HSA vs FSA 2027: New Limits for Open Enrollment

Watch: HSA vs FSA 2027: the new limits for open enrollment (1:53)

Updated October 25, 2026 · Sources linked in the text

Open enrollment now chooses your 2027 benefits. For 2027 you can put up to $4,500 in an HSA ($9,000 for a family), up from $4,400 and $8,750 in 2026. The IRS has not yet announced the 2027 health FSA limit. For how the two accounts work, see HSA vs FSA explained. Source

2027 vs 2026 limits

	2027	2026
HSA, self-only coverage	$4,500	$4,400
HSA, family coverage	$9,000	$8,750
HSA catch-up, age 55 or older	$1,000	$1,000
High-deductible plan: minimum deductible	$1,750 / $3,500	$1,700 / $3,400
High-deductible plan: out-of-pocket maximum	$8,700 / $17,400	—
Health FSA limit	Not announced yet	$3,400
Health FSA maximum carryover	Not announced yet	$680

Deductible and out-of-pocket amounts are self-only / family. Sources: IRS Rev. Proc. 2026-24 (2027 HSA and high-deductible plan amounts) Source; IRS Publication 969 Source; IRS 2026 inflation adjustments (2026 FSA) Source. We will add the 2027 FSA figures when the IRS publishes them.

What is new for 2027

Higher HSA limits: $100 more for self-only coverage and $250 more for family coverage.
Higher deductibles for an HSA-eligible plan: a plan must have a deductible of at least $1,750 ($3,500 family) and out-of-pocket costs of no more than $8,700 ($17,400 family). Check that the plan you pick qualifies before you choose an HSA.
Direct primary care: a direct primary care service arrangement with fees of no more than $150 a month ($300 if it covers more than one person) is not treated as a health plan, so it does not stop HSA contributions.

How much you save in tax

Money you put in through your employer's plan skips Social Security and Medicare (7.65%) and federal income tax. So each $100 saves 7.65% plus your federal income tax rate, before any state tax:

Your federal tax bracket	Saved on each $100	Saved at the $4,500 HSA limit
10%	$17.65	$794
12%	$19.65	$884
22%	$29.65	$1,334
24%	$31.65	$1,424

Assumes all your pay is below the Social Security wage base. California does not exclude HSA contributions from state wages. The 2027 federal tax brackets were not yet final when this page was written; the percentages above apply whatever the bracket amounts are.

Choosing for 2027

You pick a high-deductible plan that qualifies: an HSA is open to you. Do not also enroll in a general health FSA; a limited-purpose FSA for dental and vision is allowed.
You pick any other plan: a health FSA is the pre-tax option, if your employer offers one. Put in only what you are sure to spend in 2027.
Spread your HSA over 2027 paychecks: $4,500 over 26 paychecks is $173.08 a paycheck; $9,000 is $346.15. Subtract what your employer puts in.

Prefer to watch? See the 1:53 video on HSA vs FSA 2027, with captions and a transcript.

Common questions

What is the HSA limit for 2027?

$4,500 with self-only high-deductible coverage and $9,000 with family coverage, plus $1,000 if you are 55 or older. Employer contributions count toward the limit.

What is the health FSA limit for 2027?

The IRS has not announced it yet. It comes in the IRS inflation release for tax year 2027. For 2026 the limit is $3,400 with a carryover of up to $680.

Can I keep a direct primary care membership and still contribute to an HSA?

Yes, in 2027, if the monthly fees for all your direct primary care arrangements are not more than $150, or $300 if the arrangement covers more than one person.

Does my 2026 HSA limit change if I enroll now?

No. The 2026 limits apply to contributions for 2026. The 2027 limits apply to contributions for 2027, including money taken from your paychecks from January 2027.

General information, not tax advice. Your plan documents decide the details, such as the plan year, employer contributions, and whether a carryover or grace period applies.