Health and Wellness Annual Limits
| Health and Wellness Plan Type | 2026 Annual Contribution Limit | 2025 Annual Contribution Limit | 2024 Annual Contribution Limit |
|---|---|---|---|
| Health FSA and limited purpose FSA | Not yet released | $3,300 | $3,200 |
| Dependent care FSA | Not yet released | $5,000 | $5,000 |
| Health FSA and limited purpose carryover | Not yet released | $660 (from plan years beginning in 2025 into plan years beginning in 2026) | $640 (from plan years beginning in 2024 into plan years beginning in 2025) |
| Commuter benefits | Not yet released | $325 (monthly maximum) | $315 (monthly maximum) |
| Health savings account | Single: $4,400 Family: $8,750 Catch-up (55+): $1,000 | Single: $4,300 Family: $8,550 Catch-up (55+): $1,000 | Single: $4,150 Family: $8,300 Catch-up (55+): $1,000 |
| Minimum annual deductible for qualifying HDHP | Single: $1,700 Family: $3,400 | Single: $1,650 Family: $3,300 | Single: $1,600 Family: $3,200 |
| Maximum annual out-of-pocket expenses for HDHP | Single: $8,500 Family: $17,000 | Single: $8,300 Family: $16,600 | Single: $8,050 Family: $16,100 |
| Adoption assistance | Not yet released | $17,280 | $16,810 |
| QSEHRA | Not yet released | Single: $6,350 Family: $12,800 | Single: $6,150 Family: $12,450 |
| EBHRA | $2,200 | $2,150 | $2,100 |