Quick Answer: A High-Deductible Health Plan (HDHP) is a health plan meeting IRS deductible minimums, making it the only plan type that lets you open an HSA. In 2026, the IRS requires a minimum deductible of $1,700 (self-only) or $3,400 (family) per [IRS Rev. Proc. 2025-19](https://www.irs.gov/pub/irs-drop/rp-25-19.pdf), with an out-of-pocket cap of $8,500/$17,000. HDHPs are available on the [ACA Marketplace](/aca-income-limits) and through most employer benefit programs.
Annual High-Deductible Health Plan (HDHP) Limits
Current annual limits| Coverage Type | Min. Deductible (2026) | Max OOP (2026) | HSA Contribution Limit (2026) |
|---|
| Self-only | $1,700 | $8,500 | $4,400 |
| Family | $3,400 | $17,000 | $8,750 |
| Age 55+ catch-up (add-on) | N/A | N/A | +$1,000 |
Source: IRS Rev. Proc. 2025-19. Effective January 1, 2026.
Source: https://www.irs.gov/pub/irs-drop/rp-25-19.pdf
HDHP vs. Standard Plan: Key Differences
A standard plan (PPO, HMO, or EPO below IRS HDHP minimums) typically has a lower deductible but no HSA access. An HDHP trades a higher upfront deductible for lower premiums and the ability to fund an HSA with pre-tax dollars that roll over indefinitely. Enrollees who qualify for a Premium Tax Credit can still choose an HDHP and open an HSA, provided they are not enrolled in Medicare or claimed as a dependent.
HDHP vs. standard plan by feature (2026 chart)| Feature | HDHP | Standard Plan |
|---|
| Min. deductible (self-only) | $1,700+ | Varies (often $0-$1,000) |
| HSA eligible | Yes | No |
| Typical monthly premium | Lower | Higher |
| Pre-deductible coverage | Preventive care only (ACA required) | Often broader |
Source: IRS Rev. Proc. 2025-19; HealthCare.gov 2026.
Source: https://www.irs.gov/pub/irs-drop/rp-25-19.pdf
Frequently Asked Questions
What are the 2026 IRS HDHP minimum deductibles?
For 2026, the IRS minimum deductible is $1,700 (self-only) or $3,400 (family) per Rev. Proc. 2025-19. A plan must meet or exceed these floors to qualify as an HDHP and allow HSA contributions. Out-of-pocket expenses cannot exceed $8,500 (self-only) or $17,000 (family).
Can I open an HSA if my employer offers an HDHP?
Yes. Enrolling in any IRS-qualifying HDHP, whether through an employer or the [ACA Marketplace](/aca-income-limits), lets you fund an HSA. In 2026, the contribution limit is $4,400 (self-only) or $8,750 (family). Enrollees 55 or older can add $1,000 more as a catch-up contribution.
Does enrolling in Medicare disqualify me from contributing to an HSA?
Yes. Once enrolled in any part of Medicare (A, B, C, or D), you can no longer make new HSA contributions. Existing HSA funds remain available tax-free for qualified expenses. Review [Medicare eligibility](/medicare-eligibility) rules before your 65th birthday to avoid losing eligible contribution months.
