401(k) and IRA Contribution Limits for 2026

Every 2026 retirement contribution limit in one place — 401(k), 403(b), 457(b), IRA, SIMPLE, SEP, and solo 401(k) — plus the age-50 and age-60–63 catch-ups and the new mandatory Roth catch-up rule. Every figure is rendered from IRS Notice 2025-67, the official cost-of-living adjustment notice.

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2026 vs 2025: 401(k), 403(b), and 457(b) limits

The elective deferral limit applies to your own pre-tax and Roth contributions combined. 401(k), 403(b), and TSP deferrals share one limit; a 457(b) has its own separate limit of the same amount.

Limit	Code section	2026	2025	Change
401(k), 403(b), TSP elective deferral	§402(g)(1)	$24,500	$23,500	+$1,000
457(b) elective deferral	§457(e)(15)	$24,500	$23,500	+$1,000
Catch-up contribution, age 50+	§414(v)(2)(B)(i)	$8,000	$7,500	+$500
Super catch-up, ages 60–63	§414(v)(2)(E)(i)	$11,250	$11,250	Unchanged
Total additions limit (employee + employer)	§415(c)(1)(A)	$72,000	$70,000	+$2,000
Annual compensation limit	§401(a)(17)	$360,000	$350,000	+$10,000
Highly compensated employee threshold	§414(q)(1)(B)	$160,000	$160,000	Unchanged

Source: IRS Notice 2025-67 (2026 COLAs); IRS Notice 2024-80 (2025).

Catch-ups stack on top of BOTH the deferral limit and the total additions limit: a 50-year-old can defer $32,500 personally, and total plan additions for that saver can reach $80,000 ($83,250 at ages 60–63).

New for 2026: high earners' catch-ups must be Roth

2026 is the first year the IRS enforces SECURE 2.0 §603, the mandatory Roth catch-up rule. If your 2025 Social Security (FICA) wages from the employer sponsoring your plan exceeded $150,000, every catch-up dollar you contribute in 2026 — the $8,000 age-50 catch-up or the $11,250 super catch-up — must be a designated Roth (after-tax) contribution. You lose the up-front deduction on the catch-up, but qualified withdrawals come out tax-free.

Wage test, not income test. The $150,000 threshold looks only at last year's FICA wages from that one employer — not household income, not MAGI. New hires with no prior-year wages from the employer are exempt for their first year.
No Roth option in the plan = no catch-up at all. Affected employees in a plan without a designated Roth feature simply cannot make catch-up contributions until the plan adds one.
Who's outside the rule: IRAs, SIMPLE plans (§414(v)(7) exempts them), and self-employed people whose earnings are SE income rather than W-2 FICA wages.
The base $24,500 deferral is untouched — it can stay pre-tax regardless of wages.

The age 60–63 "super catch-up"

SECURE 2.0 §109 gives savers who turn 60, 61, 62, or 63 at any point during 2026 a larger catch-up of $11,250 instead of the standard $8,000. It replaces the age-50 catch-up — the two do not stack — so the maximum personal deferral is $35,750 in those four years, then drops back to $32,500 in the year you turn 64. Per IRS Notice 2025-67, the super catch-up amount "remains $11,250" for 2026 — inflation indexing didn't move it this year. SIMPLE plans have their own smaller version, shown below.

2026 IRA contribution limits and income phase-outs

Limit	2026	2025	Change
IRA contribution limit (traditional + Roth combined)	$7,500	$7,000	+$500
IRA catch-up, age 50+	$1,100	$1,000	+$100
Maximum at age 50+	$8,600	$8,000	+$600

The limit covers traditional and Roth IRAs combined — it's one bucket, not one per account type. Note the IRA catch-up is now inflation-indexed under SECURE 2.0 §108 and rose for the first time in 2026.

Roth IRA — MAGI phase-out range (§408A(c)(3))

Filing status	2026 phase-out	2025 phase-out
Single / head of household	$153,000 – $168,000	$150,000 – $165,000
Married filing jointly	$242,000 – $252,000	$236,000 – $246,000
Married filing separately (lived together)	$0 – $10,000	$0 – $10,000

Below the range: full contribution. Inside: reduced. Above: no direct Roth contribution (the backdoor Roth route remains open). The MFS range is fixed by statute, never indexed. Check where you land with the MAGI calculator.

Traditional IRA — deduction phase-out (§219(g))

These ranges only bite if you (or your spouse) are covered by a workplace plan. If NEITHER spouse is covered, the traditional IRA contribution is fully deductible at any income.

