Projected — not yet official
401(k) and IRA Contribution Limits for 2027 (Projected)
The IRS has not announced 2027 retirement-plan limits yet — that typically happens around November 2026. Every figure below is Milliman's actuarial forecast, built from trailing inflation data and updated monthly. It is clearly labeled PROJECTED throughout; nothing here should be treated as confirmed until the IRS notice ships.
Want the confirmed 2026 figures instead of a projection?
See the official 2026 reference →2027 (projected) vs 2026 (confirmed): 401(k), 403(b), and 457(b) limits
The 2026 column is the IRS-confirmed figure (IRS Notice 2025-67). The 2027 column is Milliman's projection — every cell in that column is an estimate, not an announced number.
| Limit | Code section | 2027 (projected) | 2026 (confirmed) | Change |
|---|---|---|---|---|
| 401(k), 403(b), TSP elective deferral | §402(g)(1) | $25,500 | $24,500 | +$1,000 (projected) |
| 457(b) elective deferral | §457(e)(15) | $25,500 | $24,500 | +$1,000 (projected) |
| Catch-up contribution, age 50+ | §414(v)(2)(B)(i) | $8,500 | $8,000 | +$500 (projected) |
| Super catch-up, ages 60–63 | §414(v)(2)(E)(i) | $11,750 | $11,250 | +$500 (projected) |
| Total additions limit (employee + employer) | §415(c)(1)(A) | $75,000 | $72,000 | +$3,000 (projected) |
| Annual compensation limit | §401(a)(17) | $375,000 | $360,000 | +$15,000 (projected) |
| Highly compensated employee threshold | §414(q)(1)(B) | $170,000 | $160,000 | +$10,000 (projected) |
2027: Milliman, "2027 IRS Limits Forecast" (June update, published 2026-07-17) — PROJECTED. 2026: IRS Notice 2025-67 — confirmed.
If this projection holds, catch-ups would stack on top of BOTH the deferral limit and the total additions limit: a 50-year-old could defer $34,000 personally, with total plan additions reaching $83,500 ($86,750 at ages 60–63).
The mandatory Roth catch-up rule continues into 2027
SECURE 2.0 §603's mandatory-Roth catch-up rule — first enforced for 2026 — is not going away. If Milliman's projection holds, 2026 Social Security (FICA) wages from the employer sponsoring your plan exceeding $155,000 would require your 2027 catch-up contributions to be designated Roth (after-tax), up from the confirmed $150,000 threshold that applied to 2026 catch-ups (measured against 2025 wages). This wage-threshold figure is a projection; the rule's mechanics themselves (Roth-only for affected employees, no exemption without a Roth plan option) are already settled law and won't change regardless of the exact 2027 dollar threshold.
Other 2027 projections from Milliman
Defined benefit plan limit (§415(b))
Projected $300,000, up from a confirmed $290,000 in 2026.
Key employee / officer compensation threshold
Projected $245,000, up from a confirmed $235,000 in 2026 (top-heavy plan testing).
Domestic-abuse-victim penalty-free withdrawal
Projected $10,900, a SECURE 2.0 provision letting a qualifying withdrawal skip the 10% early-withdrawal penalty.
Annual compensation limit (§401(a)(17))
Projected $375,000, up from a confirmed $360,000 in 2026 — caps the compensation that employer contribution formulas (401(k) match, SEP %) may take into account.
Not yet projected — arrives with the November 2026 IRS notice
Milliman's public forecast focuses on qualified workplace-plan limits (401(k)/403(b)/457(b), catch-ups, §415(c), compensation and HCE thresholds). It does not yet cover several figures this site tracks for 2026 — this page deliberately does NOT invent numbers for them:
- IRA catch-up contribution (2026 confirmed: $1,100)
- Roth IRA MAGI phase-out ranges
- Traditional IRA deduction phase-out ranges
- SIMPLE IRA salary-deferral and catch-up limits
- SEP minimum compensation threshold
- QLAC premium limit
See the confirmed 2026 figures for all of these on the 2026 retirement contribution limits reference — that page will get updated 2027 numbers for these lines once the IRS publishes them, around November 2026.
Frequently asked questions
What is the projected 401(k) contribution limit for 2027?
Milliman's actuarial forecast projects the 2027 employee elective deferral limit at $25,500, up from the confirmed $24,500 in 2026. This is a PROJECTION, not an IRS-confirmed figure — the IRS typically announces the official number around November 2026, after the September CPI-U print is out. Source: Milliman, "2027 IRS Limits Forecast" (June update, published 2026-07-17), based on 3.5% trailing CPI-U.
Is the 2027 retirement contribution limit official yet?
No. Every figure on this page is a projection from Milliman, a major US actuarial and benefits consulting firm that publishes a monthly-updated IRS Limits Forecast. Milliman revises its numbers as new Bureau of Labor Statistics CPI data prints each month, so the figures here can still move before the IRS's own November 2026 announcement. Treat this page as a planning estimate, not a number to rely on for an exact contribution strategy.
What are the projected 2027 catch-up contribution limits?
Milliman projects the age-50 catch-up at $8,500 (up from $8,000 in 2026) and the SECURE 2.0 ages-60-63 "super catch-up" at $11,750 (up from $11,250). A saver 50 or older could defer up to $34,000 personally if this projection holds; ages 60-63 up to $37,250.
What is the projected total 401(k) limit for 2027 including employer contributions?
Milliman projects the §415(c) total additions limit (employee deferrals plus everything the employer adds) at $75,000 for 2027, up from the confirmed $72,000 in 2026 — a projected $3,000 jump, the largest dollar increase of any figure on this page. Stacking catch-ups on top, a 50+ saver could reach $83,500 and a 60-63 saver $86,750, if the projection holds.
What is the projected IRA contribution limit for 2027?
Unchanged at $7,500, per Milliman's forecast — the same level as the confirmed 2026 amount. With the age-50 catch-up (also projected unchanged), that's $8,600 for a saver 50 or older. IRA limits move in larger, less frequent increments than 401(k) limits, so a flat year is a plausible projection even amid ongoing inflation. This figure is reported via coverage of Milliman's forecast rather than Milliman's own headline table, so treat it as somewhat less certain than the 401(k)-family figures above.
Will the mandatory Roth catch-up wage threshold change for 2027?
Milliman projects the SECURE 2.0 §603 threshold — the prior-year FICA wage level above which catch-up contributions must be Roth — at $155,000 for 2027 (measured against 2026 wages), up from $150,000 for 2026 (measured against 2025 wages). This rule became newly enforced in 2026; 2027 would be its second year in force if this projection holds.
What retirement figures does this page NOT project, and why?
IRA catch-up, Roth IRA MAGI phase-out ranges, traditional IRA deduction phase-out ranges, SIMPLE IRA limits, SEP minimum compensation, and the QLAC premium limit. Milliman's public forecast does not cover these lines as of this writing (2026-08-02) — inventing numbers for them would misrepresent projection as fact. See the confirmed 2026 figures for all of these on the 2026 retirement contribution limits reference while you wait for the IRS's official 2027 notice.
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.
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