The 2026 contribution limits are $4,400 for self-only coverage and $8,750 for family coverage. An eligible person age 55 or older can make an additional $1,000 contribution. Employer and individual contributions share the limit; part-year eligibility may reduce it.
Medicare enrollment, other coverage and dependent status can affect eligibility. Some bronze and catastrophic plans became HSA-compatible in 2026. Qualified medical withdrawals can be federally tax-free; ordinary nonmedical withdrawals have different treatment. Confirm state conformity separately.
An example
Hypothetical: an eligible individual under 55 with self-only coverage for all of 2026 receives $1,000 from an employer. The remaining ordinary contribution room is $3,400, not another $4,400.
Reviewed October 7, 2026. IRS reference ↗ HSA eligibility ↗ 2026 coverage changes ↗
This is a general reference. Discuss how the rules apply to your business with your tax professional.