Each year, the IRS updates contribution limits for health accounts to keep pace with inflation and 2027 is no exception. Here’s a simple breakdown of the 2027 updates and what they mean for Health Savings Account (HSA) and HRA participants and employers.
You can read IRS Rev. Proc. 2026-24 here.
2027 HSA Contribution Limits
For 2027, Health Savings Account (HSA) contribution limits are increasing slightly:
- Self-only coverage: $4,500 (up from $4,400 in 2026)
- Family coverage: $9,000 (up from $8,750 in 2026)
- Catch-up (age 55+): $1,000 (no change)
Updated HDHP Requirements for 2027
To contribute to an HSA, participants must be enrolled in a qualified high-deductible health plan (HDHP). The IRS also increased these thresholds for 2027:
- Minimum deductible
- $1,750 (self-only)
- $3,500 (family)
- Maximum out-of-pocket limits
- $8,700 (self-only)
- $17,400 (family)
2027 HSA Update Summary
| Contribution Limits | HDHP Minimum Deductible | Max Out of Pocket Limits | |
| 2027 | Self-Only Coverage: $4,500 Family Coverage: $9,000 | Self-Only Coverage: $1,750 Family Coverage: $3,500 | Self-Only Coverage: $8,700 Family Coverage: $17,400 |
| 2026 | Self-Only Coverage: $4,400 Family Coverage: $8,750 | Self-Only Coverage: $1,700 Family Coverage: $3,300 | Self-Only Coverage: $8,500 Family Coverage: $17,000 |
2027 HRA Limits (Excepted Benefit HRAs)
The IRS also updated limits for certain Excepted Benefit Health Reimbursement Arrangements:
- Excepted Benefit HRA (EBHRA) limit:
- $2,250 for plan years beginning in 2027 (up from $2,200)
This type of HRA is typically used to supplement group coverage.
A Note on Other HRA Types
Revenue Procedure 2026-24 specifically updates excepted benefit HRAs, but does not define new limits for all HRA types within this document.
For example:
- QSEHRA limits are released separately each year
- ICHRA contributions remain employer-defined (no statutory maximum)
Key Takeaways
- HSA contribution limits increase to $4,500 (individual) and $9,000 (family)
- Catch-up contributions remain at $1,000
- HDHP eligibility thresholds rise, requiring plan design review
- Excepted benefit HRA limits increase to $2,250
- Even modest increases create meaningful long-term savings opportunities
Beneliance serves Arkansas employers and employees with full-service benefits administration, including HSAs and HRAs. For more information, contact us today.
