The current year plan contribution limits, as announced by the IRS, for FSA, HSA, and Commuter benefit plans.
The 2026 annual contribution limit for Medical and Limited Purpose Flexible Spending Accounts is $3,400.
This is an increase from $3,300 in 2025.
The 2026 annual rollover limit for Medical and Limited Purpose Flexible Spending Accounts is $680.
This is an increase from $660 in 2025.
The 2026 rate is limited to the smallest of the following amounts:
The 2025 rate is limited to the smallest of the following amounts:
The federal government sets the amount that can be contributed per calendar year to a Dependent Care FSA. Your employer may establish a lower plan limit. Please review your Plan Highlights on BRIWEB for your specific limit.
The 2026 maximum credit allowed for Adoption Assistance is $17,670.
This is an increase from $17,280 in 2025.
Employers, would you like to adjust your tax-free limits for your Medical FSA and/or Adoption Assistance for your upcoming plan year? There is no requirement to increase Medical FSA or Adoption Assistance limits. Employers must initiate a change. By contrast, Mass Transit, Parking, and HSA limits will be updated automatically for elections intended for the new plan year.
The 2026 monthly election limit for Mass Transit and Parking Accounts is $340.
This is an increase from $325 in 2025.
| Coverage Type | 2026 Limits | 2025 Limits |
|---|---|---|
| Individual/Self Coverage | $4,400 | $4,300 |
| Family Coverage | $8,750 | $8,550 |
| Coverage Type | 2026 Minimum | 2025 Minimum |
|---|---|---|
| Individual/Self Coverage | $1,700 | $1,650 |
| Family Coverage | $3,400 | $3,300 |
| Coverage Type | 2026 Maximum | 2025 Maximum |
|---|---|---|
| Individual/Self Coverage | $8,500 | $8,300 |
| Family Coverage | $17,000 | $16,600 |
FSA, Commuter, & Adoption Assistance Limits:
HSA Limits:
Considering enrolling in one or more of the accounts listed above? Check out our FSA, HSA, and Commuter calculator tools to maximize the effectiveness of your pre-tax benefit funds.
