HSA Contribution Limits: The Current Numbers, Sourced Directly
The confirmed numbers for the current tax year, where they actually come from, and how employer contributions and over-contribution penalties fit in — without guessing at figures the IRS hasn't published yet.
Key takeaways
- 2026 limits: $4,400 self-only coverage, $8,750 family coverage, plus $1,000 catch-up if you're 55 or older.
- Employer contributions count toward your limit — they don't stack on top of it.
- Over-contributing triggers a 6% excise tax every year the excess stays in the account, not a one-time fee.
Current contribution limits
| Coverage type | 2026 limit |
|---|---|
| Self-only HDHP coverage | $4,400 |
| Family HDHP coverage | $8,750 |
| Catch-up contribution (age 55+) | +$1,000 |
These are the confirmed, published 2026 limits directly from IRS Revenue Procedure 2025-19 — not an estimate. They apply to the combined total of everything contributed to your HSA in the year: your own contributions, payroll deductions, and anything your employer adds, all counted together against the same number.
How employer contributions factor in
Employer HSA contributions are tax-free to you, but they aren't extra room on top of your limit — they count against it directly. If your limit is $4,400 and your employer contributes $1,000, you can personally contribute up to $3,400 more before hitting the cap. Employer contributions are typically reported on your W-2, and you'll reconcile the full total — yours plus theirs — on Form 8889 when you file.
What happens if you over-contribute
Exceeding your limit isn't a one-time penalty — the excess amount is subject to a 6% excise tax for every year it remains in the account uncorrected. The fix is to withdraw the excess contribution (and any earnings it generated) before your tax filing deadline for that year. This is the same category of penalty that applies to the Medicare-enrollment and spousal catch-up mistakes covered in our other guides — the IRS treats all excess HSA contributions the same way, regardless of how the account ended up over the limit.
A note on next year's limits
The IRS adjusts HSA limits annually for inflation, using a formula tied to Chained CPI under IRC §223(g), and typically publishes the following year's numbers around May of the prior year. Based on that pattern, next year's limits will likely rise modestly over 2026's — but no specific figure is official until the IRS actually publishes it. We update this page with the confirmed number the moment it's released, rather than publishing a guess in its place.
Source: IRS Revenue Procedure 2025-19; IRS Form 8889 instructions.