For calendar year 2027, the IRS HSA contribution limit is $4,500 for self-only HDHP coverage and $9,000 for family HDHP coverage. Eligible individuals age 55 or older may still add the statutory $1,000 catch-up. These figures come from IRS Revenue Procedure 2026-24.
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2027 HSA contribution limits
| Coverage | 2027 annual HSA limit |
|---|---|
| Self-only HDHP coverage | $4,500 |
| Family HDHP coverage | $9,000 |
| Catch-up (age 55+) | $1,000 (unchanged statutory amount) |
Family coverage here means HDHP coverage that is not self-only (for example self plus spouse or self plus children), matching the section 223 family limitation language used by the IRS.
2027 HDHP deductible and out-of-pocket limits
To pair with an HSA, a high deductible health plan for 2027 must meet these IRS thresholds from the same revenue procedure:
| HDHP rule | Self-only | Family |
|---|---|---|
| Minimum annual deductible | $1,750 | $3,500 |
| Maximum annual out-of-pocket (not premiums) | $8,700 | $17,400 |
2026 versus 2027 comparison
| Item | 2026 | 2027 |
|---|---|---|
| HSA self-only | $4,400 | $4,500 |
| HSA family | $8,750 | $9,000 |
| Catch-up 55+ | $1,000 | $1,000 |
| HDHP min deductible (self / family) | $1,700 / $3,400 | $1,750 / $3,500 |
| HDHP max OOP (self / family) | $8,500 / $17,000 | $8,700 / $17,400 |
2026 contribution amounts above are the prior-year IRS inflation-adjusted limits commonly published alongside the 2027 release for comparison. Always confirm your plan year documents if your HDHP renews mid-year.
Age 55 catch-up rules
The $1,000 catch-up is fixed in statute and is not inflation-indexed. Each spouse age 55 or older who is an eligible individual generally needs their own HSA to make a catch-up. Catch-up cannot be doubled into a single spouse account.
Direct primary care fee caps for 2027
Under section 223(c)(1)(E) as described in Rev. Proc. 2026-24, a direct primary care service arrangement is not treated as a disqualifying health plan for HSA eligibility if aggregate monthly fees do not exceed $150 for an individual arrangement, or $300 when the arrangement covers more than one individual, for months in calendar year 2027.
How to use these limits
- Confirm you are an eligible individual covered by a qualifying HDHP for the months you contribute.
- Choose the self-only or family limit that matches your HDHP coverage category.
- Add employer contributions when checking the annual ceiling; employer amounts count toward the same limit.
- If you are 55 or older by year end and eligible, add up to $1,000 catch-up.
- Use the HSA contribution calculator for partial-year eligibility math.
If you switch from family to self-only mid-year, or lose HDHP eligibility for some months, the annual maximum is prorated under section 223 rules. The last-month rule and testing period can allow a full-year contribution in limited cases, but excess contributions can incur excise tax if not corrected. Read Form 8889 instructions before relying on a full annual limit after a short eligibility window.
Excepted benefit HRA amounts newly available for plan years beginning in 2027 are capped at $2,250 under the same revenue procedure. That HRA limit is separate from the HSA contribution ceiling.
Official sources
- IRS Revenue Procedure 2026-24 (2027 HSA and HDHP inflation-adjusted amounts), also summarized in Internal Revenue Bulletin 2026-25.
- IRC section 223 for HSA eligibility and contribution rules.
This page is educational tax information, not personal tax advice. Plan documents and Form 8889 instructions control filing.
HSA contribution limits 2027 in practice
Searchers looking up hsa contribution limits 2027 usually need three numbers in one place: the self-only ceiling, the family ceiling, and whether the age-55 catch-up changed. For 2027 those answers are $4,500, $9,000, and no change to the $1,000 catch-up, per IRS Revenue Procedure 2026-24.
Employer contributions count toward the same annual HSA contribution limits 2027 ceiling. If payroll deposits $1,000 and you personally contribute, the combined total still cannot exceed the applicable self-only or family limit plus any allowed catch-up. Custodians may reject excess deposits, and Form 8889 is where excesses are reported and corrected.
Partial-year eligibility is the most common planning mistake. Changing jobs, losing HDHP coverage mid-year, or switching between self-only and family HDHP coverage can change how much of the HSA contribution limits 2027 you may use. The statute has monthly eligibility tests and a limited last-month rule with a testing period. Those rules are technical; use the HSA contribution calculator for arithmetic, then confirm with Form 8889 instructions before year-end funding.
HDHP minimum deductibles and maximum out-of-pocket amounts also moved for 2027. A plan that was HSA-eligible in 2026 can fail the 2027 deductible or OOP tests if it is not updated. Always match the plan Summary of Benefits to the 2027 HDHP rows in the table above before treating a January contribution as eligible.
Keep documentation: HDHP elections, contribution receipts, and any Form 5498-SA or custodian year-end statements. Those records support the HSA contribution limits 2027 figures you claim if IRS questions eligibility months later.
How contribution room interacts with payroll
Many employees fund HSAs through payroll so contributions avoid FICA as well as income tax when the plan is set up that way. If you contribute outside payroll, you may still claim the income-tax deduction on your return, but FICA treatment can differ. Track year-to-date contributions across every account that counts toward the IRS limit, including amounts your employer deposits. Catch-up contributions for ages 55 and older are personal; spouses each need their own HSA to use catch-up room.
Before year-end, reconcile payroll year-to-date figures with your HSA custodian statement. Over-contribution corrections are easier when you catch them early, and under-funding is common when job changes reset payroll elections mid-year.
Frequently asked questions
What is the 2027 HSA limit for self-only coverage?
$4,500 for the calendar year, before any age-55 catch-up.
What is the 2027 HSA family limit?
$9,000 for family HDHP coverage under section 223(b)(2)(B).
Did the catch-up amount rise for 2027?
No. The catch-up remains $1,000 for eligible individuals age 55 or older.
Where did these numbers come from?
IRS Revenue Procedure 2026-24, published for calendar year 2027 HSA and HDHP amounts.