HSA Limits 2027: Official $4,500 / $9,000 Contribution Limits and New HDHP Thresholds

Most tax limits for 2027 are still waiting on the IRS. Health savings account limits are the exception. The IRS sets them months earlier than the brackets, so employers can build them into open enrollment. The 2027 HSA limits are official. They come from IRS Revenue Procedure 2026-24, which also covers the deductible and out-of-pocket rules a health plan must meet for you to be eligible.

Official 2027 HSA limits at a glance

Limit	2026	2027 (official)	Change
HSA contribution, self-only coverage	$4,400	$4,500	+$100
HSA contribution, family coverage	$8,750	$9,000	+$250
Catch-up contribution, age 55+	$1,000	$1,000	Unchanged (set by law)
HDHP minimum deductible, self-only	$1,700	$1,750	+$50
HDHP minimum deductible, family	$3,400	$3,500	+$100
HDHP maximum out-of-pocket, self-only	$8,500	$8,700	+$200
HDHP maximum out-of-pocket, family	$17,000	$17,400	+$400
Excepted benefit HRA maximum	$2,200	$2,250	+$50
Direct primary care fee limit (monthly), self-only / family	$150 / $300	$150 / $300	Unchanged

The 2027 contribution limits apply to calendar year 2027. The deductible and out-of-pocket thresholds apply to the plan year of your HDHP. The out-of-pocket cap covers deductibles, copayments and coinsurance, but not premiums.

Total you can contribute in 2027, by situation

Situation for 2027	Maximum total contribution
Self-only HDHP, under 55	$4,500
Self-only HDHP, 55 or older	$5,500
Family HDHP, under 55	$9,000
Family HDHP, one spouse 55+	$10,000 (the $1,000 must go into the older spouse's own HSA)
Family HDHP, both spouses 55+	$11,000 (each spouse's $1,000 into their own HSA)

These totals include everything that goes into the account: your payroll deductions, deposits you make yourself, and any employer contribution or wellness incentive. If your employer puts in $1,000 for self-only coverage, your own room for 2027 is $3,500, or $4,500 if you are 55 or older.

Who can contribute to an HSA

You must meet all of the following for each month you contribute:

• You are covered by a high deductible health plan that meets the 2027 minimum deductible and out-of-pocket rules above.
• You have no other health coverage, except the types IRS Publication 969 permits.
• You are not enrolled in Medicare.
• No one else can claim you as a dependent.

The 2025 tax law widened eligibility from 2026 onward. Direct primary care arrangements within the monthly fee limits no longer disqualify you, and their fees can be paid from the HSA. Rev. Proc. 2026-24 sets the 2027 fee limits: they stay at $150 per month for self-only coverage and $300 for family coverage. The IRS also says that from January 1, 2026, bronze and catastrophic health plans are treated as HSA-compatible, whether or not they are bought through an insurance exchange.

Part-year coverage and the last-month rule

If you are HSA-eligible for only part of 2027, your limit is normally prorated by month. For example, a person with self-only coverage for 8 months may contribute 8/12 of $4,500, which is $3,000.

The last-month rule is an exception. If you are an eligible individual on the first day of the last month of your tax year (December 1 for most people), you are treated as eligible for the whole year and may contribute the full annual amount. In return, you must stay eligible during a testing period. If you fail to stay eligible, the extra amount is included in your income and a 10% additional tax applies, according to IRS Publication 969.

Why the HSA matters for your tax bill

Contributions you make yourself are deductible whether or not you itemize. Employer contributions, including amounts contributed through a cafeteria plan, are not included in your income. Distributions used for qualified medical expenses are not taxed, and the account itself is generally exempt from tax. No other common account combines all of these breaks.

Example: a family in the 22% federal bracket that contributes the full $9,000 for 2027 lowers its federal income tax by about $1,980, before any state tax savings. To see which bracket you are in, check the official tables in our 2027 tax brackets guide. The 2027 brackets themselves are still pending.

How the HSA compares with other accounts

Account	2027 limit	Status
HSA, family	$9,000	Official (Rev. Proc. 2026-24)
401(k) employee deferral	Not yet announced (2026: $24,500)	Pending, usually November
IRA	Not yet announced (2026: $7,500)	Pending, usually November
Health FSA salary reduction	Not yet announced (2026: $3,400)	Pending, autumn revenue procedure

Details on retirement accounts are in our guide to the 401(k) and IRA limits for 2027.

Excess contributions: how to fix them

If you put in more than the limit, you generally owe a 6% excise tax on the excess for each tax year it stays in the account. To avoid it, withdraw the excess and any income earned on it by the due date, including extensions, of your tax return for the year of the contribution. The earnings are included in income. Excess contributions can happen, for example, when both a new and an old employer contribute in the same year, or when Medicare enrollment is backdated.

Planning checklist for open enrollment

1. Check that the plan you pick for 2027 meets the $1,750 / $3,500 minimum deductible. Most plans labelled HSA-eligible will.
2. Subtract your employer's planned HSA contribution from $4,500 or $9,000 to find your own room.
3. If you turn 55 in 2027, add $1,000. The catch-up is allowed for the whole year in which you reach 55.
4. If you plan to enroll in Medicare in 2027, plan your last HSA contribution carefully. IRS Publication 969 warns that if Medicare enrollment is backdated, contributions made during the retroactive coverage period count as excess contributions. See the Social Security COLA 2027 guide for related benefit changes.
5. Remember you can still fund your 2026 HSA, up to $4,400 or $8,750, until April 15, 2027.

What you can pay for from an HSA

Qualified medical expenses are broadly those that could count as deductible medical care. Common examples:

• Deductibles, copayments and coinsurance for doctor visits, hospital stays and prescriptions
• Other expenses that would generally qualify for the medical and dental expense deduction (IRS Publication 502 lists them)
• Over-the-counter medicine, whether or not prescribed, and menstrual care products
• Qualifying direct primary care fees within the monthly limits

Premiums are generally not qualified. The exceptions are COBRA, health coverage while receiving unemployment benefits, Medicare premiums after 65 (but not Medigap) and qualified long-term care insurance, up to age-based limits. A non-qualified withdrawal is taxed as income and, before age 65, also faces a 20% additional tax.

HSAs after age 65

IRS Publication 969 says there is no additional tax on distributions made after you reach age 65, become disabled or die. From 65 you can use the money for non-medical purposes and pay only ordinary income tax on it, much like a traditional IRA. Withdrawals for qualified medical expenses stay tax-free, and from 65 these include Medicare premiums (but not Medigap). Expenses incurred before you established the HSA are not qualified medical expenses, so keep receipts for everything you pay from the account.

Bottom line

The 2027 HSA numbers are final. You can contribute $4,500 with self-only coverage or $9,000 with family coverage, plus $1,000 if you are 55 or older. An HDHP must have a deductible of at least $1,750 or $3,500, with out-of-pocket maximums of $8,700 and $17,400. These figures come straight from IRS Rev. Proc. 2026-24 and are not projections.