For tax year 2026, the base health savings account contribution limits are $4,400 for self-only coverage and $8,750 for family coverage. These are contribution ceilings for eligible individuals, rather than an allowance that everyone with a health insurance policy can use. IRS 2026 limits
An HSA holds money for qualified medical expenses. Understanding it requires separating the account's tax rules from the insurance policy's deductible, coverage, and costs. In 2026, expanded eligibility also makes some older summaries incomplete.
Confirm that the health coverage qualifies
HSA eligibility generally involves qualifying health coverage and other conditions. The IRS explains that Medicare enrollment, other health coverage, and whether a person can be claimed as a dependent can affect contribution eligibility. IRS HSA rules
For ordinary high-deductible health plans, the IRS publishes deductible and out-of-pocket thresholds. The figures below apply for calendar year 2026.
| Ordinary high-deductible plan requirement | Self-only coverage | Family coverage |
|---|---|---|
| Minimum annual deductible | $1,700 | $3,400 |
| Maximum annual out-of-pocket expenses, excluding premiums | $8,500 | $17,000 |
These figures come from the IRS's 2026 inflation-adjustment guidance. A deductible is an insurance-plan feature; it is separate from the amount that may be contributed to an HSA.
Account for the expanded eligibility rules
Beginning January 1, 2026, bronze and catastrophic plans available through an Exchange are treated as HSA-compatible even if they do not satisfy the ordinary high-deductible plan definition. The IRS says qualifying plans do not have to be purchased through an Exchange to receive this treatment. IRS eligibility expansion
This means the ordinary deductible table is not a complete test for every eligible plan. Check the actual coverage and the applicable rule instead of assuming that an older plan summary settles the question.
The same IRS guidance discusses expanded treatment for certain direct primary care arrangements and telehealth services. Those provisions have conditions. If they affect your coverage, use the detailed official guidance when reviewing eligibility.
