Short answer: A health plan is HSA-eligible if it meets IRS rules for minimum deductibles and maximum out-of-pocket limits and does not provide non-preventive benefits before the deductible is met.
Not every high-deductible health plan qualifies for HSA contributions. To be HSA-eligible, a plan must meet specific IRS requirements that are updated annually.
First, the plan must meet the IRS minimum deductible requirements. For 2026, the deductible must be at least $1,700 for individual coverage or $3,400 for family coverage.
The plan must also limit total out-of-pocket costs. For 2026, the maximum out-of-pocket limit cannot exceed $8,550 for individual coverage or $17,100 for family coverage. These limits include deductibles, copayments, and coinsurance, but not premiums.
In addition, the plan generally cannot pay for non-preventive services before the deductible is satisfied. Preventive care may be covered before the deductible without affecting HSA eligibility, but other first-dollar coverage will disqualify the plan.
Finally, the plan must be formally designated as HSA-qualified. A plan with a high deductible alone is not enough if it fails to meet all IRS criteria.
Sources
- IRS, Health Savings Accounts – High Deductible Health Plan Requirements: https://www.irs.gov/faqs/health-savings-accounts-hsas
- IRS, Revenue Procedure 2025-23 (2026 HSA and HDHP limits): https://www.irs.gov/pub/irs-drop/rp-25-23.pdf
Content history
Originally published: March 27, 2025
Last reviewed: January 26, 2026