2027 Health FSA Contribution Limit
Projected 2027 health FSA salary-reduction contribution limit and the maximum carryover of unused amounts.
Projected for 2027, the Health FSA salary reduction contribution limit is $3,500; Maximum carryover of unused amounts is $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 3.15 — source, retrieved 2026-09-19. Every figure on this page is read from a dataset at build time; none is typed into the page.
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 rounded down to the next lowest multiple of $50 (IRC §125(i)(2) via §1(f)(3),(7)); carryover maximum is 20% of the salary-reduction limit, rounded to the next lowest multiple of $10 (Notice 2013-71 formula). (IRS Rev. Proc. 2025-32, section 3.15, retrieved 2026-09-19)
Common questions
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 rounded down to the next lowest multiple of $50 (IRC §125(i)(2) via §1(f)(3),(7)); carryover maximum is 20% of the salary-reduction limit, rounded to the next lowest multiple of $10 (Notice 2013-71 formula). — to the official 2026 figures, using a +3.06% growth factor. It is labelled as a projection on every row, and this page is regenerated from the dataset the day the official figure lands.
What sets these numbers?
They are set under IRC §125(i). Indexed to C-CPI-U. Salary-reduction limit rounded down to the next lowest multiple of $50 (IRC §125(i)(2) via §1(f)(3),(7)); carryover maximum is 20% of the salary-reduction limit, rounded to the next lowest multiple of $10 (Notice 2013-71 formula). The 2026 figures are taken from the agency's own publication (IRS Rev. Proc. 2025-32, section 3.15, 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) →
Every figure here with its status and source: JSON. QuantCalc is calculation software, not tax advice.