On Tuesday, October 22, 2024, the IRS announced the 2025 contribution limits for reimbursement accounts. Here are the new annual limits for account holders beginning on January 1, 2025.
2025 Contribution Limits for FSAs
Health FSA
- For 2025, the Health Flexible Spending Account annual maximum contribution will increase by $100 to $3,300 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 carry forward every year. In 2025, the maximum Health FSA Carry Forward will be $660, up from $640 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 $16,810 to $17,280.
Commuter Plan – Parking & Transit Account
For 2025, the Parking & Transit monthly contribution limit will increase by $10 to $325 per account.
2025 HSA Limits Released Earlier this Year
Overview of Changes for 2025
Plan Type |
2024 Limits |
2025 Limits |
| Health Flexible Spending Account | $3,200 annual contribution | $3,300 annual contribution |
| Health FSA Carry Forward Maximum | $640 | $660 |
| Adoption Assistance Flexible Spending Account | $16,810 annual contribution | $17,280 annual contribution |
| Parking Plan | $315 monthly contribution | $325 monthly contribution |
| Transit Plan | $315 monthly contribution | $325 monthly contribution |
| Health Savings Account – Contribution Limit | $4,150 annual contribution for individual coverage/$8,300 for family coverage | $4,300 annual contribution for individual coverage/$8,550 for family coverage |
| Health Savings Account – Annual HDHP Minimum Deductible | $1,600 for individual coverage/$3,200 for family coverage | $1,650 for individual coverage/$3,300 for family coverage |
| Health Savings Account- Out-of-Pocket Maximums | $8,050 for individual coverage/$16,100 for family coverage | $8,300 for individual coverage/$16,600 for family coverage |
For more information, please refer to IR-2024-273.
