The IRS released 2026 contribution limits for medical flexible spending accounts (medical FSAs) as part of Revenue Procedure 2025-32. These limits undergo annual adjustments to account for inflation.
2026 Medical FSA Contribution Limits
This contribution limit applies to health, limited-purpose, and post-deductible FSAs.
- 2026 Limit: $3,400/yr.
2025 Limit: $3,300/yr.
2026 Medical FSA Carryover
A medical FSA carryover allows you to roll over a portion of unused funds from your FSA into the next plan year, instead of losing them.
- 2026 Limit: $680/yr.
2025 Limit: $660/yr.
