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.
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HDHP Minimum Deductible
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HDHP Maximum OOP
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HSA Contribution Limit
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2026
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Single - $1,700
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Single - $8,500
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Single - $4,400
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Family - $3,400
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Family - $17,000
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Family - $8,750
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2027
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Single - $1,750
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Single - $8,700
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Single - $4,500
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Family - $3,500
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Family - $17,400
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Family - $9,000
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2027 EBHRA Contribution Limits
For plan years beginning in 2027, the maximum amount that may be newly made available for an EBHRA in the plan year is $2,250.
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Content published by Q4intelligence
Photo by Natalia Bratslavsky
