Starting in 2007, the Tax Relief and Health Care Act of 2006 (TRHCA) requires that the IRS release
the upcoming year’s new HSA and Excepted Benefit Health Reimbursement Arrangement
(EBHRA) limits prior to June 1st. Thus, the 2027 limits are as follows:
| HSA and HDHP limits | 2027 | 2026 | 2025 |
|---|---|---|---|
| Self-only coverage | |||
| Maximum tax-deductible/tax-free HSA contribution | $4,500 | $4,400 | $4,300 |
| HDHP minimum annual deductible | 1,750 | 1,700 | 1,650 |
| HDHP in-network out-of-pocket maximum | 8,700 | 8,500 | 8,300 |
| DPCSA fixed monthly fee | 150 | 150 | N/A |
| Family coverage | |||
| Maximum tax-deductible/tax-free HSA contribution | 9,000 | 8,750 | 8,550 |
| HDHP minimum annual deductible | 3,500 | 3,400 | 3,300 |
| HDHP in-network out-of-pocket maximum | 17,400 | 17,000 | 16,600 |
| DPCSA fixed monthly fee | 300 | 300 | N/A |
| HSA catch-up contribution limit at age 55 or older | 1,000 | 1,000 | 1,000 |
| Excepted-benefit HRA limit | |||
| Maximum employer contribution | 2,250 | 2,200 | 2,150 |
Affordable Care Act (ACA) out-of-pocket maximums are higher. In January 2026, the Centers for Medicare & Medicaid Services (CMS) announced the 2027 out-of-pocket maximums for nongrandfathered group health plans under the ACA — $12,000 for self-only and $24,000 for other coverages, up from the 2026 amounts of $10,600 and $21,200 respectively.