IRS Inflation Adjustments for 2027 HDHPs and HSAs

July 15, 2026

Applies to All Groups, Individual & Family Markets*

The IRS announced the adjusted amounts for 2027 High-Deductible Health Plans and Health Savings Accounts. The following adjustments apply for calendar year 2027.

Contributions to an HSA

• For calendar year 2027, the annual limit on contributions to an HSA for an individual with self-only coverage under an HDHP is $4,500.
• The annual limit on contributions to an HSA for an individual with family coverage under an HDHP is $9,000.
• The HSA catch-up contribution limit (for individuals 55 and older) is $1,000 for 2027 (no change from 2026).

High Deductible Health Plans

For 2027, an HDHP is defined under Section 223(c)(2)(A) of the Internal Revenue Code as a health plan with an annual deductible of at least $1,750 for self-only coverage or $3,500 for family coverage. The annual out-of-pocket expenses cannot exceed $8,700 for self-only coverage or $17,400 for family coverage.

Embedded Deductibles and HDHP Plans

HDHPs with an embedded (or per person) deductible for family coverage have individual deductibles for each covered person, which must be met before benefits are paid for that person. To remain HSA-qualified, the individual deductible in plans with an embedded deductible cannot be less than the statutory minimum annual deductible for family coverage ($3,500 in 2027).

As a result, HDHPs with an embedded deductible plan design cannot have an individual deductible that is less than the family minimum ($3,500) unless there are separate benefit agreements for employee-only and family HDHP coverage.

IRS 2027/2026 HDHP/HSA Limits: For additional reference, see the IRS bulletin.

	2027	2026
Minimum Individual Deductible	$1,750	$1,700
Minimum Family Deductible	$3,500	$3,400
Maximum Individual OOP	$8,700	$8,500
Maximum Family OOP	$17,400	$17,000
Maximum Individual Contribution	$4,500	$4,400
Maximum Family Contribution	$9,000	$8,750
Minimum Embedded Deductible	$3,500	$3,400

ACA Maximum Out-of-Pocket Limits (2027 vs. 2026)

Please note that the HDHP limits on out-of-pocket expenses and the maximum out-of-pocket limits under the Affordable Care Act are NOT the same.

• IRS HDHP limits apply to HSA-qualified high-deductible health plans.
• ACA maximum out-of-pocket limits apply to all non-grandfathered health plans, including HSA-qualified high-deductible health plans.

Plans must satisfy both sets of rules, as applicable.

The ACA maximum out-of-pocket limits for 2027/2026 are:

	2027	2026
Maximum Individual OOP	$12,000	$10,600
Maximum Family OOP	$24,000	$21,200

Note: 2026 ACA limits reflect revised amounts issued by CMS in June 2025.

Extended Renewals & Calendar Year Updates

HDHP plans that have renewals for periods exceeding 12 months must comply with the annual IRS limit changes. For those plans with extended renewals, we will adjust the plan limits to align with IRS changes at the 12-month mark to stay compliant with IRS rules. Applicable account rates and member premium changes will also update after 12 months.

*This article, or a similar version, is being shared with employer groups in the Employer News newsletter or news alert.