What is the 2026 health FSA limit?

Rev. Proc. 2025-32: $3,400 employee salary reduction for plan years beginning in 2026. If the plan allows carryover, the maximum unused amount that may carry into the next year is $680 (20% of $3,400).

What about dependent-care FSA?

OBBBA (P.L. 119-21) raised IRC §129 to $7,500 ($3,750 MFS) for years beginning in 2026. The cafeteria plan must be amended — many employers still print $5,000. Confirm with HR before you elect $7,500.

Do employer credits share the $3,400?

Employee salary reduction is capped at $3,400. Some plans add a flex credit inside or outside that cap. This page treats employer dollars as sharing the statutory bucket so you can see an overflow.

No. A health FSA is use-it-or-lose-it (plus carryover/grace). An HSA needs an HDHP and has different 2026 caps ($4,400 / $8,750).

Runs in your browser · Last updated 7 September 2026

Free FSA Contribution Calculator 2026

Free FSA contribution calculator 2026. Health FSA $3,400 / $680 carryover (Rev. Proc. 2025-32); dependent-care $7,500. Browser tool — nothing is uploaded.

AccountFiling status (dependent-care only)Your 2026 election ($)Employer flex credit ($)Carryover into 2026 ($)

Health FSA salary reduction $3,400 and carryover $680 — Rev. Proc. 2025-32. Dependent-care statutory cap $7,500 ($3,750 MFS) after OBBBA (P.L. 119-21); your cafeteria plan must be amended or the old $5,000 still binds. Use-it-or-lose-it still applies except for an allowed carryover or grace period.

2026 statutory cap

$3,400

Remaining room

$1,000

Excess election

Election + employer

$2,400

Carryover used / max

$0 / $680

How to use this tool

Pick health FSA or dependent-care FSA and filing status.
Enter your election, any employer flex credit, and a health-FSA carryover.
Read remaining room or excess against the 2026 statutory cap.

Worked example

Health FSA election $2,000 plus $400 employer credit: $1,000 remains under $3,400. A $3,500 election is $100 over. Dependent-care $7,500 fills the OBBBA cap if the plan adopted it; MFS is $3,750. For HDHP + HSA room use the 2026 HSA calculator.

Frequently asked questions

What is the 2026 health FSA limit?: Rev. Proc. 2025-32: $3,400 employee salary reduction for plan years beginning in 2026. If the plan allows carryover, the maximum unused amount that may carry into the next year is $680 (20% of $3,400).
What about dependent-care FSA?: OBBBA (P.L. 119-21) raised IRC §129 to $7,500 ($3,750 MFS) for years beginning in 2026. The cafeteria plan must be amended — many employers still print $5,000. Confirm with HR before you elect $7,500.
Do employer credits share the $3,400?: Employee salary reduction is capped at $3,400. Some plans add a flex credit inside or outside that cap. This page treats employer dollars as sharing the statutory bucket so you can see an overflow.
Is this an HSA?: No. A health FSA is use-it-or-lose-it (plus carryover/grace). An HSA needs an HDHP and has different 2026 caps ($4,400 / $8,750).
Uploaded?: No.