The 401(k) contribution limits 2026 set the employee elective deferral cap at $24,500, up from $23,500 in 2025, under IRS Notice 2025-67 and IRS News Release IR-2025-111. The IRA limit rises to $7,500. This page lists every 2026 retirement plan dollar limit, the catch-up ladder by age, and the income ranges that decide how much you personally can contribute.
For 2026, an employee under age 50 can defer up to $24,500 to a 401(k). Ages 50 to 59 add an $8,000 catch-up for $32,500; ages 60 to 63 add $11,250 for $35,750 where the plan allows it. The IRA limit is $7,500, or $8,600 at age 50 or older (Source: IRS Notice 2025-67).
What are the 401(k) contribution limits for 2026?
The 401(k) contribution limits 2026 raise the employee elective deferral cap to $24,500 for 401(k), 403(b), governmental 457(b), and Thrift Savings Plan accounts, an increase of $1,000 from $23,500 in 2025. This 402(g) limit is the amount you defer from your own wages, separate from any employer match. The figures come from IRS Notice 2025-67, effective January 1, 2026 (Source: IRS Notice 2025-67).
Talk With Craig Wear's Team
Craig has helped IRA millionaires save over $1 million each in unnecessary taxes. Find out if a Roth conversion strategy fits your retirement, with no sales pressure and no product pitch.
| Limit (2026) | 2026 amount | 2025 amount | Authority |
|---|---|---|---|
| Employee elective deferral (401(k), 403(b), 457(b), TSP) | $24,500 | $23,500 | IRC 402(g)(1) |
| Age-50 catch-up | $8,000 | $7,500 | IRC 414(v)(2)(B)(i) |
| Ages 60 to 63 higher catch-up | $11,250 | $11,250 | IRC 414(v)(2)(E) |
| IRA contribution (traditional and Roth) | $7,500 | $7,000 | IRC 219(b)(5) |
| IRA age-50 catch-up | $1,100 | $1,000 | IRC 219(b)(5)(B) |
How much can I contribute if I am 50 or older?
If you are 50 or older, you can add a catch-up contribution on top of the $24,500 base. The age-50 catch-up is $8,000 for 2026, lifting the total elective deferral to $32,500. A higher catch-up applies at ages 60 to 63. The tiers do not stack: only one catch-up applies, set by the age you reach during 2026 (Source: IRS Notice 2025-67).
| Age reached during 2026 | Base deferral | Catch-up | Total elective deferral |
|---|---|---|---|
| Under 50 | $24,500 | $0 | $24,500 |
| 50 to 59 | $24,500 | $8,000 | $32,500 |
| 60 to 63 (higher tier) | $24,500 | $11,250 | $35,750 |
| 64 and older (reverts to standard) | $24,500 | $8,000 | $32,500 |
What is the super catch-up for ages 60 to 63?
The super catch-up is a higher catch-up contribution the SECURE 2.0 Act created for participants who reach ages 60, 61, 62, or 63 during the year. For 2026 it is $11,250, which replaces (not adds to) the standard $8,000 age-50 catch-up. Someone in this band whose plan offers the tier can defer up to $35,750 in total (Source: IRS Notice 2025-67; IRC 414(v)(2)(E)). The tier is optional, so it depends on the plan document.
Why did the ages 60 to 63 catch-up stay at $11,250?
The SECURE 2.0 higher catch-up equals the greater of $10,000 indexed or 150 percent of the regular age-50 catch-up. For 2026 the 150 percent prong computes to $12,000 (150 percent of $8,000), yet IRS Notice 2025-67 states the limitation for individuals who reach age 60 to 63 in 2026 remains $11,250. The $12,000 result illustrates the formula only; the published $11,250 governs (Source: IRS Notice 2025-67).
What happens at age 64?
At age 64 and older, the participant no longer qualifies for the ages 60 to 63 higher tier and reverts to the standard age-50 catch-up of $8,000 for 2026. The total elective deferral returns to $32,500 ($24,500 plus $8,000). The higher tier applies only in the four calendar years the participant reaches ages 60 through 63 (Source: IRS Notice 2025-67; corroborated by Kiplinger and Charles Schwab).
What is the IRA contribution limit for 2026?
The IRA contribution limit for 2026 is $7,500, up from $7,000 in 2025, and the same cap applies to traditional and Roth IRAs combined. A saver age 50 or older can contribute up to $8,600 by adding the catch-up. The IRA deadline for tax year 2026 is April 15, 2027, the tax filing deadline (Source: IRS Notice 2025-67; IRC 219).
The IRA catch-up rose to $1,100, its first increase ever
The IRA age-50 catch-up was fixed at $1,000 from 2006 through 2025 because it was not indexed for inflation. The SECURE 2.0 Act began indexing it, and 2026 is the first year it moved above $1,000, to $1,100. Combined with the $7,500 base, an IRA saver age 50 or older can contribute up to $8,600 for 2026 (Source: IRS Notice 2025-67).
What is the combined employer + employee limit (415(c)) for 2026?
