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.
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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 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 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.
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 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 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) → Every 2027 figure vs 2026 →
Every figure here with its status and source: JSON. QuantCalc is calculation software, not tax advice.