2026 Contribution Limit For Flexible Spending Accounts (FSA)
The IRS announced that the maximum Medical FSA contribution limit for 2026 will be $3,400, an increase of $100 from 2025.
The limit is based on the employee and not the household. If an employee and spouse both have access to their own FSA through their respective employers, they are each eligible to contribute up to the $3,400 maximum into their respective Medical FSA.
Also effective January 1, 2026:
- The Dependent Care FSA limit is increasing from $5,000 to $7,500 for a married couple filing jointly or head of household
- The Dependent Care FSA limit is increasing from $2,500 to $3,750 for a married couple filing separately
- The FSA Carryover limit for plans that allow it is increasing from $660 to $680
- The Adoption Assistance limit is increasing from $17,280 to $17,670
- The maximum monthly pre-tax Commuter Benefit limit for qualified mass transit and parking is increasing from $325 to $340
There is no requirement to increase Medical FSA or Adoption Assistance limits. Employers must initiate a change. By contrast, mass transit, parking, and HSA limits will be updated automatically for elections on or after January 1, 2026.
More information can be found at: