8829 / What are the contribution limits on an HSA?

An eligible individual may deduct the aggregate amount paid in cash into an HSA during the taxable year, up to $4,300 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 2025 taxable year and the eight previous years are provided in the table below.¹

For years prior to 2007, the allowable 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 of whether a plan offers self-only or 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. See Q 8830 for a discussion of the individual requirements for HSA eligibility. An example illustrating calculation of the HSA contribution limit is provided below.

Example: Lola has self-only coverage under an HDHP in 2025 and wishes to contribute to an HSA. She has been an eligible individual for all of 2025, so her monthly contribution for self-only coverage is calculated by dividing the 2025 annual limit ($4,300) by the twelve months in her eligibility period. Lola can contribute $358.33 per month in 2025. If Lola was only an eligible individual for the first eight months of 2025, she still must first calculate her monthly contribution based on a twelve-month year. However, her annual contribution limit is prorated to $2,866.67 (her monthly limit multiplied by the eight months of eligibility). Although the annual contribution level is determined for each month, Lola is entitled to contribute her entire annual contribution amount in a single payment, if desired.³ If Lola had been an eligible individual for the last month of 2025, she would have been treated as though she were an eligible individual for the entire year.