HSA Contribution Limits 2004-2026: Complete IRS History

A complete reference of every HSA contribution limit set by the IRS since Health Savings Accounts were created in 2004. Includes self-only and family limits, catch-up contributions for those 55+, HDHP minimum deductibles, and out-of-pocket maximums - with IRS Revenue Procedure citations for every year.

Last updated: March 2026 | Source: IRS Revenue Procedures (2003-2025)

Years Covered

2004-2026

23 tax years

Self-Only Growth

+69%

$2,600 to $4,400

Family Growth

+70%

$5,150 to $8,750

HSA Contribution Limits by Year

All amounts are annual maximums set by the IRS. The catch-up contribution is available to HSA account holders who are 55 or older by the end of the tax year.

Year	Self-Only	YoY	Family	YoY	Catch-Up
2026Current	$4,400	+2.3%	$8,750	+2.3%	+$1,000
2025	$4,300	+3.6%	$8,550	+3.0%	+$1,000
2024	$4,150	+7.8%	$8,300	+7.1%	+$1,000
2023	$3,850	+5.5%	$7,750	+6.2%	+$1,000
2022	$3,650	+1.4%	$7,300	+1.4%	+$1,000
2021	$3,600	+1.4%	$7,200	+1.4%	+$1,000
2020	$3,550	+1.4%	$7,100	+1.4%	+$1,000
2019	$3,500	+1.4%	$7,000	+1.4%	+$1,000
2018	$3,450	+1.5%	$6,900	+2.2%	+$1,000
2017	$3,400	+1.5%	$6,750	-	+$1,000
2016	$3,350	-	$6,750	+1.5%	+$1,000
2015	$3,350	+1.5%	$6,650	+1.5%	+$1,000
2014	$3,300	+1.5%	$6,550	+1.6%	+$1,000
2013	$3,250	+4.8%	$6,450	+3.2%	+$1,000
2012	$3,100	+1.6%	$6,250	+1.6%	+$1,000
2011	$3,050	-	$6,150	-	+$1,000
2010	$3,050	+1.7%	$6,150	+3.4%	+$1,000
2009	$3,000	+3.4%	$5,950	+2.6%	+$1,000
2008	$2,900	+1.8%	$5,800	+2.7%	+$900
2007	$2,850	+5.6%	$5,650	+3.7%	+$800
2006	$2,700	+1.9%	$5,450	+3.8%	+$700
2005	$2,650	+1.9%	$5,250	+1.9%	+$600
2004	$2,600	-	$5,150	-	+$500

HDHP Deductible & Out-of-Pocket Maximums by Year

To contribute to an HSA, you must be enrolled in a High Deductible Health Plan (HDHP). The IRS defines minimum deductibles and maximum out-of-pocket limits for qualifying HDHPs each year.

Year	Min Deductible (Self)	Min Deductible (Family)	OOP Max (Self)	OOP Max (Family)
2026	$1,700	$3,400	$8,500	$17,000
2025	$1,650	$3,300	$8,300	$16,600
2024	$1,600	$3,200	$8,050	$16,100
2023	$1,500	$3,000	$7,500	$15,000
2022	$1,400	$2,800	$7,050	$14,100
2021	$1,400	$2,800	$7,000	$14,000
2020	$1,400	$2,800	$6,900	$13,800
2019	$1,350	$2,700	$6,750	$13,500
2018	$1,350	$2,700	$6,650	$13,300
2017	$1,300	$2,600	$6,550	$13,100
2016	$1,300	$2,600	$6,550	$13,100
2015	$1,300	$2,600	$6,450	$12,900
2014	$1,250	$2,500	$6,350	$12,700
2013	$1,250	$2,500	$6,250	$12,500
2012	$1,200	$2,400	$6,050	$12,100
2011	$1,200	$2,400	$5,950	$11,900
2010	$1,200	$2,400	$5,950	$11,900
2009	$1,150	$2,300	$5,800	$11,600
2008	$1,100	$2,200	$5,600	$11,200
2007	$1,100	$2,200	$5,500	$11,000
2006	$1,050	$2,100	$5,250	$10,500
2005	$1,000	$2,000	$5,100	$10,200
2004	$1,000	$2,000	$5,000	$10,000

Key Milestones in HSA History

2004

HSAs created by Medicare Modernization Act of 2003

2007

Full statutory contribution limit enacted (no longer capped by deductible)

2009

Catch-up contribution reached permanent $1,000 cap

2018

Family limit briefly revised by IRS mid-year, then restored

2023

Largest single-year increase: 5.5% self-only, 6.2% family

IRS Revenue Procedure Citations

Each year's limits are published by the IRS in a Revenue Procedure. Below are the specific citations for every year since HSAs were created.

