HSA, self-only
$4,500
$4,400 in 2026
HSA, family
$9,000
$8,750 in 2026
Catch-up at 55+
$1,000
unchanged, not indexed
Health FSA
Pending
$3,400 in 2026
HSA and HDHP figures: IRS Rev. Proc. 2026-24 (2027) and 2025-19 (2026). Health FSA 2026: Rev. Proc. 2025-32.
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Federal, state and FICA on your actual pay frequency.
2027 HSA, HDHP and FSA limits against 2026
| Limit | 2026 | 2027 |
|---|---|---|
| HSA, self-only coverage | $4,400 | $4,500 |
| HSA, family coverage | $8,750 | $9,000 |
| HSA catch-up, age 55+ | $1,000 | $1,000 |
| HDHP minimum deductible, self-only | $1,700 | $1,750 |
| HDHP minimum deductible, family | $3,400 | $3,500 |
| HDHP out-of-pocket maximum, self-only | $8,500 | $8,700 |
| HDHP out-of-pocket maximum, family | $17,000 | $17,400 |
| Health FSA | $3,400 | Not yet announced |
| Health FSA carryover | $680 | Not yet announced |
| Dependent care FSA (per household) | $7,500 | $7,500 |
Sources: Rev. Proc. 2026-24, Rev. Proc. 2025-19, Rev. Proc. 2025-32. Dependent care FSA: One Big Beautiful Bill Act.
Who can contribute to an HSA in 2027
You need a high-deductible health plan: in 2027 a deductible of at least $1,750 for self-only cover or $3,500 for a family, and out-of-pocket costs capped at $8,700 or $17,400. Your plan documents or HR portal will say “HSA-eligible” if it qualifies. You also can't have other general health coverage, be enrolled in Medicare, or be claimed as someone's dependent (IRS Publication 969).
Two changes from 2026 widen who qualifies. Bronze and catastrophic plans bought on a marketplace now count as HSA-eligible. And a direct primary care arrangement no longer blocks contributions if its fees stay within $150 a month ($300 for more than one person) in 2027.
The limit covers every dollar going in, yours and your employer's. Married couples with family coverage share one $9,000 limit, split as they choose, but each spouse aged 55 or over adds their $1,000 catch-up only to their own HSA.
What maxing out your HSA saves in tax in 2027
Contributions through payroll skip federal income tax and the 7.65% Social Security and Medicare tax. Deposits you make yourself get the income tax deduction but not the FICA saving. PayMetric Labs' own modeled estimate, using the projected 2027 brackets and the standard deduction; most states add a saving on top (California and New Jersey tax HSA contributions).
| Wages, status, coverage | Contribution | Income tax saved | FICA saved | Total |
|---|---|---|---|---|
| $60,000, single, self-only | $4,500 | $540 | $344 | $884 |
| $100,000, single, self-only | $4,500 | $990 | $344 | $1,334 |
| $120,000, married, family | $9,000 | $1,080 | $689 | $1,769 |
| $180,000, married, family | $9,000 | $1,980 | $689 | $2,669 |
To max out through payroll, divide by your paychecks: $173.08 every two weeks for self-only coverage or $346.15 for family, less anything your employer puts in. The 2027 tax brackets show which rate your contribution comes off.
HSA or FSA at open enrollment
| HSA | Health FSA | |
|---|---|---|
| Needs a high-deductible plan | Yes | No |
| Unused money | Yours to keep, year after year, and it can be invested | Lost at year-end, apart from a carryover (up to $680 in 2026) or a 2½-month grace period if your plan has one |
| If you leave your job | The account goes with you | Usually ends with the job |
| Change your contribution | Any time | Only at enrollment or after a life event |
| Full year available on day one | No, only what has gone in | Yes, your whole election |
An FSA suits predictable costs you know you'll have, such as a planned procedure or glasses, because the whole election is available in January. An HSA suits people who can cover the deductible and want to build a long-term, tax-free pot. The 2027 401(k) limits come out at the same time of year, so it's worth setting both together.
Open enrollment checklist for 2027
- Check your 2027 plan is HSA-eligible before you set an HSA contribution.
- Take your employer's HSA contribution off the limit before choosing your own amount.
- If your spouse has a general-purpose FSA, it can make you ineligible for an HSA. Use a limited-purpose FSA instead.
- Turning 55 in 2027? Add the $1,000 catch-up from January.
- Starting Medicare in 2027? Stop HSA contributions from the month your coverage begins.
- Set an FSA election you are sure to spend, and check whether your plan has a carryover or grace period.
HSA and FSA limits 2027: questions
What is the HSA limit for 2027?
$4,500 with self-only coverage and $9,000 with family coverage, set by the IRS in Rev. Proc. 2026-24. That is up from $4,400 and $8,750 in 2026. If you are 55 or older you can add $1,000.
Do employer HSA contributions count toward the limit?
Yes. The $4,500 or $9,000 covers everything going in: your payroll contributions, anything you deposit yourself and your employer's contribution. If your employer puts in $1,000 toward self-only coverage, you can add $3,500.
What is the FSA limit for 2027?
Not announced yet. It is $3,400 for 2026, with a $680 carryover. The 2027 figure comes in the IRS inflation revenue procedure, usually late October or November, and moves in $50 steps. Open enrollment often starts before then, so plans may let you elect up to the new limit once it's out.
Can I have an HSA and an FSA at the same time?
Not a general-purpose health FSA, because it counts as other health coverage and stops you contributing to an HSA. A limited-purpose FSA, for dental and vision only, works alongside an HSA. A dependent care FSA is unaffected either way.
Why can't I contribute to my HSA even though I have a high-deductible plan?
Check four things. Your deductible must be at least $1,750 (self-only) or $3,500 (family) in 2027. You can't have other non-HDHP coverage, such as a spouse's general-purpose FSA or plan. You can't be enrolled in Medicare. And you can't be claimed as someone else's dependent. Since 2026, bronze and catastrophic marketplace plans and some direct primary care arrangements no longer disqualify you.
What if I only have HSA-eligible coverage for part of 2027?
Your limit is normally prorated by the months you were eligible on the first day of the month. The exception is the last-month rule: if you are eligible on December 1, you can contribute the full year's amount, but you must then stay eligible for all of the following year or the extra becomes taxable with a 10% additional tax.
Is the dependent care FSA limit going up in 2027?
No. It rose to $7,500 per household in 2026 ($3,750 if married filing separately) under the One Big Beautiful Bill Act. It is a fixed amount, not indexed, so it stays at $7,500 for 2027. Employers don't have to offer the higher limit.
Is it worth maxing out an HSA?
If you can afford it and are eligible, an HSA is the only account that is tax-free going in, while invested and coming out for medical costs. Through payroll it also skips Social Security and Medicare tax. A single person on $100,000 saves about $1,334 in 2027 by putting in $4,500 (PayMetric Labs' own modeled estimate, federal and FICA only).
Methodology and limits
2027 HSA, HDHP and direct primary care figures come from IRS Rev. Proc. 2026-24; 2026 figures from Rev. Proc. 2025-19; the 2026 health FSA limit and carryover from Rev. Proc. 2025-32. The 2027 health FSA limit will be added when the IRS publishes it. Eligibility rules follow IRS Publication 969. Checked October 13, 2026.
Tax savings are regular federal income tax on wages after the standard deduction, using projected 2027 brackets, plus 7.65% employee FICA for payroll contributions on wages below the Social Security wage base. They leave out credits and state tax. This is general information, not tax or medical-plan advice.