2026 Contribution Limits for FSA, HSA, DCAP, Transit, and More

FSA contribution limits, HSA contribution limits

The 2026 annual contribution limits have been set for healthcare and dependent care flexible spending accounts (FSAs), health savings accounts (HSAs), adoption assistance, qualified transportation fringe benefit accounts (commuter/transit), qualified small employer health reimbursement arrangements (QSEHRAs), and excepted benefit health reimbursement arrangements (EBHRAs).

Limits for the various types of benefit accounts were authorized by IRS Rev. Proc. 2025-19, IRS Rev. Proc. 2025-32, and H.R.1-119th Congress (One Big Beautiful Bill Act).

2026 Healthcare FSAs

The annual contribution limit for healthcare FSAs is now $3,400, a $100 increase from 2025. Plans with the Carryover option have a $680 limit, which is a $40 increase.

2026 Dependent Care FSAs

The annual contribution limit for dependent care FSAs (also called DCAPs) is now $7,500, a $2,500 increase from 2025.

2026 HSAs

The annual contribution limit for HSAs in 2026 is $4,400 for self-only coverage and $8,750 for family coverage, an increase of $100 and $200, respectively, over 2025. The catch-up contribution limit for those aged 55 and over remains unchanged at $1,000 annually.

To be HSA-qualified in 2026, a health plan’s minimum deductible for self-only coverage must be $1,700 (up $50 from 2025) and $3,400 for family coverage (up $100).

2026 Adoption Assistance Limits

The maximum adoption assistance limit is $17,670 for 2026, a $390 increase from 2025. For tax year 2026, the amount of credit that may be refundable is $5,120.

2026 Transit/Commuter Limits

The monthly limits for qualified transit expenses and qualified parking expenses are now $340 for each type, a $15 increase from 2025.

2026 QSEHRAs

In 2026, employers can provide employees with up to $6,250 for self-only coverage and $13,100 for family coverage under a QSEHRA plan, a $100 and $250 increase, respectively, from 2025.

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