The IRS has released a Revenue Procedure announcing that the Healthcare FSA limit is increasing to $3,400 for plan years beginning on or after January 1, 2026, which is an increase of $100 from the current 2025 maximum of $3,300.  In addition, the Healthcare FSA carryover for 2026 has been increased to $680 per year, an increase of $20 from the current 2025 maximum of $660.

The monthly Commuter Benefits limit for both mass transit and parking increased by $15, for a maximum monthly contribution limit of $340.

Also, the IRS increased the maximum limit for Adoption Assistance has increased from $17,280 to $17,670 beginning with plans on or after January 1, 2026.

As part of the OBBA of 2025 (sec. 70404), the Dependent Daycare FSA annual limit has increased to $7,500 (married or single; $3,750 if married filing separately) for plan years beginning on or after January 1, 2026. The previous $5,000 limit stood unchanged for nearly 40 years. 

Finally, the Social Security Administration announced that benefits for 75 million Americans will increase 2.8 percent in 2026.  The maximum amount of earnings subject to the Social Security tax (taxable maximum) will increase to $184,500 in 2026.

Download our handy sheet of 2026 Contribution Limits for Pre-Tax Plans HERE.