The Internal Revenue Service has released Rev. Proc. 2024-25 announcing the inflation-adjusted limits for high deductible health plans (HDHPs) and health savings accounts (HSAs) in 2025. The updated 2025 limits are as follows:
- HSA Contribution Limits: The 2025 HSA contribution limit is $4,300 for an individual with self-only HDHP coverage and $8,550 for an individual with family HDHP coverage.
- HDHP Minimum Deductibles: The 2025 minimum annual deductible for an individual with self-only HDHP coverage is $1,650 and $3,300 for family HDHP coverage.
- HDHP Out-of-Pocket-Maximum: The 2025 HDHP out-of-pocket maximum is $8,300 for self-only coverage and $16,600 for family coverage.
This IRS guidance also announced the maximum amount that may be made newly available for Excepted Benefit Health Reimbursement Accounts in 2025, which is $2,150.
