HSA Contribution Limit Calculator 2026
Calculate Health Savings Account (HSA) contribution limit for 2026 — $4,300 individual / $8,550 family HDHP, plus $1,000 catch-up at age 55+. Pro-rate for partial-year HDHP coverage with last-month rule exception.
2026 HSA Contribution Limits
Individual HDHP coverage: $4,300 (up from $4,150 in 2025). Family HDHP coverage: $8,550 (up from $8,300). Catch-up contribution age 55+: $1,000 additional. Limits apply per calendar year. Married couples with separate self-only HDHP: each can contribute $4,300. Married couple with family HDHP: combined $8,550 split however they choose between accounts (typically split equally for joint estate planning).
HDHP Minimum Deductibles 2026
To qualify for HSA, must be enrolled in High-Deductible Health Plan: minimum deductible $1,650 self / $3,300 family. Maximum out-of-pocket: $8,300 self / $16,600 family. Verify your plan meets BOTH minimum deductible AND maximum out-of-pocket requirements. Some HMOs labeled 'high deductible' don't actually qualify for HSA — check plan summary or call insurer.
Last-Month Rule for Mid-Year Enrollment
If HDHP-eligible on December 1 of year, can contribute FULL annual amount even if enrolled mid-year. Catch: must remain HDHP-eligible all of following year (testing period). Drop HDHP next year = pay back excess contribution + 10% penalty + ordinary income tax. Safer to pro-rate: $8,550 family × (months HDHP / 12). 6 months HDHP = $4,275 contribution limit.
Excess Contribution Penalties
Over-contributing triggers 6% excise tax per year until withdrawn. Withdraw excess + any earnings by April 15 (or extended deadline) of following year to avoid penalty. Common scenarios: changing jobs mid-year (new HDHP at new employer), losing HDHP coverage, age 65 (Medicare eligibility ends HSA contribution eligibility). Track all sources — employer contribution + employee + spouse counts against single limit.
Sources: IRS Rev. Proc. 2025-19 (2026 HSA inflation adjustments), IRC §223. Last updated: May 2026.