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Flexible Spending Accounts (FSA)
2026 FSA limits, commuter limits announced
The IRS released 2026 contribution limits for medical flexible spending accounts (medical FSAs), commuter benefits, and more as part of Revenue Procedure 2025-32. These limits undergo annual adjustments to account for inflation.
2026 medical FSA contribution limits (including limited and combination FSAs)
2025: $3,300 per year
2026: $3,400 per year
| 2025 | 2026 |
| $3,300 per year | $3,400 per year |
2026 medical FSA carryover
2025: $660 per year
2026: $680 per year
| 2025 | 2026 |
| $660 per year | $680 per year |
It was also previously announced that the annual contribution limit for dependent care flexible spending accounts has increased from $5,000 to $7,500, effective for plan years starting January 1, 2026.Â
2026 commuter benefits contribution limits
2025: $325 per month
2026: $340 per month
| 2025 | 2026 |
| $325 per month | $340 per month |
2026 adoption assistance limits
2025: $17,280 per year
2026: $17,670 per year
| 2025 | 2026 |
| $17,280 per year | $17,670 per year |
The maximum amount that may be excluded from an employee’s gross income for the adoption of a special needs child through an adoption assistance program is $17,670. This amount is the same as what may be excluded from that employee’s gross income for expenses incurred by an employer for qualified adoption expenses under the same program.
The available adoption credit begins to phase out for taxpayers with modified adjusted gross income in excess of $265,080 and is completely phased out for taxpayers with modified adjusted gross income of $305,080 or more.
2026 qualified small employer health reimbursement arrangement (QSEHRA) limits
2025: $6,350 per year (Self-only), $12,800 per year (Family)
2026: $6,450 per year (Self-only), $13,100 per year (Family)
| QSEHRA | 2025 | 2026 |
| Self-only | $6,350 per year | $6,450 per year |
| Family | $12,800 per year | $13,100 per year |
Previously announced
2026 health savings account (HSA) limits
2025: $4,300 (Self-only), $8,550 (Family)
2026: $4,400 (Self-only), $8,750 (Family)
| HSA | 2025 | 2026 |
| Self-only | $4,300 | $4,400 |
| Family | $8,550 | $8,750 |
2026 HDHP amounts/limits
HDHP (self-only coverage)
2025: $1,650 (Minimum deductible), $8,300 (Maximum out-of-pocket limit)
2026: $1,700 (Minimum deductible), $8,500 (Maximum out-of-pocket limit)
HDHP (family coverage)
2025: $3,300 (Minimum deductible), $16,600 (Maximum out-of-pocket limit)
2026: $3,400 (Minimum deductible), $17,000 (Maximum out-of-pocket limit)
| HDHP (self-only coverage) | 2025 | 2026 |
| Minimum deductible: | $1,650 | $1,700 |
| Maximum out-of-pocket limit: | $8,300 | $8,500 |
| HDHP (family coverage) | 2025 | 2026 |
| Minimum deductible: | $3,300 | $3,400 |
| Maximum out-of-pocket limit: | $16,600 | $17,000 |
To recap:
- The 2026 medical FSA contribution limit will be $3,400 per year, which is a $100 increase from 2025.
- Employers can allow employees to carry over $680 from their medical FSA for taxable years beginning in 2026, which is a $20 increase from 2025.
- The annual contribution limit for dependent care flexible spending accounts has increased from $5,000 to $7,500, effective for plan years starting January 1, 2026.Â
- The monthly commuter benefits limit in 2026 for mass transit and parking is $340 per month.
- Employer contribution limits for QSEHRAs are $6,450 for self-only and $13,100 for families.
- 2026 HSA contribution limits were previously announced by the IRS. The HSA limit is $4,400 for an individual and $8,750 for family.
Are you interested in learning more about the compliance, eligibility rules, and perks behind FSAs and HSAs? Check out our recent Benefits Buzz podcast below!
The information in this blog post is for educational purposes only. It is not legal, or tax or investment advice. For legal, or tax or investment advice, you should consult your own legal counsel, tax and investment advisers.
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