FSA Contribution Limit 2026
Updated for the 2026 tax year · Last updated June 13, 2026
Health FSA salary reduction limit
$3,400
2026 · up from $3,300 in 2025
| Limit | 2026 | 2025 |
|---|---|---|
| Health FSA contribution | $3,400 | $3,300 |
| Carryover to next year | $680 | $660 |
What changed for 2026
For 2026 the health FSA limit rose $100 to $3,400, and the maximum carryover (for plans that allow it) increased to $680. The limit applies per employee, so two working spouses can each contribute $3,400.
How it works
- •FSA contributions are pre-tax salary reductions, lowering both income tax and FICA wages.
- •FSAs are 'use it or lose it,' but a plan may offer either a carryover of up to $680 or a grace period of up to 2.5 months — not both.
- •Unlike an HSA, an FSA does not require an HDHP and is owned by the employer's plan, so it generally does not move with you between jobs.
- •Dependent care FSAs are separate and have their own $5,000 limit, unchanged for 2026.
FSA Contribution Limit 2026 FAQ
What is the FSA contribution limit for 2026?
The 2026 health FSA limit is $3,400 per employee, up from $3,300. Plans that allow carryover can roll up to $680 into the next year.
What happens to FSA money I don't use?
Health FSAs are use-it-or-lose-it. Depending on your plan you may carry over up to $680 or get a grace period of up to 2.5 months, but unspent amounts beyond that are forfeited.
Can both spouses contribute to an FSA?
Yes. The $3,400 limit is per employee, so two working spouses with their own FSAs can contribute $3,400 each.
Related 2026 limits
See all calculators and limits on the retirement & tax hub.
Source: IRS Rev. Proc. 2025-32 (2026 health FSA limit). For informational purposes only, not tax advice.