2026 Retirement Contribution Limits
↻ Updated 2026 tax yearWhat you can put into a 401(k), IRA, Roth and HSA in 2026 — including the age-50 catch-up and the SECURE 2.0 super catch-up that applies only between 60 and 63.
401(k), 403(b) and most 457(b) plans
The elective deferral limit is what you may contribute from your own pay. It is separate from anything your employer adds, and it is a single limit across all plans of this type — two jobs with two 401(k)s share one ceiling.
| Limit | 2026 |
|---|---|
| Elective deferral limit§402(g)(1)Up from $23,500 in 2025. | $24,500 |
| Catch-up contribution, age 50+§414(v)(2)(B)(i)Up from $7,500 in 2025. | $8,000 |
| Super catch-up, ages 60–63§414(v)(2)(E)(i)Unchanged from 2025. Applies only in the years you are 60, 61, 62 or 63 — it drops back to the standard catch-up at 64. | $11,250 |
| Total annual additions§415(c)(1)(A)Your deferrals plus employer contributions plus forfeitures, per employer. Up from $70,000. | $72,000 |
| Roth catch-up wage threshold§414(v)(7)(A)If your prior-year FICA wages from that employer exceeded this, your catch-up contributions MUST be Roth. In force for 2026; up from $145,000. | $150,000 |
Traditional and Roth IRA
One combined limit across both IRA types — contributing to both does not double it. Roth eligibility phases out with income; traditional deductibility phases out only if you or your spouse are covered by a workplace plan.
| Limit | 2026 |
|---|---|
| Contribution limit§219(b)(5)(A)Combined across traditional and Roth IRAs. Up from $7,000. | $7,500 |
| Catch-up contribution, age 50+§219(b)(5)(B)(ii)Up from $1,000 — the first increase since this amount was indexed. | $1,100 |
Health Savings Account
The only triple-tax-advantaged account in the US code: deductible going in, untaxed while it grows, and untaxed coming out for qualified medical costs. Requires enrolment in a qualifying high-deductible health plan.
| Limit | 2026 |
|---|---|
| Self-only coverage§223(b)(2)(A) | $4,400 |
| Family coverage§223(b)(2)(B) | $8,750 |
| Catch-up contribution, age 55+§223(b)(3)Not indexed to inflation — fixed in statute at $1,000. | $1,000 |
| Minimum HDHP deductible, self-only§223(c)(2)(A)Your plan must meet this to be HSA-eligible. | $1,700 |
| Minimum HDHP deductible, family§223(c)(2)(A) | $3,400 |
SIMPLE IRA and SIMPLE 401(k)
Used by smaller employers. Lower limits than a 401(k), but mandatory employer contributions and immediate vesting.
| Limit | 2026 |
|---|---|
| Elective deferral limit§408(p)(2)(E)(i)(III)Up from $16,500. | $17,000 |
| Catch-up contribution, age 50+§414(v)(2)(B)(ii)Up from $3,500. | $4,000 |
| Super catch-up, ages 60–63§414(v)(2)(E)(ii)Unchanged from 2025. | $5,250 |
Income phase-outs
The limits above are what you may contribute. These are the income ranges over which the right to contribute — or to deduct — is withdrawn. Every figure is read directly out of IRS Notice 2025-67 and carries its Code section.
Roth IRA contribution eligibility (MAGI)
Above the top of the range you cannot contribute directly at all — though a backdoor Roth conversion is unaffected by these limits.
| Single and head of household§408A(c)(3)Up from $150,000–$165,000. | $153,000 – $168,000 |
|---|---|
| Married filing jointly§408A(c)(3)Up from $236,000–$246,000. | $242,000 – $252,000 |
| Married filing separately§408A(c)(3)Not indexed — fixed in statute. | $0 – $10,000 |
Traditional IRA deduction (MAGI)
These apply only if you — or your spouse — are covered by a workplace retirement plan. With no workplace plan on either side, your contribution is fully deductible at any income.
| Single / HoH, covered by a plan§219(g)(3)(B)(ii)Up from $79,000–$89,000. | $81,000 – $91,000 |
|---|---|
| Married filing jointly, contributor covered§219(g)(3)(B)(i)Up from $126,000–$146,000. | $129,000 – $149,000 |
| Married filing jointly, only spouse covered§219(g)(7)(A)Up from $236,000–$246,000. | $242,000 – $252,000 |
| Married filing separately, covered§219(g)(3)(B)(iii)Not indexed — fixed in statute. | $0 – $10,000 |
Saver's Credit (AGI ceilings, married filing jointly)
A non-refundable credit of 50%, 20% or 10% of what you contribute, depending where your income falls. The percentage steps down at each threshold.
| 50% credit rate up to§25B(b)(1)(A)Up from $47,500. | $0 – $48,500 |
|---|---|
| 20% credit rate up to§25B(b)(1)(B)Up from $51,000. | $48,500 – $52,500 |
| 10% credit rate up to§25B(b)(1)(C)–(D)Up from $79,000. No credit above this. | $52,500 – $80,500 |
Frequently asked questions
How much can I contribute to a 401(k) in 2026?
The elective deferral limit is $24,500 — what you may put in from your own pay. On top of that, workers aged 50 and over may add a $8,000 catch-up, and those aged 60 to 63 may add $11,250 instead under SECURE 2.0.
That limit is per person, not per plan. Two jobs with two 401(k)s share a single elective deferral ceiling, and exceeding it means an excess deferral you have to have returned before the filing deadline.
What is the super catch-up for ages 60 to 63?
SECURE 2.0 created a larger catch-up for a four-year window. In the years you are 60, 61, 62 or 63, the workplace catch-up rises to $11,250 in place of the standard $8,000.
It drops back to the standard amount the year you turn 64 — it is a window, not a permanent step up. The extra room is worth taking in the years it exists precisely because it disappears.
Can I contribute to both a 401(k) and an IRA?
Yes. They are separate limits: $24,500 for the workplace plan and $7,500 for IRAs, so a worker under 50 can put $32,000 into tax-advantaged accounts between them.
What having a workplace plan can affect is whether your traditional IRA contribution is deductible — that phases out with income when you or your spouse are covered by one. Roth IRA eligibility phases out with income regardless.
Is the IRA limit combined across traditional and Roth?
Yes — $7,500 total across both, not each. Splitting $4,000 into a traditional IRA and $3,500 into a Roth uses the whole limit.
The age-50 catch-up adds $1,100, also shared across both account types.
- ·IRS Notice 2025-67 — 2026 amounts relating to retirement plans and IRAs — Every workplace-plan and IRA figure on this page is taken from this notice
- ·IRS Revenue Procedure 2025-19 — 2026 HSA inflation-adjusted amounts — HSA contribution limits and the HDHP definitions that gate them
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