2027 HSA Contribution Limits (Projected)
| Coverage Type | 2027 Projected | 2027 With Catch-Up (55+) | 2026 Confirmed |
|---|---|---|---|
| Self-Only | ~$4,400 | ~$5,400 | $4,300 |
| Family | ~$8,800 | ~$9,800 | $8,550 |
The $1,000 catch-up contribution for age 55+ is set by statute and has not been indexed for inflation since 2004. It remains at $1,000 for 2027.
2027 HDHP Requirements (Projected)
| Requirement | Self-Only (2027 Proj.) | Family (2027 Proj.) | 2026 Confirmed |
|---|---|---|---|
| Minimum Annual Deductible | ~$1,700 | ~$3,400 | $1,650 / $3,300 |
| Maximum Out-of-Pocket | ~$8,550 | ~$17,100 | $8,300 / $16,600 |
Compare HSA vs FSA and plan your health savings
Open Budget Planner →See Confirmed 2026 Limits: For official IRS-published figures, see our 2026 HSA Contribution Limits page.
How HSA Eligibility Works in 2027
HDHP definition gates HSA contributions: An HSA can only receive contributions in months you're covered by a qualifying High Deductible Health Plan. The IRS requires the HDHP to have a minimum annual deductible (projected ~$1,700 self-only / ~$3,400 family for 2027) AND an out-of-pocket maximum at or below the published ceiling (projected ~$8,550 / ~$17,100). A plan that meets the deductible but exceeds the out-of-pocket cap disqualifies HSA eligibility for that month, even if the rest of the year qualified.
Age 55 catch-up and married-couple splits: The $1,000 catch-up contribution applies to each spouse age 55+ separately, but only when the catch-up amount is contributed to that spouse's own HSA. Two married 55+ partners on a family HDHP can each open an HSA and each contribute $1,000 catch-up, for $2,000 combined; if only one HSA exists, only one $1,000 catch-up is allowed even though both spouses are eligible. The base family contribution itself can be split between the two HSAs in any ratio.
Last-month rule and the 13-month testing period: Workers who become HSA-eligible mid-year can elect the "last-month rule" to contribute the full annual limit if they have HDHP coverage on December 1. The catch: they must remain HSA-eligible through the entire following calendar year (the testing period). Breaking eligibility during the testing period — by switching to non-HDHP coverage or losing coverage — triggers ordinary-income tax plus a 10% penalty on the disallowed portion.