HSA Contribution Limits

Short answer

In 2026, the HSA contribution limit is $4,400 for self-only coverage and $8,750 for family coverage, as set by the IRS. If you are 55 or older, you can contribute an additional $1,000 per year, called a catch-up contribution. These limits apply to the total of your own contributions and any employer contributions combined.

FSA contributions are use-it-or-lose-it. HSA balances carry over automatically every year, with no year-end cutoff. If you contribute more than the limit, the IRS charges a 6% excise tax on the excess each year it stays in the account, unless you withdraw it in time.

2026 and 2025 HSA contribution limits

The IRS sets contribution limits each year, adjusted for inflation. The revenue procedure that sets the 2026 figures states the "annual limitation ... for an individual with self-only coverage ... is $4,400", and $8,750 for family coverage. The amounts shown are the maximum you can contribute in total, combining your own money and any employer contributions.

If you change health plans mid-year, your limit adjusts based on the number of months you are enrolled in an HSA-qualified plan. Employer contributions count toward your limit. The IRS puts it plainly: "you must reduce the amount you or any other person can contribute to your HSA by the amount of any contributions made by your employer that are excludable from your income". So if your employer contributes $1,000, you can contribute at most $3,400 more in 2026 under self-only coverage.

What counts toward your HSA contribution limit

The limit covers every dollar credited to your HSA in a calendar year, from any source. Both your contributions and your employer's contributions count together toward the single limit.

Contributions that count toward the limit

• Money you contribute yourself, from your paycheck or directly to the account.

• Employer contributions, whether payroll deductions or employer deposits.

• Catch-up contributions after age 55.

Contributions that do not count

• Reimbursements you claim for eligible medical expenses.

• Investment earnings and interest on your HSA balance.

• Rollovers from another HSA. These move the money, they don't add to it.

• Employer contributions to a former spouse's HSA after divorce.

Over-contribution: what happens and how to fix it

If your total contributions for the year exceed your limit, you have an excess contribution. Publication 969 is direct about the cost: "excess contributions aren't deductible ... generally, you must pay a 6% excise tax on excess contributions". That 6% applies each year the excess stays in the account, on top of losing the deduction for that portion.

How to correct an excess contribution

You can fix an excess contribution by withdrawing the overage and any earnings on it before your tax filing deadline. The IRS conditions are specific: you avoid the excise tax only if "you withdraw the excess contributions by the due date, including extensions, of your tax return for the year the contributions were made". Your HSA administrator or bank can calculate the exact amount and process the withdrawal, and you report the excess and its earnings separately on Form 8889.

If you do not correct it

An uncorrected excess contribution keeps costing you. The 6% excise tax applies every year the excess stays in the account, until you withdraw it or it's absorbed by a later year's higher limit. The tax stacks, so the longer you wait to correct it, the more you owe.

How much to elect: a worked example

Choosing how much to contribute depends on your expected medical spending and how long you plan to stay in the HSA-qualified plan. HSA money is an investment in your health costs now and in retirement, since you can withdraw it tax-free for eligible medical expenses at any age.

Example: electing $3,000 in self-only coverage

• Your limit for 2026 is $4,400 for self-only coverage.

• You elect to contribute $3,000 before taxes from your paycheck.

• Your employer contributes $500 at open enrollment.

• Your total contribution is $3,500, which is $900 under your limit.

• You can add $900 more between now and April 15 next year if your plan allows it.

If you spend less than you contribute, the balance rolls over automatically. FSA money is use-it-or-lose-it. The unused portion stays in your account and keeps growing tax-free.

Related rules: rollover, grace period, and deadlines

Three other rules affect how much you can contribute and spend: rollovers, the FSA grace period, and the deadline to contribute.

HSA rollovers and transfers

If you move your HSA to a different bank or investment firm, the transfer does not count as a new contribution and does not affect your limit. You can also roll over funds between your own HSAs once in a 12-month period without triggering a new limit.

Grace period and FSA carryover

HSAs don't have a grace period like FSAs do. Publication 969 states that "amounts that remain at the end of the year are generally carried over to the next year", and any unspent HSA balance keeps growing tax-free. FSA balances are the ones subject to use-it-or-lose-it deadlines.

Deadline to make contributions

You can make HSA contributions for a calendar year up until April 15 of the following year. For example, for the 2026 tax year, you can contribute up until April 15, 2027. This is the same deadline as filing your tax return. After that date, any contributions are considered for the next year and count toward next year's limit.

Getting it reimbursed with Burst

If what you're buying needs a letter of medical necessity, Burst writes it and files the claim. $35 once, about two minutes to request, reviewed by a licensed clinician, typically in your inbox within 24 hours. Burst files the reimbursement claim with your FSA, HSA or HRA administrator, and the administrator pays you out of your account by deposit or check. No letter, no charge. Claim denied, money back. The letter has to be dated on or before the purchase it covers, so request it before you buy.

Request my letter for $35

Frequently asked questions

What is the HSA maximum contribution limit for 2026?

The 2026 HSA contribution limit is $4,400 for self-only coverage and $8,750 for family coverage. If you are 55 or older, you can add $1,000 per year as a catch-up contribution.

What was the HSA contribution limit for 2024?

The 2024 HSA contribution limit was $4,150 for self-only coverage and $8,300 for family coverage, with the same $1,000 catch-up for people 55 and older.

What was the HSA contribution limit for 2023?

The 2023 HSA contribution limit was $3,850 for self-only coverage and $7,750 for family coverage, with a $1,000 catch-up for people 55 and older.

Do employer contributions count toward my HSA limit?

Yes. Your employer's contributions count toward your annual limit. If your employer contributes $500, you can contribute $3,900 more in 2026 under self-only coverage (before reaching the $4,400 limit).

What happens if I contribute too much to my HSA?

An excess contribution isn't deductible, and the IRS charges a 6% excise tax on it every year it stays in the account. You can fix it by withdrawing the excess plus earnings before your tax filing deadline and reporting it on Form 8889. If you don't correct it, the 6% excise tax continues each year until the excess is resolved.

Can I contribute to my HSA after the year ends?

Yes. You have until April 15 of the following year to make contributions for the prior tax year. For 2026, you can contribute until April 15, 2027.

Do I lose unused HSA money at the end of the year?

No. Unused HSA balances carry over automatically every year. Only FSA balances are use-it-or-lose-it.

How do I know what to contribute?

Choose an amount based on your expected medical expenses and your deductible. You can always spend it tax-free on eligible medical expenses, and any leftover balance grows for future years or retirement.

Can I change my contribution amount during the year?

That depends on your employer's plan. Most plans allow changes only during annual open enrollment or after a qualifying life event like a marriage or job change. Check your plan document or ask your HR department.

Keep reading: HDHP and HSA: How the Pairing Works, What's an HSA, How an HSA Card Works, HSA vs FSA: The Difference, and all guides on this topic.

Sources

• IRS Publication 969, Health Savings Accounts and Other Tax-Favored Health Plans (excess contribution excise tax, correction rules, carryover, and employer contributions counting toward the limit)

• Rev. Proc. 2025-19, 2026 inflation adjusted amounts for Health Savings Accounts (the 2026 HSA contribution limit figures, $4,400 self-only and $8,750 family)

• Instructions for Form 8889, Health Savings Accounts (HSAs) (reporting excess contributions and the tax treatment of amounts withdrawn by the return due date)