundreds of financial organizations to help them create, implement, and maintain their tax-advantaged accounts program.

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