2027 HDHP/HSA & Excepted Benefit HRA Thresholds

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:

• Minimum Deductible – Self-only (single) = $1,750; other than self-only (family) = $3,500
• OOP Maximum – Self-only (single) = $8,700; other than self-only (family) = $17,400

2027 HSA Annual Contribution Limits*:

• Self-only (single) HDHP coverage = $4,500
• Other than self-only (family) HDHP coverage = $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.

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

2027 Excepted Benefit HRA (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.

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