2027 HSA Contribution Limits: How Much Can You Put In?

Short answer: The 2027 HSA contribution limits are $4,500 for self-only coverage and $9,000 for family coverage, up from $4,400 and $8,750 in 2026. If you're 55 or older by the end of the year, you can put in an extra $1,000. The IRS set these amounts in Revenue Procedure 2026-24, and they apply to contributions for calendar year 2027.

A health savings account (HSA) lets you set money aside for medical costs with a tax break, but only while you're covered by a qualifying health plan and meet a few other rules. Here's what changes in 2027, who can contribute and the mistakes that cost people money.

What Are the 2027 HSA Contribution Limits?

The IRS publishes the HSA limits and the rules for a high-deductible health plan (HDHP) in a revenue procedure. Here are the 2027 figures from Rev. Proc. 2026-24 next to the 2026 figures:

	2026	2027
HSA limit, self-only coverage	$4,400	$4,500
HSA limit, family coverage	$8,750	$9,000
HDHP minimum deductible, self-only	$1,700	$1,750
HDHP minimum deductible, family	$3,400	$3,500
HDHP out-of-pocket maximum, self-only	$8,500	$8,700
HDHP out-of-pocket maximum, family	$17,000	$17,400

Sources: IRS Rev. Proc. 2025-19 (2026), Rev. Proc. 2026-24 (2027).

So the 2027 increase is $100 for self-only coverage and $250 for family coverage. On top of that, IRS Publication 969 lets eligible people who are 55 or older at the end of the tax year add $1,000. With that catch-up, someone 55 or older with self-only coverage can contribute up to $5,500 for 2027.

Who Can Contribute to an HSA in 2027?

According to IRS Publication 969, you're an eligible individual, and can contribute for a month, if all of these are true:

1. You're covered by an HDHP on the first day of the month.
2. You have no other health coverage, apart from the kinds the IRS permits (such as dental, vision and certain other limited coverage).
3. You aren't enrolled in Medicare.
4. No one else can claim you as a dependent on their tax return.

Two changes from the One, Big, Beautiful Bill Act widen who qualifies. IRS Notice 2026-5 explains that, for months beginning after December 31, 2025, bronze and catastrophic plans count as HDHPs when they're available as individual coverage through a marketplace, even if they don't meet the usual deductible and out-of-pocket rules. The law also made permanent the rule that lets an HDHP cover telehealth and other remote care before you meet the deductible, for plan years beginning after December 31, 2024.

Can You Have Direct Primary Care and Still Contribute?

Yes, within limits. Starting with months beginning after December 31, 2025, a direct primary care arrangement, where you pay a practice a fixed periodic fee for primary care, doesn't by itself stop you from contributing. The fees for all such arrangements can't exceed $150 a month for one person, or $300 a month for an arrangement covering more than one person. Rev. Proc. 2026-24 keeps those amounts at $150 and $300 for 2027.

If your fees go over the limit, Notice 2026-5 says the arrangement disqualifies you from making HSA contributions while you're enrolled, though the fees themselves can still be reimbursed from your HSA.

How Does the Age 55 Catch-Up Work?

If you're an eligible individual and 55 or older at the end of your tax year, your limit goes up by $1,000. Married couples need to know two rules from Publication 969:

• Each spouse needs their own account. Each spouse who is eligible and wants an HSA must open a separate HSA.
• The catch-up goes into your own HSA. If both spouses are 55 or older and eligible, each one makes their $1,000 catch-up contribution to their own account.

For 2027, that means a couple with family coverage, both 55 or older, could put in $9,000 plus $1,000 each, or $11,000 in total.

Do Employer and Family Contributions Count Toward the Limit?

Yes. The IRS says anyone can contribute to your HSA: you, your employer, a family member or any other person. But all of it shares one limit. You must reduce what you or anyone else puts in by the amount of employer contributions excluded from your income.

So if your employer puts $1,000 into your HSA for 2027 and you have self-only coverage, you and everyone else can add up to $3,500 more (plus $1,000 if you're 55 or older).

When both spouses have HDHP coverage and either has family coverage, the IRS treats both as having family coverage. The family limit is split equally between you unless you agree on a different split.

What If You're Only Eligible for Part of the Year?

If you aren't eligible for all 12 months, you generally figure your limit month by month. Publication 969 shows the method: add up the limit for each month you were eligible and divide by 12. For example, with self-only coverage for six months of 2027, your limit would be $4,500 × 6 ÷ 12, or $2,250.

