2025 Inflation Adjusted HSA, HDHP, and HRA Amounts

On May 10, 2024, the IRS released Rev. Proc. 2024-25, which increases the contribution limit for Health Savings Accounts (HSA), the minimum deductible and maximum out-of-pocket expense limits under High-Deductible Health Plans (HDHP), and the maximum amount for excepted benefit Health Reimbursement Accounts (HRA) for 2025.

For self-only coverage, the new HSA contribution amount is $4,300; for family coverage, the HSA contribution amount is $8,550. This is an increase of $150 and $250, respectively, from 2024.

For HDHPs, the new annual deductible threshold is $1,650 for self-only coverage and $3,300 for family coverage, an increase of $50 and $100, respectively. The annual out-of-pocket expenses — such as deductibles, co-payments, and other amounts, but not premiums — may not exceed $8,300 for self-only coverage or $16,600 for family coverage, an increase of $250 and $500, respectively.

For excepted benefit HRAs whose plan years begin in 2025, the new maximum amount that may be made available is $2,150, an annual increase of $50.

These increased amounts will become effective on Jan. 1, 2025, and for excepted benefit HRAs for plan years beginning in 2025.

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