Health benefit accounts, such as Health Savings Accounts (HSAs), Flexible Spending Accounts (FSAs), commuter benefits, and more provide individuals and families with an effective way to manage healthcare costs while taking advantage of tax benefits. These accounts allow for pre-tax contributions, which can significantly reduce taxable income, and enable funds to be used for qualified medical expenses.
Looking ahead to 2026, health benefit account contribution limits are set to increase, creating greater opportunities for individuals and families to save for healthcare expenses. This boost not only encourages more proactive management of healthcare costs but also helps accountholders build long-term savings, leading to stronger financial security and improved access to necessary medical care.
2026 Health Savings Account (HSA) limits
| HSA |
2025 |
2026 |
| Self-only |
$4,300 per year |
$4,400 per year |
| Family |
$8,550 per year |
$8,750 per year |
2026 High-Deductible Health Plan (HDHP) amounts/limits
| HDHP (self-only coverage) |
2025 |
2026 |
| Minimum deductible: |
$1,650 |
$1,700 |
| Maximum out-of-pocket limit: |
$8,300 |
$8,500 |
| HDHP (family coverage) |
2025 |
2026 |
| Minimum deductible: |
$3,300 |
$3,400 |
| Maximum out-of-pocket limit: |
$16,600 |
$17,000 |
2026 medical FSA contribution limits (including limited and combination FSAs)
| 2025 |
2026 |
| $3,300 per year |
$3,400 per year |
2026 medical FSA carryover
| 2025 |
2026 |
| $660 per year |
$680 per year |
2026 commuter benefits contribution limits
| 2025 |
2026 |
| $325 per month |
$340 per month |
2026 adoption assistance limits
| 2025 |
2026 |
| $17,280 per year |
$17,670 per year |
The maximum amount that may be excluded from an employee’s gross income for the adoption of a special needs child through an adoption assistance program is $17,670. That amount is the same as what may be excluded from that employee’s gross income for expenses incurred by an employer for qualified adoption expenses within the program.
The available adoption credit begins to phase out for taxpayers with modified adjusted gross income in excess of $265,080 and is completely phased out for taxpayers with modified adjusted gross income of $305,080 or more.
2026 qualified small employer health reimbursement arrangement (QSEHRA) limits
| QSEHRA |
2025 |
2026 |
| Self-only |
$6,350 per year |
$6,450 per year |
| Family |
$12,800 per year |
$13,100 per year |
To recap:
- The 2026 HSA contribution limit is $4,400 for an individual and $8,750 for family.
- The 2026 medical FSA contribution limit will be $3,400 per year, which is a $100 increase from 2025.
- Employers can allow employees to carry over $680 from their medical FSA for taxable years beginning in 2026, which is a $20 increase from 2025.
- The monthly commuter benefits limit in 2026 for mass transit and parking is $340 per month.
- Employer contribution limits for QSEHRAs are $6,450 for self-only and $13,100 for families.
- These limits undergo annual adjustments to account for inflation.
Stay connected
Health benefit accounts are powerful tools that provide financial flexibility and tax advantages. With the increased contribution limits for 2026, now is the perfect time to evaluate your options and consider how these accounts can enhance your financial and healthcare planning. By making informed decisions, individuals and families can secure better healthcare outcomes while effectively managing their finances. First American Bank Health Account Services can help. For more information, contact our Health Account Consumer Services team at (866) 449-1150, Monday - Friday from 7:00 a.m. - 7:00 p.m. CT, excluding holidays.
