Health Savings Account (HSA)
A health savings account is a tax-exempt account for medical expenses that you can contribute to only while you are covered by a high deductible health plan (HDHP) and have no other disqualifying health coverage. Your contributions, your employer's and anyone else's all count toward one annual limit.
Definition from IRS Pub. 969.
2026 figures, with sources
| Figure | Value | Source |
|---|---|---|
| 2026 limit, self-only HDHP coverage | $4,400 | Rev. Proc. 2025-19 |
| 2026 limit, family HDHP coverage | $8,750 | Rev. Proc. 2025-19 |
| Catch-up contribution, age 55 or older | $1,000 | IRS Pub. 969 |
| 2026 HDHP minimum deductible | $1,700 self-only, $3,400 family | Rev. Proc. 2025-19 |
| 2026 HDHP out-of-pocket maximum | $8,500 self-only, $17,000 family | Rev. Proc. 2025-19 |
| Excise tax on excess contributions | 6% | IRS Pub. 969 |
| 2027 limit (already published) | $4,500 self-only, $9,000 family | Rev. Proc. 2026-24, sec. 3.01(1) |
What the IRS says
- Employer contributions count toward your annual limit, including amounts your employer puts in through a cafeteria plan. (IRS Pub. 969, Employer contributions)
- Coverage by a health FSA or HRA that pays or reimburses qualified medical expenses generally stops you from contributing. A limited-purpose FSA or HRA, for coverage such as dental, vision and preventive care, is an exception. (IRS Pub. 969, Other employee health plans)
- Once you are enrolled in Medicare, your contribution limit is zero. (IRS Pub. 969, Enrolled in Medicare)
- Employer contribution to your HSA. Employer HSA contributions are excluded for qualified individuals up to the HSA contribution limits. They count toward your annual limit. (IRS Pub. 15-B, Health Savings Accounts (HSAs); IRS Pub. 969, Employer contributions)
Run your own numbers
Can you buy it with an FSA or HSA?
Our typical verdicts from the stipend eligibility lookup. Employer plans differ, so each page has a message you can send HR.
| Item | Verdict |
|---|---|
| Therapy Sessions | Typically Yes |
| Apple Watch | Depends on Employer |
| Gym Membership | Depends on Employer |
| Herman Miller Aeron Chair | Depends on Employer |
| Meditation App Subscription | Depends on Employer |
| Oura Ring | Depends on Employer |
| Peloton Bike | Depends on Employer |
| Standing Desk | Depends on Employer |
| Under-Desk Walking Pad | Depends on Employer |
| AirPods Pro | Typically No |
| ChatGPT Plus Subscription | Typically No |
| Coursera Plus Subscription | Typically No |
| iPad | Typically No |
| MasterClass Subscription | Typically No |
| PMP Certification | Typically No |
Guides and products
- FSA/HSA Eligible Items: Complete Guide to Spending Your Health Account (2026)
- Mental Health Apps You Can Pay for With Your HSA
- FSA-Eligible Fitness Equipment: What You Can Actually Buy
- The Best HSA Purchases to Make With Your Health Savings Account
- The Best FSA Eligible Items to Buy Before Your Funds Expire
- The Best FSA Eligible First Aid Kits to Buy in 2026
- The Best FSA Eligible Sleep Aids to Buy in 2026
- Shop FSA / HSAProducts picked for this kind of benefit.
Related benefits
Sources and date checked
Every number and rule on this page comes from the pages below, read on October 14, 2026. If a source changes, this page can be out of date until it is rechecked.
- IRS Publication 969, Health Savings Accounts and Other Tax-Favored Health Plans (for 2025 returns, shows 2026 limits)
Definition. Catch-up contribution, age 55 or older: $1,000. Excise tax on excess contributions: 6%. Employer contributions. Other employee health plans. Enrolled in Medicare.
- Rev. Proc. 2025-19 (2026 HSA inflation adjustments)
2026 limit, self-only HDHP coverage: $4,400. 2026 limit, family HDHP coverage: $8,750. 2026 HDHP minimum deductible: $1,700 self-only, $3,400 family. 2026 HDHP out-of-pocket maximum: $8,500 self-only, $17,000 family.
- IRS Rev. Proc. 2026-24 (2027 inflation adjusted amounts for HSAs and excepted benefit HRAs)
2027 limit (already published): $4,500 self-only, $9,000 family.
- IRS Publication 15-B (2026), Employer's Tax Guide to Fringe Benefits
Health Savings Accounts (HSAs).
Not tax advice. This page is general information built from IRS publications, not advice for your situation. Plan rules, state law and your own facts can change the answer. Confirm with your plan administrator or a tax professional before you act.