For 2026 you can put up to $4,400 in an HSA with self-only coverage or $8,750 with family coverage. A health FSA caps your salary reductions at $3,400, so the HSA lets you shelter more money in every case.
The short answer
- HSA limit: $4,400 self-only, $8,750 family. Both rose from 2025 ($4,300 and $8,550).
- Health FSA limit: $3,400, up from $3,300.
- FSA carryover: up to $680 (was $660), but only if your employer’s plan allows it. Ask HR before you count on it.
- Who sets them up: you open an HSA with a trustee. A health FSA comes through your employer, usually funded by voluntary salary reductions.
- Catch-up: Publication 969 lists a $1,000 add-on. Confirm it applies to you before contributing.
What are the 2025 and 2026 limits?
| Item | 2025 | 2026 |
|---|---|---|
| HSA limit, self-only | $4,300 | $4,400 |
| HSA limit, family | $8,550 | $8,750 |
| Health FSA limit | $3,300 | $3,400 |
| FSA maximum carryover | $660 | $680 |
The self-only HSA limit grew by $100, the family limit from $8,550 to $8,750, the FSA limit by $100 and the carryover by $20.
What is an HSA?
IRS Publication 969 defines a health savings account as a tax-exempt trust or custodial account you set up with a qualified HSA trustee. You use it to pay or reimburse certain medical expenses.
An HSA goes with a high-deductible health plan. The IRS notice for 2026 sets the thresholds: a minimum deductible of $1,700 for self-only and $3,400 for family, and an out-of-pocket maximum of $8,500 and $17,000. If your plan is not at least that high-deductible, you cannot contribute.
What is a health FSA?
A health flexible spending arrangement lets employees be reimbursed for medical expenses. Employees usually fund it through voluntary salary reductions. Your employer runs it, so your plan documents set the details.
Carryover of up to $680 happens only if the employer’s cafeteria plan permits it.
Does an HSA roll over?
Publication 969 treats an HSA as your own account with a trustee, not a yearly allowance. It describes rollovers of HSA money within 60 days, once per one-year period. Nothing in it says the balance expires at year end.
Which should you pick?
- You have a qualifying high-deductible plan: the HSA allows the larger contribution, $4,400 or $8,750.
- Your employer offers only an FSA: you can set aside up to $3,400 and carry over up to $680 if the plan allows.
- Common mistake: assuming FSA money carries over. It does so only when your employer’s plan permits it.
This is general information, not tax advice.
Questions and answers
Which is bigger, the HSA or FSA limit?
The HSA limit. In 2026 it is $4,400 self-only or $8,750 family, against $3,400 for a health FSA.
Can I have an HSA without a high-deductible plan?
No. For 2026 the IRS sets a minimum deductible of $1,700 self-only or $3,400 family, with out-of-pocket maximums of $8,500 and $17,000.
How much FSA money can I carry over?
Up to $680 for 2026, and only when your employer’s plan allows carryover.
How do I fund an FSA?
Usually through voluntary salary reductions taken from your pay.
Sources
- IRS: Publication 969, Health Savings Accounts and Other Tax-Favored Health Plans
- IRS: Tax inflation adjustments for tax year 2026
Facts last checked on 20 October 2026. The figures come from summaries of IRS pages, one marked archival, so check the current IRS version.
Part of the guide: Social Security, Medicare and Taxes: Guides From Official Sources
