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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