Health Savings Accounts (HSA). In 2025, the annual contribution limitation for an individual with self-only coverage under a high deductible health plan (HDHP) will be $4,300 ($8,550 for a family). At age 55, individuals can contribute an additional $1,000.
Medical Savings Accounts (MSA). For 2025, a high-deductible health plan (HDHP) is one that, for participants who have self-only coverage in an MSA, has an annual deductible that is not less than $2,850 (an increase of $50 from 2024) but not more than $4,300 (an increase of $150 from 2023). For participants with family coverage, an annual deductible that is not less than $5,700 (a boost from $5,550 in 2024) but not more than $8,550 in 2025 (up from $8,350 in 2024). For self-only coverage, the maximum out-of-pocket expense amount is $5,700 in 2024, an increase of $150 from 2024. For family coverage in 2025, the maximum out-of-pocket expense amount is $10,500 in 2025, an increase of $300 from 2024.
The unpopular shared individual responsibility payment has been eliminated for the tax year 2025.