| Limit | 2026 | 2025 |
|---|---|---|
| Health FSA salary-reduction limit | $3,400.00 | $3,300.00 |
| Health FSA carryover maximum Only if your employer plan adopts the carryover; does not count against the next year's limit. | $680.00 | $660.00 |
| Dependent Care FSA (single / married filing jointly) Raised from $5,000 by the One Big Beautiful Bill Act — first increase since 1986. Not indexed for inflation. | $7,500.00 | $5,000.00 |
| Dependent Care FSA (married filing separately) | $3,750.00 | $2,500.00 |
| HSA limit — self-only (for comparison) | $4,400.00 | $4,300.00 |
| HSA limit — family (for comparison) | $8,750.00 | $8,550.00 |
2026 limits verified 2026-07-27 against IRS Rev. Proc. 2025-32
2026 limits verified 2026-07-27 against One Big Beautiful Bill Act (2025), IRC § 129
2026 limits verified 2026-07-27 against IRS Rev. Proc. 2025-19
The health FSA limit applies per employee, per employer — spouses with separate employers can each elect the full amount. The dependent care FSA limit is per household. FSA elections are made during open enrollment and locked for the year unless you have a qualifying life event.
Powered by Budget Build Invest !