2026 pre-tax benefit limits at a glance
Here are the 2026 IRS contribution limits for the most common pre-tax accounts, with the carryover rule and the primary source for each. Every figure below is a 2026 IRS number.
| Account | 2026 limit | Rollover / carryover rule | IRS source |
|---|---|---|---|
| Health FSA | $3,400 per employee | Up to $680 carryover to next year, if the plan allows | Rev. Proc. 2025-32 |
| Dependent Care FSA | $7,500 per household ($3,750 if married filing separately) | No carryover. Grace period of up to 2.5 months only | One Big Beautiful Bill provisions |
| HSA (self-only) | $4,400 | Rolls over in full, indefinitely | Rev. Proc. 2025-19 |
| HSA (family) | $8,750 | Rolls over in full, indefinitely | Rev. Proc. 2025-19 |
Last updated: July 1, 2026.
Health FSA: $3,400, with a $680 carryover
For 2026 the IRS set the health FSA contribution limit at $3,400 per employee (Rev. Proc. 2025-32). If the plan offers it, employees can carry over up to $680 of unused funds into the next plan year. A health FSA can offer either the carryover or a 2.5-month grace period, but not both. See the full 2026 FSA rules for eligible expenses and enrollment timing.
Dependent Care FSA: $7,500, and no carryover
The dependent care FSA limit rose to $7,500 per household ($3,750 if married filing separately) for 2026, raised from $5,000 by the One Big Beautiful Bill Act and effective January 1, 2026. It is the first increase since 1986.
One point that is widely misstated: a dependent care FSA cannot carry money over. Unlike a health FSA, it has no carryover provision at all. The only relief for unused funds is a grace period of up to 2.5 months, if the plan offers one. Adopting the higher $7,500 limit is also optional, and an employer’s Section 125 plan document must be amended to allow it. See the dependent care FSA $7,500 breakdown for the employer and employee math.
HSA: $4,400 self-only, $8,750 family
For 2026 the HSA contribution limit is $4,400 for self-only coverage and $8,750 for family coverage (Rev. Proc. 2025-19). An HSA requires enrollment in a qualified high-deductible health plan, but unused balances roll over indefinitely and can be invested and grow tax-free. See FSA vs HSA vs HRA for how these accounts compare.
Why these numbers matter for payroll tax
Every dollar an employee contributes to any of these accounts pre-tax is a dollar the employer does not pay 7.65% FICA on, and that the employee does not pay income or payroll tax on either. To estimate the savings for your own headcount, use the free FICA savings calculator.
This is educational information, not tax or legal advice. Always confirm current figures against the IRS source before relying on them.
