The IRS today published the inflation-adjusted contribution limits and high-deductible health plan requirements for 2026. For the coming year, the annual deduction limit for individuals with self-only coverage under a high-deductible health plan is $4,400. The annual deduction limit for individuals with family coverage is $8,750.
Also for 2026, the minimum annual deductible for a high-deductible health plan is $1,700 for self-only coverage and $3,400 for family coverage. The minimum annual-of-pocket limit — such as deductibles, co-payments and other amounts, but not premiums — is $8,500 for self-only coverage and $17,000 for family coverage.