IRS Releases 2025 HSA, HDHP, and HRA Inflation Adjusted Amounts

The ​​Internal Revenue Service (IRS) issued Revenue Procedure 2024-25 announcing the calendar year 2025 annual health savings account (HSA) contribution limitation, the minimum deductible for a high-deductible health plan (HDHP), the maximum out-of-pocket expense limits for an HDHP, and the maximum amount for an excepted benefit health reimbursement arrangement (HRA).

The annual HSA contribution limit is:

    $4,300 for self-only coverage

    $8,550 for family coverage.

The minimum deductible of a HDHP is:

    $1,650 for self-only coverage

    $3,300 for family coverage.

The maximum out-of-pocket expense limit for a HDHP is:

    $8,300 for self-only coverage

    $16,600 for family coverage.

The maximum amount for an excepted benefit HRA is $2,150.