Situation	2026 phase-out	2025 phase-out
Single / HoH — you're covered by a workplace plan	$81,000 – $91,000	$79,000 – $89,000
MFJ — the contributing spouse is covered	$129,000 – $149,000	$126,000 – $146,000
MFJ — you're NOT covered but your spouse is	$242,000 – $252,000	$236,000 – $246,000
MFS — covered by a plan (lived together)	$0 – $10,000	$0 – $10,000

Source: IRS Notice 2025-67; compare deductible vs Roth on the Roth vs traditional IRA comparison.

SIMPLE IRA limits for 2026

SIMPLE plans run on their own, lower limit schedule. SECURE 2.0 §117 adds a confusing twist: employers with 25 or fewer employees automatically get a HIGHER deferral limit (as do 26–100-employee firms that elect to make enhanced employer contributions) — so two otherwise identical savers can face different caps depending on their employer's size.

Limit	Code section	2026	2025	Change
SIMPLE IRA / SIMPLE 401(k) salary deferral	§408(p)(2)(E)(i)(III)	$17,000	$16,500	+$500
Higher limit at eligible small employers	§408(p)(2)(E)(i)(I)/(II)	$18,100	$17,600	+$500
SIMPLE catch-up, age 50+	§414(v)(2)(B)(ii)	$4,000	$3,500	+$500
SIMPLE catch-up at higher-limit employers	§414(v)(2)(B)(iii)	$3,850	$3,850	Unchanged
SIMPLE super catch-up, ages 60–63	§414(v)(2)(E)(ii)	$5,250	$5,250	Unchanged

At the standard limit, a 50+ saver can defer $21,000 and a 60–63 saver $22,250. Employers must add either a dollar-for-dollar match up to 3% of pay or a 2% nonelective contribution for everyone eligible. SIMPLE catch-ups are never subject to the mandatory Roth rule.

SEP-IRA and solo 401(k): the self-employed limits

Both plans top out at the same $72,000 §415(c) ceiling for 2026, but they get there differently — and that difference is what most people get wrong.

SEP-IRA

Employer contributions only — up to 25% of compensation (an effective 20% of net self-employment earnings after the SE-tax adjustment), capped at $72,000. Compensation above $360,000 doesn't count, employees earning $800+ must be covered, and there is no catch-up and no employee deferral. Low-to-mid earners hit the percentage wall long before the dollar cap.

Solo 401(k)

Two layers: your $24,500 employee deferral (dollar one of profit) PLUS the same 25%-of-compensation employer contribution, together capped at $72,000. Catch-ups stack on top — $80,000 total at 50+, $83,250 at ages 60–63. At any income below the cap, the solo 401(k) beats the SEP by roughly the deferral amount.

Worked example (run through the same engine as the SEP vs solo 401(k) calculator): a 52-year-old freelancer with $200,000 of Schedule C profit has $185,883 of net self-employment earnings after the SE-tax deduction. A SEP allows $37,177. A solo 401(k) allows the $24,500 deferral + $37,177 employer share + $8,000 catch-up = $69,677.

Saver's Credit: 2026 income limits (final year)

Contributions to any plan on this page can also earn the retirement savings contributions credit (§25B) — worth up to 50% of the first $2,000 you contribute ($4,000 MFJ). 2026 is the credit's last year: SECURE 2.0 replaces it with the federal Saver's Match from 2027.

Credit rate	Married filing jointly	Head of household	Single / MFS
50%	AGI ≤ $48,500	AGI ≤ $36,375	AGI ≤ $24,250
20%	AGI ≤ $52,500	AGI ≤ $39,375	AGI ≤ $26,250
10%	AGI ≤ $80,500	AGI ≤ $60,375	AGI ≤ $40,250
0%	Above $80,500	Above $60,375	Above $40,250

Source: IRS Notice 2025-67 (§25B AGI limits). Estimate yours on the Saver's Credit calculator.

What changed from 2025 — and what didn't

Up: 401(k)/403(b)/457(b) deferral +$1,000 to $24,500; age-50 catch-up +$500 to $8,000; §415(c) total +$2,000 to $72,000; IRA +$500 to $7,500; IRA catch-up +$100 to $1,100; SIMPLE +$500 to $17,000; compensation limit +$10,000 to $360,000. Every IRA income phase-out range also shifted up.
Unchanged: the $11,250 super catch-up, the $160,000 HCE threshold, the $210,000 QLAC premium limit, and the $0 – $10,000 MFS phase-out (fixed by statute).
Newly enforced: the mandatory Roth catch-up for anyone over $150,000 in prior-year wages — a rule change, not a number change, and the biggest planning item of 2026.
Looking ahead: 2027 limits arrive with the IRS COLA notice around November 2026. The Saver's Credit above disappears after 2026 in favor of the Saver's Match.

