The IRS recently issued Revenue Procedure 2025-19, announcing the 2026 inflation-adjusted amounts that apply to health savings accounts (HSAs), excepted benefit health reimbursement arrangements (EBHRAs), and high-deductible health plans (HDHPs). Each of the newly announced figures is an increase in the applicable limits for 2026. These limits will differ depending on whether an individual is covered by a self-only or family coverage tier under an HDHP. The maximum permitted catch-up HSA contribution for eligible individuals who are 55 or older during 2026 is not inflation-adjusted and remains unchanged for 2026.
The higher HSA contribution limit and HDHP out-of-pocket maximum will take effect January 1, 2026. The higher HDHP deductible limits will increase for plan years that begin on or after January 1, 2026.
This information has been prepared for UBA by Fisher & Phillips LLP. It is general information and provided for educational purposes only. It is not intended to provide legal advice. You should not act on this information without consulting legal counsel or other knowledgeable advisors.
