In Rev. Proc. 2024-25, the IRS made changes for health savings accounts for 2025. The maximum annual HSA contribution is:
- $4,300 for an eligible individual with self-only coverage.
- $8,550 for family coverage.
HSAs are used on conjunction with a High Deductible Health Plan. The 2025 maximum annual out-of-pocket amount for HDHP self-only coverage is $8,300. For HDHP family coverage it’s $16,600.
For HSA-compatible HDHPs, the 2025 minimum deductible amounts are:
- $1,650 for self-only coverage.
- $3,300 for family coverage.
For the full details, see the IRS revenue procedure.