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HR Tech Europe Special Coverage
2027 HDHP, EBHRA limits set by IRS
Employee Benefits
Healthcare
By:
Jonathan Tully
Date:
June 2, 2026
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The Internal Revenue Service recently set its 2027 limits for health savings accounts, along with those for high-deductible health plans (HDHP) and excepted benefit health reimbursement arrangements (EBHRA).
HSA limits were set for $4,500 in 2027, up from $4,400, for individuals and $9,000, up from $8,750, for families.
As for the HDHP limits, the minimum deductible went up to $1,750 from $1,700 for 2027. The maximum out-of-pocket was $8,700 for individuals, up from $8,500, and $17,400, up from $17,000, for families.
For EBHRA, the limit for 2027 was $2,250, up from $2,200.
What are the 2027 HDHP contribution limits?
HDHP (self-only coverage)
2026
2027
Minimum deductible
$1,700 $1,750
Maximum out-of-pocket
$8,500
$8,700
HDHP (family coverage)
2026
2027
Minimum deductible
$3,400
$3,500
Maximum out-of-pocket
$17,000
$17,400
Source: HRE research, IRS
What are the EBHRA contribution limits?
EBHRA
2026
2027
Limit
$2,200
$2,250
Source: HRE research, IRS
- Tags
- EBHRA
- HDHP
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Jonathan Tully
Jonathan Tully has been the digital content editor with HRExecutive since 2023. Prior to that, he worked with The Palm Beach Post as part of its digital team, along with Gannett and its Florida newspapers.
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