For 2027, the HSA contribution limit is $4,500 for self-only coverage and $9,000 for family coverage, up from $4,400 and $8,750 in 2026. To pair with an HSA in 2027, a high deductible health plan (HDHP) must have an annual deductible of at least $1,750 (self-only) or $3,500 (family), and out-of-pocket maximums no higher than $8,700 (self-only) or $17,400 (family). The IRS set these amounts in Revenue Procedure 2026-24, published in Internal Revenue Bulletin 2026-25. Firms running 2027 projections or open-enrollment guidance can update their models now rather than waiting for year-end.

## What are the 2027 HSA contribution limits?

The 2027 HSA contribution limit is $4,500 for self-only coverage and $9,000 for family coverage. Both figures are $100 and $250 higher, respectively, than the 2026 amounts.

| HSA contribution limit | 2026 | 2027 |

|---|---|---|

| Self-only coverage | $4,400 | $4,500 |

| Family coverage | $8,750 | $9,000 |

The age-55-and-older catch-up contribution stays at $1,000. That amount is fixed by statute and is not inflation-adjusted, so it does not change for 2027.

## What are the 2027 HDHP deductible and out-of-pocket limits?

For 2027, a plan qualifies as a high deductible health plan if its annual deductible is at least $1,750 for self-only coverage or $3,500 for family coverage, and its out-of-pocket maximum does not exceed $8,700 for self-only coverage or $17,400 for family coverage. A client cannot contribute to an HSA unless their plan meets both tests.

| HDHP requirement (2027) | Self-only | Family |

|---|---|---|

| Minimum annual deductible | $1,750 | $3,500 |

| Maximum annual out-of-pocket | $8,700 | $17,400 |

For comparison, the 2026 minimum deductibles were $1,700 and $3,400, and the 2026 out-of-pocket maximums were $8,500 and $17,000.

## What changed for direct primary care under the One Big Beautiful Bill?

Starting in 2026, a direct primary care service arrangement (DPCSA) no longer disqualifies someone from contributing to an HSA, as long as the aggregate monthly fees stay at or below $150 for one person or $300 for an arrangement covering more than one person. Revenue Procedure 2026-24 confirms those same $150 and $300 caps apply for 2027. This came from section 71308 of the One, Big, Beautiful Bill Act, which added section 223(c)(1)(E) to the Code. Before this change, a monthly-fee primary care membership often counted as separate coverage that blocked HSA eligibility.

## What is the 2027 excepted-benefit HRA limit?

For plan years beginning in 2027, the maximum amount an employer may newly make available for an excepted benefit health reimbursement arrangement (HRA) is $2,250, up from $2,200 for 2026.

## What should a firm do with these numbers?

Update the 2027 figures wherever HSA and HDHP amounts are hard-coded: planning spreadsheets, client open-enrollment memos, payroll and benefits-election worksheets, and any advisory deliverable that quotes contribution limits. The practical workflow point is that these numbers feed two seasons at once. They drive late-2026 open-enrollment advice (which plan to elect for 2027) and the 2027 contribution planning that follows. Catching the update now means the firm is not correcting stale $4,400 and $8,750 figures across a dozen client files in the fall.

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*Sources: IRS Revenue Procedure 2026-24, "2027 inflation adjusted amounts for Health Savings Accounts" (irs.gov/pub/irs-drop/rp-26-24.pdf), published in Internal Revenue Bulletin 2026-25; IRS Revenue Procedure 2025-19, "2026 inflation adjusted amounts for Health Savings Accounts" (irs.gov/pub/irs-drop/rp-25-19.pdf) for the 2026 comparison figures; IRC section 223(b)(3) for the fixed $1,000 catch-up. Confirmed current via direct IRS.gov fetch, 2026-06-23.*