Tax numbersTax years 2026 and 2025IRS Rev. Proc. 2025-32 and Public Law 119-21
FSA limits 2026 and 2025
For 2026 you can put $3,400 in a health FSA and $7,500 per household in a dependent care FSA (up from $3,300 and $5,000 in 2025).
2025FinalFor returns filed in 2026. Rev. Proc. 2024-40.
2026Current yearFor returns filed in 2027. Rev. Proc. 2025-32 § 4.15-4.16; Public Law 119-21 § 70404.
2027Not yet publishedNot published as of 9 October 2026. The 2027 health FSA limit will be in the IRS revenue procedure that follows Rev. Proc. 2025-32. Until then, plan with the 2026 figures on this page.
| 2026 | 2025 | Change | |
|---|---|---|---|
| Health FSA, salary reduction limit | $3,400 | $3,300 | +$100 (+3.0%) |
| Health FSA, most you can carry over (if the plan allows) | $680 | $660 | +$20 (+3.0%) |
| Dependent care FSA, per household | $7,500 | $5,000 | +$2,500 (+50.0%) |
| Dependent care FSA, married filing separately | $3,750 | $2,500 | +$1,250 (+50.0%) |
| Commuter transit pass or vanpool, per month | $340 | $325 | +$15 (+4.6%) |
| Qualified parking, per month | $340 | $325 | +$15 (+4.6%) |
What to know
Health FSA. The $3,400 limit is per employee: spouses who each have an FSA through work can each put in $3,400. If the plan allows a carryover, up to $680 of unused 2026 money can move into 2027.
Dependent care FSA. Public Law 119-21 raised the limit from $5,000 to $7,500 ($2,500 to $3,750 if married filing separately) for tax years starting in 2026. This amount is set in the law and is not indexed for inflation.
Have a high-deductible health plan? Compare the HSA limits, which roll over without a cap.
Questions and answers
- What is the 2026 FSA limit?
- $3,400 for a health FSA and $7,500 per household for a dependent care FSA.
- How much can I carry over into 2027?
- Up to $680 of unused 2026 health FSA money, if your employer's plan allows carryovers.
- Did the dependent care FSA limit change?
- Yes. It rose from $5,000 to $7,500 for 2026 under Public Law 119-21.
Related
- HSA limits$4,400 / $8,750
- Child tax credit$2,200 a child
- Tax brackets37% from $640,600
- Standard deduction$16,100 single
- Capital gains brackets0% to $49,450 single
- Your federal tax receiptwhere your tax goes
- State income tax calculators50 states and DC
- All tax numbers2025 and 2026
Sources
- IRS, Rev. Proc. 2025-32: 2026 inflation adjustments (as amended by Public Law 119-21, the One, Big, Beautiful Bill Act).
- IRS, Rev. Proc. 2024-40: 2025 inflation adjustments.
- Public Law 119-21 (One, Big, Beautiful Bill Act), 139 Stat. 72, 4 July 2025.
- Every figure on this page was checked against the documents above by an automated test on 9 October 2026. Status of 2027 figures checked on 9 October 2026 (IRS newsroom and SSA). Page built 2026-10-09.