2026 401(k) and IRA Contribution Limits
Last updated: September 19, 2026
These are the IRS limits for retirement contributions in 2026. Our 401(k) calculator and Roth IRA calculator apply them automatically.
2026 401(k), 403(b), 457(b), and TSP limits
| Age during 2026 | Base limit | Catch-up | Your maximum |
|---|---|---|---|
| Under 50 | $24,500 | — | $24,500 |
| 50–59, or 64 and older | $24,500 | $8,000 | $32,500 |
| 60–63 | $24,500 | $11,250 | $35,750 |
- Age is what you turn by December 31. If you turn 50 at any point in 2026, you can make the full catch-up for the whole year. The higher catch-up applies in the years you turn 60, 61, 62, or 63, and drops back to the age-50 amount in the year you turn 64.
- Roth catch-up rule: if your FICA wages from the same employer were over $150,000 last year, your catch-up contributions must go in as Roth (after-tax).
- The limit is shared across Roth and pre-tax deferrals and across all plans you contribute to.
2026 total contribution and compensation limits
| Limit | 2026 |
|---|---|
| Total employee + employer contributions per plan (§415(c)) | $72,000 |
| Maximum compensation a plan can use for contributions (§401(a)(17)) | $360,000 |
Catch-up contributions are allowed on top of the total contribution limit.
2026 IRA limits
| Age during 2026 | Traditional + Roth IRA combined |
|---|---|
| Under 50 | $7,500 |
| 50 and older | $8,600 ($7,500 + $1,100 catch-up) |
You can't contribute more than your taxable compensation for the year. A working spouse's income can fund a spousal IRA for a non-working spouse.
Roth IRA income limits (modified AGI)
| Filing status | Full contribution below | Reduced contribution | No contribution at or above |
|---|---|---|---|
| Single, head of household | $153,000 | $153,000 – $168,000 | $168,000 |
| Married filing jointly | $242,000 | $242,000 – $252,000 | $252,000 |
| Married filing separately (lived with spouse) | — | $0 – $10,000 | $10,000 |
Traditional IRA deduction limits (if covered by a workplace plan)
Anyone with earned income can contribute to a traditional IRA. These ranges only decide whether the contribution is tax-deductible.
| Situation | Deduction phases out (MAGI) |
|---|---|
| Single or head of household, covered by a workplace plan | $81,000 – $91,000 |
| Married filing jointly, contributor covered by a workplace plan | $129,000 – $149,000 |
| Married filing jointly, only the spouse is covered | $242,000 – $252,000 |
| Married filing separately, covered | $0 – $10,000 |
If neither you nor your spouse is covered by a workplace plan, the full contribution is deductible at any income.
2026 SIMPLE IRA and SIMPLE 401(k) limits
| Age during 2026 | Maximum deferral |
|---|---|
| Under 50 | $17,000 |
| 50–59, or 64 and older | $21,000 |
| 60–63 | $22,250 |
Some employers with 25 or fewer employees may offer higher SIMPLE limits. Check your plan documents.
Frequently asked questions
What is the 2026 401(k) contribution limit?
You can defer up to $24,500 of your pay into a 401(k), 403(b), governmental 457(b), or the Thrift Savings Plan in 2026. People 50 and older can add a $8,000 catch-up, and people who turn 60, 61, 62, or 63 during the year can add $11,250 instead.
Does my employer match count toward the limit?
No. The $24,500 limit covers only your own contributions. Your contributions plus your employer's (match and profit sharing) share a separate cap of $72,000, not counting catch-up contributions.
Do Roth 401(k) and traditional 401(k) contributions have separate limits?
No. Roth and pre-tax deferrals share the same $24,500 limit. You can split it between them however your plan allows.
Are 401(k) and IRA limits separate?
Yes. You can max out a 401(k) and still contribute up to $7,500 to an IRA ($8,600 if 50 or older). Whether a traditional IRA contribution is deductible, or whether you can contribute to a Roth IRA at all, depends on your income.
What if I have two jobs with two 401(k) plans?
The employee deferral limit is per person, not per plan, so your combined deferrals across all 401(k), 403(b), and similar plans can't exceed it. The overall limit on employee plus employer contributions applies separately to each unrelated employer's plan.
Related guides: how the 401(k) employer match works and Roth vs. traditional IRA.
Sources
- IRS Notice 2025-67 — 2026 retirement plan limits
- IRS — 401(k) limit increases to $24,500 for 2026
- IRS Publication 590-A — Contributions to IRAs
- IRS — Retirement topics: catch-up contributions
Figures checked against the sources above on 2026-09-19. This page is for general information, not tax advice. See our methodology.