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2025 Health Savings Account
Limits Released

Client Alert Applies To: Self-Funded, Fully-Funded, Large Group, and Small Group

In a Revenue Procedure, the IRS has provided the 2025 inflation-adjusted amounts for Health Savings Accounts (HSAs), which are as follows:

  • Annual Contribution Limitation: For calendar year 2025, the annual contribution limitation is $4,300 (up from $4,150 in 2024) for an individual with self-only coverage under a HDHP and $8,550 (up from $8,300 in 2024) for an individual with family coverage.
  • High Deductible Health Plan Minimum Deductible: For calendar year 2025, a HDHP must have an annual deductible that is not less than $1,650 (up from $1,600 in 2024) for self-only coverage and $3,300 (up from $3,200 in 2024) for family coverage.
  • Annual Out-of-pocket Maximum: For calendar year 2025, annual out-of-pocket expenses (deductibles, co-payments, and other amounts, but not premiums) cannot exceed $8,300 (up from $8,050 in 2024) for self-only coverage, and $16,600 (up from $16,100 in 2024) for family coverage.

The catch-up HSA contribution limit (for HSA-eligible individuals aged 55 or older) remains at $1,000.

Please visit for more information and to view other client alerts. This Client Alert was written by Carolyn Cox, who provides our clients with compliance services. For additional questions, please contact Carolyn at 801-715-7110 or [email protected].
© 2024 by Moreton & Company. This Client Alert is intended to alert recipients to recent legal developments. It does not constitute the rendering of legal advice or recommendations and is provided for your general information only. If you need legal advice upon which you can rely, you must seek an opinion from your attorney.