There's an exception called the last-month rule. If you're an eligible individual on the first day of the last month of your tax year (December 1 for most people), you're treated as eligible for the whole year and can contribute the full amount. The catch is the testing period, which runs from that last month through the end of the 12th month after it. If you stop being eligible during the testing period, the extra contributions you made because of the rule are added to your income and you owe a 10% additional tax on them, unless the reason is that you became disabled or died.

When Should You Stop Contributing Before Medicare?

Beginning with the first month you're enrolled in Medicare, your HSA contribution limit is zero, and the IRS says this applies to periods of retroactive Medicare coverage too. Medicare.gov's guidance for people working past 65 says you and your employer should stop contributing to your HSA 6 months before you retire or apply for Social Security (or Railroad Retirement Board) benefits, to avoid a tax penalty.

Stopping contributions doesn't mean losing the money. The account is yours and stays with you if you change employers or leave the workforce. After 65, you can also use HSA money to pay Medicare premiums, though not premiums for a Medicare supplement (Medigap) policy. Our guide to who qualifies for Medicare and when to sign up covers enrollment timing in more detail.

What Happens If You Contribute Too Much?

If you change jobs or plans during the year, add up every deposit, including your employer's, before you contribute more. If you do go over, the IRS rules are:

• Excess contributions aren't deductible.
• You generally owe a 6% excise tax on the excess for each year it stays in the account.

Publication 969 explains how to withdraw an excess contribution and avoid the excise tax.

When Is the Deadline for HSA Contributions?

You don't have to finish by December 31. Publication 969 says you could make contributions for 2025 through April 15, 2026, and your employer could also contribute for 2025 during that window. Check the IRS Form 8889 instructions for the exact date that applies to your 2027 contributions.

What Can You Spend HSA Money On?

Withdrawals for qualified medical expenses are tax-free. If you use HSA money for something else, the withdrawal is taxable, and you generally owe an additional 20% tax on it. That additional tax doesn't apply to withdrawals made after you're disabled, reach 65 or die, but the money is still taxable if it isn't used for medical expenses.

If you're weighing an HSA against a flexible spending account, our HSA vs. FSA guide compares the two, including why you generally can't contribute to an HSA while covered by a general-purpose health FSA.

The Bottom Line

For 2027, you can put up to $4,500 in an HSA with self-only coverage or $9,000 with family coverage, plus $1,000 if you're 55 or older. Check that your plan qualifies, count your employer's deposits, prorate if you're eligible for only part of the year and stop contributing well before Medicare starts. If you're also planning workplace retirement savings, see our guide to 401(k) contribution limits, and use the retirement savings calculator to see how your overall savings could add up. Keeping a separate emergency fund means you won't have to tap your HSA for non-medical surprises.

Frequently asked questions

What is the HSA contribution limit for 2027?

$4,500 if you have self-only coverage under a high-deductible health plan and $9,000 if you have family coverage, according to IRS Revenue Procedure 2026-24. If you're 55 or older at the end of the year, you can add $1,000.

Do employer HSA contributions count toward the 2027 limit?

Yes. The IRS says you must reduce the amount you or anyone else can contribute by any employer contributions that are excluded from your income.

What is the minimum deductible for an HSA-eligible plan in 2027?

For 2027, a high-deductible health plan must have an annual deductible of at least $1,750 for self-only coverage or $3,500 for family coverage, and out-of-pocket costs can't exceed $8,700 or $17,400. Since 2026, bronze and catastrophic plans bought as individual coverage through a marketplace also count, even if they don't meet those numbers.

Can I contribute to an HSA after I turn 65?

Age alone doesn't stop you. Enrolling in Medicare does: your contribution limit is zero starting with the first month you're enrolled, including months of retroactive coverage. Medicare.gov says to stop HSA contributions 6 months before you retire or apply for Social Security benefits to avoid a tax penalty.

What happens if I put in more than the limit?

Excess contributions aren't deductible, and you generally owe a 6% excise tax on them for each year they stay in the account.

Sources

1. IRS Revenue Procedure 2026-24: 2027 HSA, HDHP and HRA Amounts
2. IRS Internal Revenue Bulletin 2025-21 (Rev. Proc. 2025-19: 2026 HSA Amounts)
3. IRS Publication 969: Health Savings Accounts and Other Tax-Favored Health Plans
4. IRS Notice 2026-5: HSA Changes Under the One, Big, Beautiful Bill Act
5. Medicare.gov: Working Past 65

This guide is general information, not personal advice. Your situation may differ, so consider talking with a qualified professional, such as a fiduciary financial adviser, CPA or licensed agent, before making a decision.