Health and Wellness Annual Limits
| Health and Wellness Plan Type | 2027 Annual Contribution Limit | 2026 Annual Contribution Limit | 2025 Annual Contribution Limit |
|---|---|---|---|
| Health FSA and limited purpose FSA | Not yet available | $3,400 | $3,300 |
| Dependent care FSA | Not yet available | $7,500 | $5,000 |
| Health FSA and limited purpose carryover | Not yet available | $680 (from plan years beginning in 2026 into plan years beginning in 2027) | $660 (from plan years beginning in 2025 into plan years beginning in 2026) |
| Commuter benefits | Not yet available | $340 | $325 (monthly maximum) |
| Health savings account | Single: $4,500 Family: $9,000 Catch-up (55+): $1,000 | Single: $4,400 Family: $8,750 Catch-up (55+): $1,000 | Single: $4,300 Family: $8,550 Catch-up (55+): $1,000 |
| Minimum annual deductible for qualifying HDHP | Single: $1,750 Family: $3,500 | Single: $1,700 Family: $3,400 | Single: $1,650 Family: $3,300 |
| Maximum annual out-of-pocket expenses for HDHP | Single: $8,700 Family: $17,400 | Single: $8,500 Family: $17,000 | Single: $8,300 Family: $16,600 |
| Adoption assistance | Not yet available | $17,670 | $17,280 |
| QSEHRA | Not yet available | Single: $6,450 Family: $13,100 | Single: $6,350 Family: $12,800 |
| EBHRA | $2,250 | $2,200 | $2,150 |