2027 INFLATION ADJUSTMENTS · IRC §223

Issued May 29, 2026 • Effective tax year 2027 • Authority Rev. Proc. 2026-24

The IRS has released Revenue Procedure 2026-24, setting the 2027 inflation-adjusted amounts for Health Savings Accounts, the High Deductible Health Plans that pair with them, direct primary care service arrangements, and excepted-benefit HRAs. Most ceilings moved up modestly. All figures are shown below, side by side with 2026.

Every limit, 2027 vs. 2026

Deductibles are minimums; out-of-pocket figures are maximums.

Limit	2027	2026	Change
HSA ANNUAL CONTRIBUTION LIMIT   IRC §223(b)(2)
Self-only coverage	$4,500	$4,400	+$100
Family coverage	$9,000	$8,750	+$250
HDHP MINIMUM ANNUAL DEDUCTIBLE   IRC §223(c)(2)(A)
Self-only coverage  not less than	$1,750	$1,700	+$50
Family coverage  not less than	$3,500	$3,400	+$100
HDHP MAXIMUM ANNUAL OUT-OF-POCKET   excludes premiums
Self-only coverage  does not exceed	$8,700	$8,500	+$200
Family coverage  does not exceed	$17,400	$17,000	+$400
DIRECT PRIMARY CARE SERVICE ARRANGEMENT — MAX MONTHLY FEE   IRC §223(c)(1)(E)
Covers one individual	$150	$150	No change
Covers more than one individual	$300	$300	No change
EXCEPTED-BENEFIT HRA — MAX NEWLY AVAILABLE   §54.9831-1(c)(3)(viii)
Per plan year	$2,250	$2,200	+$50

Amounts per Rev. Proc. 2026-24, 2026-25 I.R.B. 1582 (2027) and Rev. Proc. 2025-19, 2025-21 I.R.B. (2026).

What changed, and what didn’t

• Direct primary care fees held flat. The $150 and $300 monthly caps are unchanged for 2027. Under the statute, these amounts aren’t adjusted for inflation until months beginning after December 31, 2026.
• The DPCSA carve-out is new. The provision was added to §223(c)(1)(E) by the One Big Beautiful Bill Act (Pub. L. 119-21), effective for months beginning after December 31, 2025.
• Catch-up contribution is steady. Account holders age 55 and older may still contribute an additional $1,000 to an HSA in 2027. This amount is fixed by statute and is not indexed for inflation.

Primary source & citation

2027 figures:  IRS Revenue Procedure 2026-24, 2026-25 I.R.B. 1582 (issued May 29, 2026; published in the Internal Revenue Bulletin June 15, 2026). Full text: irs.gov/irb/2026-25_irb

2026 figures:  IRS Revenue Procedure 2025-19, 2025-21 I.R.B. (May 19, 2025). Full text: irs.gov/pub/irs-drop/rp-25-19.pdf

DPCSA caps:  The $150 and $300 monthly limits are set by statute under IRC §223(c)(1)(E), added by the One Big Beautiful Bill Act (Pub. L. 119-21). They take effect for months beginning after December 31, 2025 and aren’t indexed for inflation until after December 31, 2026 — identical for 2026 and 2027.

Scope:  HSAs and HDHPs under IRC §223; excepted-benefit HRAs under §54.9831-1(c)(3)(viii).

This document summarizes the 2027 inflation-adjusted limits published in IRS Revenue Procedure 2026-24 and is provided for general informational purposes only. It is not tax, legal, or benefits advice, and it does not establish a client relationship. Plan rules, eligibility, and individual circumstances vary; consult a qualified tax or benefits professional before acting on these amounts.