For 2028, our illustrative contribution limits are $4,650 self-only and $9,250 family. They apply one 3% step to confirmed 2027 amounts of $4,500 and $9,000, rounded to $50. The IRS 2028 limits remain pending.
HSA and general HDHP planning table
| Item | 2027 confirmed baseline | 2028 illustrative scenario |
|---|---|---|
| HSA self-only contribution | $4,500 | ~$4,650 |
| HSA family contribution | $9,000 | ~$9,250 |
| General HDHP self-only minimum deductible | $1,750 | ~$1,800 |
| General HDHP family minimum deductible | $3,500 | ~$3,600 |
| General HDHP self-only out-of-pocket ceiling | $8,700 | ~$8,950 |
| General HDHP family out-of-pocket ceiling | $17,400 | ~$17,900 |
The age-55 catch-up stays separate
The additional HSA contribution for an eligible person age 55 or older is a fixed $1,000 under current law. It is not indexed by our 3% assumption. If both spouses qualify for catch-up contributions, each spouse must place their own catch-up in their own HSA; a family account does not absorb both automatically.
For a person age 55 or older with eligible self-only coverage all year, the illustrative total is $5,650. For a family with one eligible catch-up contributor, it is $10,250. These totals still depend on eligibility for the relevant months and other contributions.
Worked example: account for employer deposits
Assume eligible self-only coverage all year, age under 55, and a $1,000 employer HSA contribution. Under the $4,650 scenario, remaining employee contribution room would be $3,650. Spread across 26 paychecks, that is approximately $140.38 per check, with a final adjustment for rounding.
Employer deposits count toward the same HSA contribution limit. Check contributions from every source, including another job, before setting payroll elections. For family coverage, spouses usually share the family contribution ceiling rather than each receiving the full family amount.
A deductible alone does not establish HSA eligibility
Coverage type, other health coverage, Medicare enrollment and dependent status can affect eligibility. The table describes general HDHP thresholds; special statutory treatment can apply to certain coverage. Ask the plan whether it is HSA-eligible rather than assuming that any high deductible qualifies.
Partial-year eligibility normally requires a monthly analysis. The last-month rule can permit a larger contribution but adds a testing-period condition. Medicare enrollment, including possible retroactive coverage, is another reason to confirm dates before funding the account. Final 2028 amounts and your actual eligibility govern contributions.
Method, assumptions and release timing
The 3% annual assumption is an illustrative planning shortcut, not an inflation forecast or a confidence interval. It compounds directly from the latest confirmed baseline, then rounds once. Official indexing uses statutory base amounts, prescribed index windows and rounding rules; final agency figures can differ. This topic uses confirmed 2027 figures, so the uplift is one year, not two. Each indexed amount rounds independently to $50. The fixed age-55 catch-up stays $1,000.
IRS 2028 HSA/HDHP figures are normally expected around May 2027; the exact release date is not announced.
Primary sources: Confirmed 2027 HSA and HDHP limits — Rev. Proc. 2026-24
Frequently asked questions
Why does this page use 2027 instead of 2026 as its baseline?
The IRS has already confirmed 2027 HSA and HDHP figures in Revenue Procedure 2026-24. The 2028 scenario therefore applies only one year of the 3% assumption.
Is the family scenario exactly twice self-only?
Not necessarily. The two contribution limits are adjusted and rounded independently in this illustration. Do not substitute twice the self-only value for the family row.
Do employer contributions count?
Yes. Employer and employee contributions generally share the same HSA limit. Catch-ups and partial-year eligibility require separate checks.
Can I use these estimates to file or set a contribution limit?
No. These tables illustrate planning assumptions. Use the final agency publication and the rules for the applicable year before filing, funding an account or changing payroll. A linked calculator may use a different year.
Explore a related calculator
HSA savings calculator. Check the calculator’s supported year and assumptions; it may use a different year from this planning reference.