This article covers how Health Savings Accounts work with ACA Marketplace coverage, which Marketplace plans are HSA-eligible, and how HSA contributions affect a consumer's eligibility for Marketplace financial assistance.
Key Terms
Key Terms
Health Savings Account (HSA): A tax-advantaged savings account individuals enrolled in an HSA-eligible health plan can use to pay for qualified medical expenses. Contributions, earnings, and withdrawals for qualified medical expenses are all tax-free.
High-Deductible Health Plan (HDHP): A health plan with a higher deductible than traditional health plans. Starting in 2026, all bronze and catastrophic Marketplace plans automatically qualify as HDHPs.
Modified Adjusted Gross Income (MAGI): The income calculation method the Marketplace uses to determine APTC and CSR eligibility. HSA contributions are an above-the-line deduction that reduces a consumer's MAGI.
Above-the-line deduction: A deduction subtracted from gross income before AGI is calculated. HSA contributions reduce the income figure the Marketplace uses to determine APTC eligibility.
How do Health Savings Accounts work with ACA Marketplace coverage?
A Health Savings Account (HSA) is a savings account that helps individuals pay for health care costs on a tax-advantaged basis. Contributions are tax-free, withdrawals for qualified medical expenses are tax-free, and earnings grow tax-free. Withdrawals for non-medical expenses are subject to ordinary income tax plus a 20% penalty (waived at age 65 or disability).
The table below shows the maximum HSA contribution limits:
2025 Self-Only | 2025 Family | 2026 Self-Only | 2026 Family | |
Annual HSA contribution limit | $4,300 | $8,550 | $4,400 | $8,750 |
Individuals age 55 or older may make an additional $1,000 catch-up contribution per year.
Which Marketplace plans are eligible for a Health Savings Account?
Starting in 2026, all bronze and catastrophic plans available as individual coverage through the Marketplace automatically qualify as HDHPs and are HSA-eligible. Other metal-level plans — silver, gold, and platinum — may be HSA-eligible if they meet IRS requirements for an HDHP, but this is not automatic. Agents and consumers can use the "Eligible for an HSA" filter on HealthCare.gov to view HSA-eligible plans.
Does contributing to an HSA reduce a consumer's income for Marketplace financial assistance purposes?
Yes. HSA contributions reduce a consumer's MAGI — the income figure the Marketplace uses to determine APTC and CSR eligibility. Consumers may factor expected HSA contributions into their estimated annual income when completing the Marketplace application. For consumers near an APTC eligibility threshold, HSA contributions can make a meaningful difference.
Note: Consumers enrolled in catastrophic plans are not eligible for APTC regardless of income.
Additional Resources
For additional help, please contact Producer Support, which is available by chat directly from your account, by phone at (866) 568-9649, or by email at [email protected].