Frequently asked questions

How much can I contribute to my 401(k) in 2026?

The employee elective deferral limit is $24,500 for 2026, up from $23,500 in 2025 (IRS Notice 2025-67). If you're 50 or older you can add an $8,000 catch-up for a total of $32,500, and if you turn 60, 61, 62, or 63 during 2026 the SECURE 2.0 super catch-up raises that to $35,750. The same deferral limit covers 401(k), 403(b), and Thrift Savings Plan accounts combined.

What is the max 401(k) contribution for 2026 including employer match?

Counting both your deferrals and everything your employer adds (match, profit sharing, and after-tax contributions), the §415(c) total additions limit is $72,000 for 2026. Catch-up contributions sit on top of that cap: a saver aged 50+ can reach $80,000 all-in, and one aged 60–63 can reach $83,250. The compensation that contribution formulas can count is capped at $360,000.

What are the 2026 401(k) limits if I'm over 50?

Your own deferrals can total $32,500 — the $24,500 base limit plus the $8,000 age-50 catch-up. One new wrinkle for 2026: if your 2025 Social Security (FICA) wages from that employer were over $150,000, the catch-up portion must go into a designated Roth account rather than pre-tax. Ages 60–63 get the larger $11,250 super catch-up instead of the regular one.

Can I contribute to both a 401(k) and an IRA in 2026?

Yes — the $24,500 401(k) limit and the $7,500 IRA limit are completely separate, so a saver under 50 can put away $32,000 across both. The catch: once you're covered by a workplace plan, the traditional IRA deduction phases out between $81,000 and $91,000 MAGI (single) or $129,000 and $149,000 (married filing jointly). You can still contribute — the contribution just may not be deductible, which is where the backdoor Roth comes in.

Do 403(b) and 457(b) plans share the 401(k) limit?

403(b) yes, 457(b) no. 401(k), 403(b), and TSP deferrals all share one $24,500 §402(g) limit across every such plan you participate in. A 457(b) has its own separate $24,500 limit under §457(e)(15) — so a government or nonprofit employee with access to both a 403(b) and a 457(b) can defer up to $49,000 in 2026, double-dipping legally.

What is the mandatory Roth catch-up rule for 2026?

SECURE 2.0 §603 requires that catch-up contributions be designated Roth (after-tax) for anyone whose prior-year FICA wages from the employer sponsoring the plan exceeded a threshold — $150,000 in 2025 wages for 2026 catch-ups. 2026 is the first year the rule is enforced; the IRS transition relief in Notice 2023-62 covered 2024–2025. If your plan offers no Roth option, affected employees cannot make catch-up contributions at all. The rule does not apply to IRAs, to SIMPLE plans, or to self-employed people with no W-2 FICA wages.

What are the Roth IRA income limits for 2026?

The Roth IRA contribution phases out between $153,000 and $168,000 MAGI for single filers and heads of household, and between $242,000 and $252,000 for married filing jointly. Below the range you can contribute the full $7,500 ($8,600 at 50+); above it, direct Roth contributions are off the table — though a backdoor Roth conversion remains available at any income.

When will the 2027 contribution limits be announced?

Around the start of November 2026. The IRS publishes retirement-plan cost-of-living adjustments in an annual notice each fall — Notice 2025-67, the source for every figure on this page, arrived in November 2025 alongside the Social Security COLA. This page covers 2026; a 2027 edition will follow once the IRS releases the official numbers.

Sources

Related insights

Use these guides for rule explanations, planning context, and follow-up questions beyond the calculator result.

401(k) contribution limits

Annual elective deferral limits, catch-up rules, and what changed.

401(k) Catch-Up Age 60-63 Enhanced Contribution 2026 — SECURE 2.0 $11,250 Boost (IRS)

The SECURE 2.0 §109 super catch-up for ages 60-63: $11,250 instead of $8,000 in 2026, the 150% formula, Roth-mandate for high earners from 2026, IRS §415 total cap, and a worked example for a 62-year-old earning $200,000.

2026 Retirement Contribution Limits

2026 projected contribution limits for 401(k), IRA, Roth IRA, HSA, and catch-up contributions compared to 2025. Maximize your tax-advantaged retirement savings with the updated numbers.