HSA Contribution Limit Calculator
Calculate a coverage-month HSA limit, then subtract personal and employer deposits. This model uses monthly prorating rather than the last-month rule.
Rule year: 2026 · USD · Sources checked
2026 prorated HSA contribution limit
You have established each month of HSA eligibility, including qualifying HDHP coverage and absence of disqualifying coverage or Medicare. Married family-limit allocation and a spouse’s separate catch-up require separate checks. No last-month rule, rollovers, excess-removal procedure or investment-growth estimate.
For informational purposes only. This estimate is not financial advice, a tax return, a payroll calculation or a lender decision. See the supported circumstances and exclusions below.
How this calculator works
HSA limits apply to combined eligible contributions, including employer deposits. For 2026 the full-year coverage amounts are $4,400 self-only and $8,750 family. This calculator prorates those amounts by eligible months, with mutually exclusive self-only and family months. A qualified person aged 55 or older at year end can include an additional $1,000 annual catch-up, prorated by eligible catch-up months. Coverage and eligibility are tested on the applicable monthly basis; the separate last-month rule and its testing period are deliberately not assumed.
Formula and rules
Coverage limit = ($4,400 × self-only months + $8,750 × family months) / 12. Add eligible $1,000 catch-up × months / 12. Remaining room = max(0, limit − personal deposits − employer deposits).
Assumptions and limitations
You have established each month of HSA eligibility, including qualifying HDHP coverage and absence of disqualifying coverage or Medicare. Married family-limit allocation and a spouse’s separate catch-up require separate checks. No last-month rule, rollovers, excess-removal procedure or investment-growth estimate.
Worked example
Twelve eligible self-only months before age 55 give a $4,400 limit. After $1,000 personal and $500 employer deposits, $2,900 contribution room remains.
- 2026 prorated HSA contribution limit
- $4,400.00
- Remaining combined contribution room
- $2,900.00
- Entered excess over supported limit
- $0.00
- Coverage-based limit
- $4,400.00
Official sources and review
Reviewed against the sources below on 2026-10-06. Rates are held in versioned rule modules. Versioned rules, official source review and year-specific calculation tests.
- IRS Revenue Procedure 2025-19 ↗
2026 HSA annual limits: self-only $4,400; family $8,750.
- IRS Publication 969 ↗
Eligible coverage months, employer contributions, catch-up age 55 and separate last-month-rule testing.
Common questions
Do employer deposits use my contribution limit?
Yes. Eligible employer and personal contributions share the annual HSA limit.
Can both spouses put the full family limit into separate HSAs?
The family limit is generally shared between eligible spouses. Each eligible age-55 catch-up belongs in that spouse’s own HSA.
Why not automatically use the last-month rule?
It can depend on continued eligibility during a testing period. Monthly prorating avoids assuming facts about future coverage.