2025 Summary
For the 2025 calendar year, health savings accounts (HSAs) and health reimbursement arrangements (HRAs) will be subject to revised inflation-adjusted limits. If you have self-only coverage under a high deductible health plan, you can contribute up to $4,300 to your HSA; for family coverage, that limit jumps to $8,550. To qualify as a high deductible health plan, your minimum deductible must be at least $1,650 for self-only coverage or $3,300 for a family plan, and your total out-of-pocket costs can’t exceed $8,300 for self-only or $16,600 for family coverage. Excepted benefit HRAs will also see changes, with the maximum new amount set at $2,150 for the 2025 plan year. The updated limits maintain HSAs and HRAs' value by adjusting for inflation, preserving participant benefits.
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HSA Contribution Limits
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Amount ($)
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Self-only Coverage
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4,300
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Family Coverage
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8,550
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Minimum Deductible Amounts for a Qualified HDHP
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Amount ($)
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Self-only Coverage
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1,650
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Family Coverage
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3,300
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Maximum Out-of-Pocket Amounts for a HDHP
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Amount ($)
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Self-only Coverage
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8,300
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Family Coverage
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16,600
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Excepted Benefit HRA Limit
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Amount ($)
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Plan Year 2025
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2,150
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Full details follow
Part III
Administrative, Procedural, and Miscellaneous
26 CFR 601.602: Tax forms and instructions.
(Also Part I, §§ 1, 223; Part III § 54.9831-1)
Rev. Proc. 2024-25
SECTION 1. PURPOSE
This revenue procedure provides the 2025 inflation adjusted amounts for Health Savings Accounts (HSAs) as determined under § 223 of the Internal Revenue Code and the maximum amount that may be made newly available for excepted benefit health reimbursement arrangements (HRAs) provided under § 54.9831-1(c)(3)(viii) of the Pension Excise Tax Regulations.
SECTION 2. 2025 INFLATION ADJUSTED ITEMS
.01 HSA Inflation Adjusted Items.
(1) Annual contribution limitation. For calendar year 2025, the annual limitation on deductions under § 223(b)(2)(A) for an individual with self-only coverage under a high deductible health plan is $4,300. For calendar year 2025, the annual limitation on deductions under § 223(b)(2)(B) for an individual with family coverage under a high deductible health plan is $8,550.
(2) High deductible health plan. For calendar year 2025, a “high deductible health plan” is defined under § 223(c)(2)(A) as a health plan with an annual deductible that is not less than $1,650 for self-only coverage or $3,300 for family coverage, and for which the annual out-of-pocket expenses (deductibles, co-payments, and other amounts, but not premiums) do not exceed $8,300 for self-only coverage or $16,600 for family coverage.
.02 HRA Inflation Adjusted Item.
For plan years beginning in 2025, the maximum amount that may be made newly available for the plan year for an excepted benefit HRA under § 54.9831-1(c)(3)(viii) is $2,150. See § 54.9831-1(c)(3)(viii)(B)(1) for further explanation of this calculation.
SECTION 3. EFFECTIVE DATE
This revenue procedure is effective for HSAs for calendar year 2025 and for excepted benefit HRAs for plan years beginning in 2025.
SECTION 4. DRAFTING INFORMATION
The principal author of this revenue procedure is Kyle Walker of the Office of Associate Chief Counsel (Income Tax & Accounting). For further information regarding § 223, HSAs, and excepted benefit HRAs, contact Regan Rusher at (202) 317-5500 (not a toll-free number). For further information regarding the calculation of the inflation adjustments in this revenue procedure, contact Mr. Walker at (202) 317-4718 (not a toll-free number).
https://www.irs.gov/pub/irs-drop/rp-24-25.pdf
