2026 FSA Contribution Limits Announced
The IRS announced the new limits on October 9, 2025.
Highlights of changes coming in 2026:
- FSA Contributions: Contributions to a healthcare flexible spending account have increased $100 to $3,400 – up from $3,300 in 2025.
- FSA Carryover Amount: If the employer allows for carry-over, FSA participants can now carry over $680 – up $20 from $660 in 2025.
- Transit & Parking Benefits: The monthly contribution limit on parking and transit benefits will increase to $340 – up from $325 in 2025.
- Adoption Assistance Program: The maximum exclusion for qualified adoption expenses under the adoption assistance program is now $17,670 – up from $17,280 in 2025.
- Dependent Care FSA Limit: The annual dependent care flexible spending account (FSA) contribution limit will increase to $7,500 – up from from $5,000 in 2025.
| Taxable Years Beginning in 2026 | Taxable Years Beginning in 2025 | |
| Limit on voluntary employee salary reduction contributions to a health flexible spending arrangement | $3,400 | $3,300 |
| Maximum carryover amount of unused FSA amounts | $680 | $660 |
| Monthly limit on fringe benefit exclusion for transit and parking | $340 | $325 |
| Maximum reimbursement from a qualified small employer health reimbursement arrangement | $6,450 ($13,100 for family coverage) |
$6,350 ($12,800 for family coverage) |
| Maximum reimbursement from a qualified dependent care flexible spending account | $7,500 | $5,000 |
El cuadro anterior no incluye todas las disposiciones del ajuste por el coste de la vida.
Para un desglose completo de los cambios realizados por el IRS para las contribuciones a cuentas de beneficios, vea los detalles completos aquí.
HSA Limits were previously announced earlier in the year. Find them HERE.
