The IRS announced the 2026 inflation-adjusted amounts that apply to health savings accounts (HSAs), excepted benefit health reimbursement arrangements (EBHRAs), and high-deductible health plans (HDHPs).
The maximum permitted catch-up HSA contribution for eligible individuals who are 55 or older during 2026 is not inflation adjusted and remains unchanged for 2026.
The higher HSA contribution limit and HDHP out-of-pocket maximum will take effect January 1, 2026. The higher HDHP deductible limits will increase for plan years that begin on or after January 1, 2026.
