2026 Health FSA Contribution Limit

The official 2026 health FSA salary-reduction contribution limit and the maximum carryover of unused amounts.

The 2026 health FSA salary-reduction contribution limit is $3,400 per employee. If the employer's plan allows a carryover of unused amounts into the next plan year, the most it may carry over is $680.

Official  Published by the IRS for tax year 2026 (IRS Rev. Proc. 2025-32). These are the figures for income earned in 2026, reported on the 2026 return filed in early 2027. Planning for 2027? See the 2027 figures →

Health FSA limits, 2026 — IRS Rev. Proc. 2025-32 section 3.15
Limit2026
Health FSA salary reduction contribution limit $3,400
Maximum carryover of unused amounts $680

The limit is per employee, so both spouses can each contribute up to $3,400 to their own employer's FSA in the same year, even if they are married filing jointly. A plan is not required to offer a carryover at all — it may instead offer a short grace period, or neither, and forfeit unused amounts under the "use it or lose it" rule. A dependent-care FSA is a separate account with its own $5,000 statutory limit, unrelated to this one.

Your 2026 FSA room

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Common questions

What is the FSA contribution limit for 2026?

The 2026 health FSA salary-reduction contribution limit is $3,400 per employee. If the employer's plan allows a carryover of unused amounts into the next plan year, the most it may carry over is $680. Source: IRS Rev. Proc. 2025-32.

Can unused FSA money carry over?

Only if the employer's plan allows it, and only up to $680 for 2026 (IRS Rev. Proc. 2025-32). A plan may instead offer a grace period of up to 2.5 months, or neither.

What is the 2027 FSA limit?

See 2027 FSA contribution limit, not yet published — the IRS Revenue Procedure lands in the autumn.

Sources

Every figure on this page is read at build time from QuantCalc’s tax constants, the same ones the planner runs on, and was checked against the text of the documents above. Every figure with its source: JSON. QuantCalc is calculation software, not tax advice.

Related

2026 HSA contribution limits → 2026 401(k) contribution limits →

An FSA is a one-year bet on your own spending — a retirement plan is a forty-year one — see the whole picture in the free planner →