A health plan is HSA-eligible when it meets the IRS definition of a high-deductible health plan (HDHP), which comes down to two numbers: a minimum annual deductible and a maximum cap on out-of-pocket expenses. For 2025, the plan’s deductible must be at least $1,650 for self-only coverage or $3,300 for family coverage, and total out-of-pocket costs can’t exceed $8,300 (self-only) or $16,600 (family). But the plan itself is only half the equation. You also have to meet personal eligibility rules to actually contribute to an HSA.
The Deductible and Out-of-Pocket Thresholds
The IRS updates these numbers annually for inflation. Here’s what qualifies for 2025 and what’s already been announced for 2026:
- 2025 self-only coverage: minimum deductible of $1,650, maximum out-of-pocket of $8,300
- 2025 family coverage: minimum deductible of $3,300, maximum out-of-pocket of $16,600
- 2026 self-only coverage: minimum deductible of $1,700, maximum out-of-pocket of $8,500
- 2026 family coverage: minimum deductible of $3,400, maximum out-of-pocket of $17,000
Out-of-pocket expenses include deductibles, copayments, and coinsurance, but not premiums. If a plan’s deductible falls even one dollar below the minimum, or its out-of-pocket cap exceeds the maximum, the plan doesn’t qualify.
How Family Plan Deductibles Must Be Structured
This is where many plans quietly fail to qualify. Family HDHPs typically use an aggregate deductible, meaning the entire family deductible must be satisfied before the plan starts paying for any family member’s care. That structure meets HSA requirements because no individual can access benefits below the IRS minimum threshold.
Plans with embedded deductibles work differently. They set a lower individual deductible within the family plan, so one person can start receiving post-deductible benefits sooner. That sounds better for the patient, but it creates an HSA problem: if the embedded individual deductible is lower than the IRS minimum for family coverage ($3,300 in 2025), the plan isn’t HSA-eligible. The only way an embedded-deductible family plan qualifies is if the individual deductible within it is at or above the family-level minimum.
What the Plan Can Cover Before the Deductible
An HSA-eligible plan generally can’t pay for anything until you’ve met the deductible, with one major exception: preventive care. The IRS allows HDHPs to cover preventive services at no cost to you, before the deductible, without losing their HSA-qualified status.
Preventive care includes the services you’d expect: annual physicals, immunizations, cancer screenings (mammograms, colonoscopies), blood pressure and cholesterol testing, and well-child visits. But the IRS list extends further than many people realize. HDHPs can also cover certain insulin products and insulin delivery devices before the deductible, regardless of whether they’re prescribed for existing diabetes or to prevent complications. Continuous glucose monitors that pierce the skin qualify too. Over-the-counter contraceptives, including birth control pills, emergency contraception, and condoms, are all classified as preventive care for HDHP purposes.
Any item or service classified as preventive under the Public Health Service Act also counts. So if your HDHP covers these things with no copay before you hit your deductible, that’s by design, and it doesn’t affect the plan’s HSA eligibility.
Personal Eligibility Rules Beyond the Plan
Having the right plan is necessary but not sufficient. To contribute to an HSA, you must meet all four of these conditions on the first day of each month:
- Covered by an HDHP: your active health plan must meet the deductible and out-of-pocket thresholds described above.
- No other disqualifying health coverage: you can’t be covered by a second health plan that isn’t an HDHP, with limited exceptions.
- Not enrolled in Medicare: once Medicare Part A or Part B begins, you can no longer make pre-tax HSA contributions. You remain eligible for the months before your Medicare coverage starts.
- Not claimable as a dependent: if someone else can claim you as a dependent on their tax return, you can’t contribute to your own HSA.
The Medicare rule catches some people off guard. If you’re still working at 65 and delay Medicare enrollment, you can keep contributing to your HSA. But the month your Medicare coverage kicks in, contributions must stop. You can still spend existing HSA funds on qualified expenses, you just can’t add new money.
Coverage That Disqualifies You
The “no other health insurance” rule is stricter than it sounds. A general-purpose flexible spending account (FSA) counts as disqualifying coverage because it can reimburse medical expenses before you’ve met your HDHP deductible. The same goes for a general-purpose health reimbursement arrangement (HRA) from a spouse’s employer.
There are compatible versions of both accounts. A limited-purpose FSA, which only covers dental and vision expenses, won’t disqualify you. A post-deductible HRA that only kicks in after your HDHP deductible is met is also fine. If your spouse has a traditional FSA through their employer, though, it typically makes you ineligible for HSA contributions, even if you’re not the one enrolled in the FSA. This is one of the most common accidental disqualifiers during open enrollment.
Certain other coverage types don’t count against you: dental insurance, vision insurance, long-term care insurance, and coverage for a specific disease or illness (like a cancer policy) are all permitted alongside an HSA.
HSA Contribution Limits for 2025 and 2026
Once your plan qualifies and you meet the personal eligibility rules, the IRS caps how much you can put in each year. For 2025, the limit is $4,300 for self-only coverage and $8,550 for family coverage. Those numbers rise in 2026 to $4,400 (self-only) and $8,750 (family). If you’re 55 or older, you can contribute an additional $1,000 per year as a catch-up contribution.
Contributions from you, your employer, and anyone else all count toward the same annual cap. If you’re HSA-eligible for only part of the year, your contribution limit is generally prorated by the number of months you were eligible, calculated from the first day of each month.