Calfee Halter & Griswold LLP
06/04/2026 | Press release | Distributed by Public on 06/04/2026 07:09
2027 HSA, HDHP, and DPCSA Limits Released
The IRS issued its inflation-adjusted amounts for Health Savings Accounts (HSAs), High-Deductible Health Plans (HDHPs), and Direct Primary Care Service Arrangements (DPCSAs) in Rev. Proc. 2026-24 on May 29, 2026.
The chart below shows the limitations effective January 1, 2027, as compared to those for 2026:
| HSA, HDHP, and DPCSA Limitations | Internal Revenue Code Section | 2027 Individual Coverage | 2027 Family Coverage | 2026 Individual Coverage | 2026 Family Coverage |
| HSA Contribution Limit | 223(b)(2)(A) | $4,500 | $9,000 | $4,400 | $8,750 |
| HDHP Deductible Minimum | 223(c)(2)(A) | $1,750 | $3,500 | $1,700 | $3,400 |
| HDHP Out-of-Pocket Maximum | 223(c)(2)(A) | $8,700 | $17,400 | $8,500 | $17,000 |
| DPCSA Aggregate Monthly Limit | 223(c)(1)(A)(ii) | $150 | $300 | $150 | $300 |
Remember that the "One Big Beautiful Bill Act" created a new provision under the Code providing that a DPCSA won't be treated as a health plan disqualifying an individual from making HSA contributions if certain requirements are satisfied. Among these requirements is that the aggregate monthly fees not exceed the amounts above. Note that, for the Family Coverage columns above, the amounts include aggregate monthly fees for a DPCSA that covers more than one individual.
Sponsors of HDHPs should consider plan design for 2027 in response to these changes. Plans will need to update participant communications, including open enrollment materials, to reflect the 2027 limits.
If you have any questions about the 2027 limits or any other matter related to your health and welfare benefit plans, please contact any member of our Employee Benefits and Executive Compensation practice group.
Calfee, Halter & Griswold LLP is a full-service corporate law firm with 160 attorneys and professionals and offices in Cleveland, Columbus, Cincinnati, and Indianapolis. As a founding member of Lex Mundi, Calfee also offers international representation through a network of independent law firms with 22,000 attorneys in more than 125 countries.
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Calfee Halter & Griswold LLP published this content on June 04, 2026, and is solely responsible for the information contained herein. Distributed via Public Technologies (PUBT), unedited and unaltered, on June 04, 2026 at 13:09 UTC. If you believe the information included in the content is inaccurate or outdated and requires editing or removal, please contact us at [email protected]