The overall defined contribution limit under IRC 415(c) is $72,000 for 2026, up from $70,000 in 2025. This ceiling bounds the sum of employee deferrals, employer contributions, and forfeitures allocated to one participant, and it is separate from the $24,500 elective deferral cap. Catch-up contributions sit outside the 415(c) limit, so the effective combined ceiling can reach $80,000 or $83,250 (Source: IRS Notice 2025-67).
| Component (2026) | Combined ceiling | Authority |
|---|---|---|
| Overall additions limit | $72,000 | IRC 415(c)(1)(A) |
| 415(c) plus age-50 catch-up | $80,000 | IRC 415(c); 414(v)(2)(B) |
| 415(c) plus ages 60 to 63 catch-up | $83,250 | IRC 415(c); 414(v)(2)(E) |
What are the Roth IRA income limits for 2026?
The Roth IRA income limits for 2026 phase out direct contributions over modified adjusted gross income (MAGI) ranges of $153,000 to $168,000 for single and head of household filers, and $242,000 to $252,000 for married filing jointly. Above the top of the range, no direct Roth IRA contribution is allowed for that filing status (Source: IRS Notice 2025-67; IRC 408A(c)(3)).
| Filing status | 2026 Roth MAGI range | 2025 range |
|---|---|---|
| Single / Head of household | $153,000 to $168,000 | $150,000 to $165,000 |
| Married filing jointly | $242,000 to $252,000 | $236,000 to $246,000 |
| Married filing separately (lived with spouse) | $0 to $10,000 | $0 to $10,000 |
Savers above these ranges sometimes review other routes to Roth assets. Educational background is available on the Q3 Advisors Roth conversion overview and on how much to convert to Roth. These are informational references, not recommendations.
Traditional IRA deduction phase-outs
Deducting a traditional IRA contribution phases out over AGI ranges when the contributor is an active participant in a workplace plan. For 2026 the ranges are $81,000 to $91,000 for single and head of household filers, and $129,000 to $149,000 for married filing jointly when the contributor is covered. Where the contributor is not covered but the spouse is, the range is $242,000 to $252,000 (Source: IRS Notice 2025-67; IRC 219(g)).
| Situation (2026) | 2026 AGI range | 2025 range |
|---|---|---|
| Single / Head of household, covered | $81,000 to $91,000 | $79,000 to $89,000 |
| Married filing jointly, contributor covered | $129,000 to $149,000 | $126,000 to $146,000 |
| Married filing jointly, spouse covered | $242,000 to $252,000 | $236,000 to $246,000 |
Married filing separately and MAGI edge cases
A married-filing-separately taxpayer who lived with a spouse at any time during 2026 phases out between $0 and $10,000 of MAGI, with no direct Roth contribution at $10,000 or more. That range is not indexed, so it never moves. A standard exception applies: a taxpayer who did not live with a spouse all year is treated as single and uses the $153,000 to $168,000 range (Source: IRC 408A(c)(3)(B); IRS Publication 590-A).
Excess contributions and the 6 percent excise tax
Contributing more than allowed, whether by exceeding the dollar cap or by contributing while over the income limit, triggers a 6 percent excise tax on the excess for each year it stays in the account. The tax can generally be avoided before the filing deadline, as the table below shows. The 2026 IRA deadline is April 15, 2027; see the Q3 Advisors note on the 2026 Roth conversion deadline.
| Correction method | Effect |
|---|---|
| Withdraw excess plus earnings before the filing deadline | Avoids the 6 percent tax for that year |
| Recharacterize to a different IRA type | Treated as made to the other IRA type if eligible |
| Apply the excess to a later year | Reduces that year’s allowable contribution |
What is the new Roth catch-up rule for high earners ($150,000)?
Under IRC 414(v)(7), added by the SECURE 2.0 Act, catch-up contributions for certain higher-wage employees must be designated as Roth rather than pre-tax. The wage threshold is $150,000 for 2026, up from $145,000, measured against prior-year FICA wages from the sponsoring employer. An employee above the threshold makes catch-up contributions on a Roth basis (Source: IRS Notice 2025-67; IRC 414(v)(7)).
Some savers read this rule alongside other 2026 thresholds such as the net investment income tax for 2026 and required minimum distributions for 2026. These are educational references only.
SIMPLE IRA and other 2026 plan limits
The general SIMPLE IRA and SIMPLE 401(k) deferral limit is $17,000 for 2026, up from $16,500, with a higher $18,100 limit for certain applicable small-employer SIMPLE plans. The SIMPLE age-50 catch-up is $4,000, and the SIMPLE ages 60 to 63 higher catch-up is $5,250 (Source: IRS Notice 2025-67; IR-2025-111). SEP IRA and solo 401(k) employer contributions are bounded by the $72,000 overall limit.
| Plan limit (2026) | 2026 amount | 2025 amount |
|---|---|---|
| SIMPLE deferral (general) | $17,000 | $16,500 |
| SIMPLE deferral (higher, applicable plans) | $18,100 | $17,600 |
| SIMPLE age-50 catch-up | $4,000 | $3,500 |
| Annual compensation limit (401(a)(17)) | $360,000 | $350,000 |
| Highly compensated employee threshold | $160,000 | $160,000 |
Saver’s Credit ceilings for 2026
The Retirement Savings Contributions Credit under IRC 25B, known as the Saver’s Credit, phases out at AGI ceilings that also rose for 2026. The ceilings are $80,500 for married filing jointly, $60,375 for head of household, and $40,250 for single or married filing separately filers. Above these AGI levels the credit is not available (Source: IRS Notice 2025-67; IR-2025-111).
