Earlier this month the Internal Revenue Service (IRS) published Rev. Proc. 2024-25 which includes the 2025 limits for qualified high deductible health plans (HDHPs) and Health Savings Accounts (HSAs). Below is a summary of these limits:
 

Minimum Deductible to Qualify as an HDHP

• Single-only HDHP coverage = $1,650 (an increase of $50 from 2024)
• Family HDHP coverage = $3,300 (an increase of $100 from 2024)
 

Maximum Out-of-Pocket Limit to Qualify as an HDHP

• Single-only HDHP coverage = $8,300 (an increase of $250 from 2024)
• Family HDHP coverage = $16,600 (an increase of $500 from 2024)
 

Annual HSA Contribution Limit

• Single-only HDHP coverage = $4,300 (an increase of $150 from 2024)
• Family HDHP coverage = $8,550 (an increase of $250 from 2024)
• Catch-up contribution (age 55 and older) = $1,000
 

Rev. Proc. 2024-25 also indicates the maximum reimbursement limit for an Excepted Benefit Health Reimbursement Arrangement (EBHRA) will increase to $2,150 for plan years beginning in 2024. This is an increase of $50 from 2024.