HDHP (High-Deductible Health Plan)
Definition current for the 2026 plan year · Last reviewed July 2026
In one sentence: A plan meeting IRS deductible/OOPM rules that unlocks HSA eligibility — in 2026, deductibles of roughly $1,700+ single.
An HDHP in the tax-code sense isn't just "a plan with a big deductible" — it's a plan meeting specific IRS tests (2026: minimum deductible around $1,700 single / $3,400 family, OOPM below a set ceiling, and no non-preventive coverage before the deductible). Only enrollment in a qualifying HDHP lets you fund an HSA.
Marketplace subtlety: not every high-deductible bronze plan is HSA-eligible — a bronze plan offering pre-deductible doctor copays flunks the IRS test even with a $7,500 deductible. Marketplace filters label eligible plans ("HSA-eligible" checkbox); look for it explicitly rather than assuming.
Who should choose one: people who'd buy a cheap bronze plan anyway and can fund the HSA — the account converts the plan's weakness (you pay early costs) into a tax strategy. Who shouldn't: anyone under 250% of FPL (CSR silver beats everything — see CSR) and heavy healthcare users who'd blow through the deductible annually anyway.