Short answer: A health plan is HSA-eligible if it meets the IRS minimum-deductible and maximum-out-of-pocket limits for a high-deductible health plan 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. For 2026, the deductible must be at least $1,700 for self-only 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 $8,500 for self-only coverage or $17,000 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.
Note: under the One Big Beautiful Bill Act, beginning in 2026 all individual-market bronze and catastrophic plans are also treated as HSA-eligible, even if they do not otherwise meet these dollar tests.
Finally, the plan must be formally designated as HSA-qualified. A high deductible alone is not enough if the plan fails to meet all IRS criteria.
Sources
- IRS, Revenue Procedure 2025-19 (2026 HSA and HDHP limits): irs.gov rp-25-19
- IRS, Health Savings Accounts FAQs: irs.gov HSA FAQs
Content history
Originally published: March 27, 2025
Last reviewed: June 16, 2026