On Oct. 22, 2024, the IRS announced the maximum 2025 plan contribution limits for health care FSAs, commuter benefits and adoption assistance.
You can now benefit from increased contributions to your flexible spending account (FSA). Since FSA funds are income tax-free, you’ll save on every dollar you add. Plus, if you have commuter benefits, you can save more on work-related commuting costs. We’re here to help you manage your expenses and take control of your health care finances.
For the 2025 plan year, limits are as follows:
| Account | 2024 | 2025 | Increase |
|---|---|---|---|
| Health care FSA | $3,200 | $3,300 | $100 |
| Health care FSA carryover | $640 | $660 | $20 |
| Commuter benefits: transit | $315/month | $325/month | $10/month |
| Commuter benefits: parking | $315/month | $325/month | $10/month |
| Adoption assistance | $16,810 | $17,280 | $470 |
Important details:
- In some cases, you can contribute up to the IRS limit and still receive employer contributions.
- For FSA carryovers, a plan ending Dec. 31, 2025, would allow $660 to be carried over to the 2026 plan year. Generally, an amount that rolls over into the 2026 plan year does not affect the maximum limit that employees can contribute.
- There is no change to the dependent care FSA limit for 2025. If you’re single or married and filing a joint return, the limit is $5,000 a year. For married people filing separately, the limit is $2,500.
- For the latest information on yearly HSA contribution limits, visit this page.
For more information, read the IRS announcement at irs.gov.*
*IRS.gov is governed under separate privacy and website policies, which are available for review on their site.
Explore these health finance accounts
Flexible spending accounts (FSAs)
A health care FSA reimburses you for qualified health care expenses for you and eligible dependents.
Dependent care flexible spending accounts (DCFSA)
A dependent care FSA helps you save on eligible child and adult care services.
Commuter benefits
Commuter benefits help you save on the costs of taking a train, bus or commuter highway vehicle and on your parking fees.
Lifestyle spending accounts
Employer-funded assistance for expenses can help improve your work-life balance.