Tax Year	IRS Source
2004	First year HSAs were available under the Medicare Modernization Act of 2003. IRS Revenue Procedure 2003-85.
2005	IRS Revenue Procedure 2004-71.
2006	IRS Revenue Procedure 2005-70. Tax Relief and Health Care Act of 2006 removed deductible-based cap starting 2007.
2007	IRS Revenue Procedure 2006-53. First year with full statutory contribution limit (no longer capped by deductible).
2008	IRS Revenue Procedure 2007-36.
2009	IRS Revenue Procedure 2008-29. Catch-up contribution reached permanent $1,000 cap.
2010	IRS Revenue Procedure 2009-29.
2011	IRS Revenue Procedure 2010-22. No increase from 2010 due to low inflation.
2012	IRS Revenue Procedure 2011-32.
2013	IRS Revenue Procedure 2012-26.
2014	IRS Revenue Procedure 2013-25.
2015	IRS Revenue Procedure 2014-30.
2016	IRS Revenue Procedure 2015-30.
2017	IRS Revenue Procedure 2016-28.
2018	IRS Revenue Procedure 2017-37. Family limit was briefly set at $6,900 then reduced to $6,850 by Rev. Proc. 2018-18 before being restored to $6,900 by Rev. Proc. 2018-27.
2019	IRS Revenue Procedure 2018-30.
2020	IRS Revenue Procedure 2019-25.
2021	IRS Revenue Procedure 2020-32.
2022	IRS Revenue Procedure 2021-25.
2023	IRS Revenue Procedure 2022-24. Largest single-year increase since HSAs began.
2024	IRS Revenue Procedure 2023-23.
2025	IRS Revenue Procedure 2024-25.
2026	Announced by the IRS in Revenue Procedure 2025-19. Effective for tax year 2026.

More HSA Resources

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Why Open an HSA?

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Frequently Asked Questions

What is the HSA contribution limit for 2026?▼

For 2026, the HSA contribution limit is $4,400 for self-only coverage and $8,750 for family coverage. Individuals aged 55 and older can contribute an additional $1,000 catch-up contribution. These limits were announced in IRS Revenue Procedure 2025-19.

How much can I contribute to my HSA if I'm over 55?▼

If you are 55 or older, you can contribute an additional $1,000 per year on top of the standard HSA contribution limit. This catch-up contribution has been $1,000 since 2009. For 2026, that means a total of $5,400 for self-only coverage or $9,750 for family coverage.

What were the first HSA contribution limits?▼

HSAs were first available in 2004 under the Medicare Prescription Drug, Improvement, and Modernization Act of 2003. The initial contribution limits were $2,600 for self-only coverage and $5,150 for family coverage, with a $500 catch-up contribution for those 55 and older.

How much have HSA limits increased since 2004?▼

From 2004 to 2026, the self-only HSA contribution limit increased from $2,600 to $4,400 (69% increase), and the family limit increased from $5,150 to $8,750 (70% increase). The catch-up contribution doubled from $500 to $1,000, reaching its permanent cap in 2009.

Who sets HSA contribution limits?▼

The IRS sets HSA contribution limits annually through Revenue Procedures, typically announced in the spring for the following tax year. Limits are adjusted for inflation based on the cost-of-living adjustment (COLA) provisions in IRC Section 223.

What is the minimum HDHP deductible to qualify for an HSA?▼

For 2026, the minimum annual deductible for an HDHP is $1,700 for self-only coverage and $3,400 for family coverage. You must be enrolled in a qualifying HDHP to be eligible to contribute to an HSA.

About This Data

All figures on this page are sourced directly from IRS Revenue Procedures published annually under IRC Section 223. This page is updated each spring when the IRS announces the following year's limits. For the most current guidance, refer to IRS Publication 969.

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