On Thursday, October 9, 2025, the IRS announced the 2026 contribution limits for reimbursement accounts. Here are the new annual limits for account holders beginning on January 1, 2026.
2026 Contribution Limits for FSAs
Health FSA
- For 2026, the Health Flexible Spending Account annual maximum contribution will increase by $100 to $3,400 per plan year.
- For Health FSA plans with the optional Health FSA Carry Forward provision, there is an IRS limit on the amount of unused funds that can be carried forward every year. In 2026, the maximum Health FSA Carry Forward will be $680, up from $660 in 2024. Please note: your employer may impose a different carry forward limit. Please check your plan’s Summary Plan Description (SPD) to confirm the maximum carry forward amount.
Adoption Assistance FSA
The maximum amount that may be excluded from an employee’s gross income under an Adoption Assistance FSA will increase from $17,280 to $17,670.
Commuter Plan – Parking & Transit Account
For 2026, the Parking & Transit monthly contribution limit will increase by $15 to $340 per account.
2026 HSA Limits Released Earlier this Year
Overview of Changes for 2026
Plan Type |
2025 Limits |
2026 Limits |
| Health Flexible Spending Account | $3,300 annual contribution | $3,400 annual contribution |
| Health FSA Carry Forward Maximum | $660 | $680 |
| Adoption Assistance Flexible Spending Account | $17,280 annual contribution | $17,670 annual contribution |
| Parking Plan | $325 monthly contribution | $340 monthly contribution |
| Transit Plan | $325 monthly contribution | $340 monthly contribution |
| Health Savings Account – Contribution Limit | $4,300 annual contribution for individual coverage/$8,550 for family coverage | $4,400 annual contribution for individual coverage/$8,750 for family coverage |
| Health Savings Account – Annual HDHP Minimum Deductible | $1,650 for individual coverage/$3,300 for family coverage | $1,700 for individual coverage/$3,400 for family coverage |
| Health Savings Account- Out-of-Pocket Maximums | $8,300 for individual coverage/$16,600 for family coverage | $8,500 for individual coverage/$17,000 for family coverage |
For more information, please refer to IR-2025-103.
