Free DPC calculator
Do your DPC membership fees fit the 2027 HSA limit?
Enter each membership tier, how often you bill it, and whether it covers one person or more than one. The checker converts quarterly and annual fees to a monthly equivalent and tells you, tier by tier, whether the fee is within the 2027 IRS limit for HSA eligibility.
The 2027 limit is $150 a month for one person and $300 a month for an arrangement covering more than one person.
HSA fee checker
The tiers below are example values. Replace them with your own membership prices.
The limit applies to the total of every DPC arrangement covering a person, so a patient with two memberships adds them together. Not tax advice. Confirm your setup with a tax professional.
How it works
The checker turns every fee into a monthly equivalent, then compares it with the limit for that tier.
Monthly equivalent = amount billed / months in the billing period (1 for monthly, 3 for quarterly, 12 for annual). IRS Notice 2026-5 Q-13 allows periodic billing within the annualized limit, which is why the comparison is on the monthly equivalent.
A tier covering one person is compared with the individual limit. A tier covering more than one person is compared with the family limit. Both come from IRS Rev. Proc. 2026-24 and match 2026 under Public Law 119-21.
The individual limit is $150 a month, or $1,800 a year.
The limit for more than one person is $300 a month, or $3,600 a year.
The limit applies to the total of all DPC arrangements for that person. The fee is also only one test. The arrangement has to cover primary care only, be paid solely through the periodic fee, and leave out excluded services. The 2027 DPC HSA rules guide covers each of those. This tool is not tax advice.
Frequently asked questions
What is the 2027 DPC fee limit for HSA eligibility?
For 2027 the limit is 150 dollars a month for an arrangement covering one person and 300 dollars a month for an arrangement covering more than one person, set by IRS Rev. Proc. 2026-24. The amounts are the same as 2026, the first year Public Law 119-21 let a qualifying DPC arrangement sit alongside an HSA.
Can a DPC practice bill quarterly or annually and still qualify?
Yes. IRS Notice 2026-5 Q-13 allows periodic billing as long as the fee stays within the annualized limit. This checker divides a quarterly fee by 3 and an annual fee by 12 and compares the monthly equivalent with the monthly limit.
Does the limit apply per membership or per person?
Per person. The limit applies to the total of all DPC arrangements covering that person, so two memberships for the same patient are added together before the comparison.
Is staying under the fee limit enough for HSA eligibility?
No. The arrangement also has to cover primary care services only, be paid only through a fixed periodic fee, and leave out excluded services such as procedures that need general anesthesia, prescription drugs other than vaccines, and most lab services not typically done in a primary care office. Read the full rules before relying on the result.