| Filing status | 2026 AGI ceiling | 2025 ceiling |
|---|---|---|
| Married filing jointly | $80,500 | $79,000 |
| Head of household | $60,375 | $59,250 |
| Single / Married filing separately | $40,250 | $39,500 |
2025 vs 2026 at a glance and history
Nearly every indexed retirement limit rose for 2026, while the ages 60 to 63 higher catch-up ($11,250) and the highly compensated employee threshold ($160,000) held flat. In historical terms, the 402(g) deferral limit moved from about $7,000 in 1987 to $24,500 in 2026, and the IRA base limit from $1,500 in 1975 to $7,500 (Source: IRS Notice 2025-67; historical series citing IRS COLA notices).
| Limit | 2026 | 2025 |
|---|---|---|
| 401(k) elective deferral | $24,500 | $23,500 |
| Age-50 catch-up | $8,000 | $7,500 |
| Ages 60 to 63 catch-up | $11,250 | $11,250 |
| IRA limit | $7,500 | $7,000 |
| IRA catch-up | $1,100 | $1,000 |
| Overall 415(c) limit | $72,000 | $70,000 |
| Roth catch-up wage threshold | $150,000 | $145,000 |
Work with Q3 Advisors
Q3 Advisors is a registered investment adviser focused on retirement tax planning. This page is educational and is not advice; consult a qualified professional.
Frequently asked questions
What is the 401(k) contribution limit for 2026?
The 401(k) contribution limit for 2026 is $24,500 for employee elective deferrals to 401(k), 403(b), governmental 457(b), and TSP plans, up from $23,500 in 2025. Savers age 50 or older can add an $8,000 catch-up for $32,500, and those reaching ages 60 to 63 can add $11,250 for $35,750 where the plan offers it (Source: IRS Notice 2025-67).
Will 401(k) contribution limits increase in 2026?
Yes. The 401(k) elective deferral limit increased by $1,000 to $24,500 for 2026 from $23,500 in 2025, and the age-50 catch-up rose to $8,000 from $7,500. The ages 60 to 63 higher catch-up held at $11,250. These cost-of-living adjustments were published in IRS Notice 2025-67, effective January 1, 2026 (Source: IRS Notice 2025-67).
How much can I contribute to my 401(k) and IRA in 2026?
In 2026 you can defer up to $24,500 to a 401(k) and contribute up to $7,500 to an IRA, for $32,000 combined if you are under 50. At age 50 or older, the 401(k) rises to $32,500 and the IRA to $8,600, for $41,100 combined. The two limits are separate accounts with separate caps (Source: IRS Notice 2025-67).
What is the catch-up contribution limit for 2026?
The 401(k) age-50 catch-up is $8,000 for 2026, up from $7,500. Participants reaching ages 60 to 63 during 2026 may instead use a higher catch-up of $11,250 where the plan allows it. The IRA age-50 catch-up rose to $1,100 from $1,000, its first increase, under SECURE 2.0 indexing (Source: IRS Notice 2025-67).
What is the super catch-up contribution for ages 60 to 63 in 2026?
The super catch-up for ages 60 to 63 is $11,250 for 2026, unchanged from 2025. It replaces the standard $8,000 age-50 catch-up in those four years, allowing a total elective deferral of $35,750 ($24,500 plus $11,250) where the plan offers the tier. It is optional for plans and reverts to $8,000 at age 64 (Source: IRS Notice 2025-67).
What is the combined employer and employee 401(k) limit for 2026?
The combined employer and employee 401(k) limit under IRC 415(c) is $72,000 for 2026, up from $70,000. This ceiling covers employee deferrals, employer contributions, and forfeitures for one participant. Because catch-up contributions sit outside it, the effective combined ceiling reaches $80,000 with the age-50 catch-up and $83,250 with the ages 60 to 63 catch-up (Source: IRS Notice 2025-67).
What is the highly compensated employee limit for 2026?
The highly compensated employee threshold under IRC 414(q) is $160,000 for 2026, unchanged from 2025. An employee earning above this amount in the prior year is generally treated as highly compensated for nondiscrimination testing. This threshold is separate from the $150,000 Roth catch-up wage rule under IRC 414(v)(7) (Source: IRS Notice 2025-67).
This material is provided by Q3 Advisors, a registered investment adviser, for informational and educational purposes only. It is not investment, legal, or tax advice, nor a recommendation to buy or sell any security or to adopt any strategy. Information is believed to be from reliable sources as of the dates cited, but figures are subject to change. Registration with the SEC or a state does not imply a certain level of skill or training. See Q3 Advisors’ Form ADV Part 2A for information on services, fees, and conflicts of interest. Consult your own qualified tax, legal, or financial advisor before making any decisions.
