2027 Health FSA Contribution Limit
Updated · 2026 figures official · 2027 figures projected until the agency publishes
Projected 2027 health FSA salary-reduction contribution limit and the maximum carryover of unused amounts.
The 2027 health FSA contribution limit is projected at $3,500, and the most a plan can let you carry over is projected at $700.
Projected The agency has not published 2027 yet. Every 2027 figure below is our projection under the statutory formula (+3.06% C-CPI-U), shown so you can plan before the announcement — and replaced here the day the official number lands.
| Item | 2026 | 2027 | Status |
|---|---|---|---|
| Health FSA salary reduction contribution limit | $3,400 | $3,500 | Projected |
| Maximum carryover of unused amounts | $680 | $700 | Projected |
2026 figures as published by IRS Rev. Proc. 2025-32, section 4.15 — source, retrieved 2026-09-19. Every figure on this page is read from a dataset at build time; none is typed into the page.
What a 2027 health FSA contribution saves you in tax
Enter what you would put in. The tax engine figures your 2027 return with and without it: federal income tax, Social Security and Medicare tax, and state income tax.
2027 federal tax is the tax engine’s projection of the law as written, its dollar amounts indexed at the September 2025 to August 2026 chained-CPI window (+3.06% year on year) (until the official 2027 brackets replace the projection); FICA uses the engine’s 2027 wage base; the state line uses each state’s 2026 rules, the latest the state engine has. Your own wages only, no other income, the standard deduction. The projected limit is $3,500 per employee; up to $700 of unused money can carry over if your plan allows it (some plans give a grace period instead, or neither). State treatment: California taxes HSA contributions and New Jersey taxes both HSA and FSA contributions, so they get no state saving here; every other state is treated as following the federal exclusion, and city or county income taxes are not included.
See your whole 2026 return in the Return Preview → Enter your W-2 box 1 wages, which are already net of a payroll health FSA contribution, and it figures every line of the federal and state return.
Plan your 2026 contributions
Contributions for 2026 are still open: through payroll until 31 December for workplace plans, and until the April 2027 filing deadline for IRAs and HSAs. Free calculators:
- HSA rules and calculator — who can contribute to an HSA, the triple tax advantage, payroll versus direct contributions and withdrawals.
- Roth IRA calculator — how much you can put in a Roth IRA for 2026 at your income, what it grows to, and Roth versus traditional.
- Monte Carlo retirement calculator — whether your savings and contributions are enough: the success rate and the range of outcomes across simulated markets.
Thanks — you’re on the list. One email, once the official figures are on this page.
An FSA is a one-year bet on your own spending — a retirement plan is a forty-year one. QuantCalc runs your whole retirement — withdrawals, taxes, Medicare surcharges — year by year, on 2026 and 2027 figures.
Run the free tax-aware simulation →How this figure is set
Set under IRC §125(i). Indexed to C-CPI-U. Salary-reduction limit: $2,500 indexed from calendar year 2012, the increase rounded down to the next lowest multiple of $50 (IRC §125(i)(2)); carryover maximum is 20% of the salary-reduction limit (IRS Notice 2020-33, section III.A, which modified the flat $500 of Notice 2013-71), so it moves in $10 steps as the §125(i) limit moves in $50 steps. (IRS Rev. Proc. 2025-32, section 4.15, retrieved 2026-09-19)
Common questions
What is the FSA limit for 2027?
The 2027 health FSA salary-reduction limit is $3,500 (projected until the agency announces it), up from $3,400 in 2026.
What is the 2027 FSA carryover limit?
Up to $700 for 2027 plan years (projected until the agency announces it), if the plan allows carryovers; it was $680 for 2026.
Are the 2027 health fsa salary reduction limit and carryover figures final?
No. The agency publishes in the autumn. Until then the 2027 column here is a projection produced by applying the statutory indexing formula — C-CPI-U, Salary-reduction limit: $2,500 indexed from calendar year 2012, the increase rounded down to the next lowest multiple of $50 (IRC §125(i)(2)); carryover maximum is 20% of the salary-reduction limit (IRS Notice 2020-33, section III.A, which modified the flat $500 of Notice 2013-71), so it moves in $10 steps as the §125(i) limit moves in $50 steps. — to the statute's own base-year amount, rounded once, not by growing the rounded 2026 figure; chained-CPI amounts use the September 2025 to August 2026 C-CPI-U window (+3.06% year on year). It is labelled as a projection on every row, and this page is regenerated from the dataset the day the official figure lands.
When will the official 2027 health FSA limits be announced?
The IRS publishes the official 2027 health FSA limits in its annual inflation-adjustment revenue procedure. The 2026 figures came in Rev. Proc. 2025-32, released on October 9, 2025 (IRS news release IR-2025-103). Until then, the 2027 figures on this page are our projection; the published figures replace them here.
What sets these numbers?
They are set under IRC §125(i). Indexed to C-CPI-U. Salary-reduction limit: $2,500 indexed from calendar year 2012, the increase rounded down to the next lowest multiple of $50 (IRC §125(i)(2)); carryover maximum is 20% of the salary-reduction limit (IRS Notice 2020-33, section III.A, which modified the flat $500 of Notice 2013-71), so it moves in $10 steps as the §125(i) limit moves in $50 steps. The 2026 figures are taken from the agency's own publication (IRS Rev. Proc. 2025-32, section 4.15, retrieved 2026-09-19).
What changed from 2026?
The table shows both years side by side so the change is readable directly. Where a row says unchanged, that is a statutory result, not an omission.
Related
2027 HSA contribution limits → 2026 figures: FSA limit (official) → Dependent care FSA limit 2026 and 2027 → Every 2027 figure vs 2026 →
Every figure here with its status and source: JSON. QuantCalc is calculation software, not tax advice.