Tax Facts

397 / What are the limits on amounts contributed to a Health Savings Account (HSA)?

An eligible individual may deduct the aggregate amount paid in cash into an HSA during the taxable year, up to $4,330 for 2025 ($4,150 for 2024, $3,850 for 2023), for self-only coverage and $8,550 for 2025 ($8,300 for 2024, $7,750 for 2023) for family coverage. The HSA contribution limits for the 2024 taxable year and previous years are provided in the table below.1

2017 2018 2019 2020 2021 2022 2023 2024 2025
Individual HSA Limit $3,400 $3,450 $3,500 $3,550 $3,600 $3,650 $3,850 $4,150 $4,300
Family HSA Limit $6,750 $6,850 $7,000 $7,100 $7,200 $7,300 $7,750 $8,300 $8,550

For 2006 and prior years, the contribution and deduction were limited to the lesser of the deductible under the applicable HDHP or the indexed annual limits for self-only coverage or family coverage.2

The determination between self-only and family coverage is made as of the first day of the month. The limit is calculated on a monthly basis and the allowable deduction for a taxable year cannot exceed the sum of the monthly limitations, but see below for the rule applicable to newly eligible individuals, for the months during which an individual was an eligible individual ( Q 393).3

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