| 2026 | 2027 | Change | |
|---|---|---|---|
| Minimum deductible, self-only | $1,700 | $1,750 | +$50 |
| Minimum deductible, family | $3,400 | $3,500 | +$100 |
| Maximum out-of-pocket, self-only | $8,500 | $8,700 | +$200 |
| Maximum out-of-pocket, family | $17,000 | $17,400 | +$400 |
Source: IRS Rev. Proc. 2026-24, as recorded in the site’s limits table. Checked October 18, 2026.
Worked example: four sample plans for 2027
| Sample plan | Deductible | Out-of-pocket max | Result | Why |
|---|---|---|---|---|
| Self-only plan A | $1,750 | $8,000 | Eligible | meets both rules |
| Self-only plan B | $1,500 | $6,000 | Not eligible | deductible is below the minimum |
| Family plan C | $3,500 | $17,400 | Eligible | meets both rules (exactly at the minimum deductible) |
| Family plan D | $5,000 | $18,000 | Not eligible | out-of-pocket maximum is above the maximum |
These are made-up plans used to show the two tests: the deductible must be at least the minimum, and the out-of-pocket maximum must be at most the maximum. Plan A is allowed even though a lower deductible would feel more generous, because the lower deductible is what disqualifies plan B.
Extra points
- On a family plan with an embedded individual deductible, the individual deductible also has to be at least the family minimum ($3,500) for HSA eligibility. See embedded vs non-embedded.
- Preventive care and certain other services can be covered before the deductible without losing eligibility.
- Copays that apply before the deductible for non-preventive care can disqualify a plan.
- Your employer’s plan documents say whether a plan is HSA-eligible.
Related: HDHP out-of-pocket maximum · 2027 HSA limits · 2027 limits hub.
This is general information, not tax or insurance advice. Confirm details with your plan documents, the IRS and a qualified professional.
General education, not insurance, tax or legal advice. Figures from IRS and HHS publications; confirm with your plan documents.