Retirement
401(k) and IRA contribution limits for 2026
For 2026 you can put up to $24,500 of your pay into a 401(k), 403(b), governmental 457 plan or the Thrift Savings Plan, $1,000 more than in 2025. If you are 50 or older you can add $8,000 in catch-up contributions, or $11,250 if you turn 60, 61, 62 or 63 in 2026. The IRA limit rises to $7,500, plus $1,100 at 50 or older. The IRS has not yet announced the 2027 limits.
2026 limits at a glance
With catch-ups, the most an employee can defer into a 401(k) in 2026 is $32,500 at age 50 to 59 or 64 and older, and $35,750 at 60 to 63. Catch-up contributions are on top of the $72,000 total limit.
| Limit | 2025 | 2026 |
|---|---|---|
| 401(k), 403(b), 457(b) and TSP employee deferrals | $23,500 | $24,500 |
| Catch-up, age 50 or older | $7,500 | $8,000 |
| Catch-up, age 60 to 63 | $11,250 | $11,250 |
| Total contributions to one employer’s plan (employee plus employer) | $70,000 | $72,000 |
| Compensation counted for contributions | $350,000 | $360,000 |
| SIMPLE IRA or SIMPLE 401(k) deferrals | $16,500 | $17,000 |
| SIMPLE catch-up, age 50 or older | $3,500 | $4,000 |
| Traditional and Roth IRA | $7,000 | $7,500 |
| IRA catch-up, age 50 or older | $1,000 | $1,100 |
Catch-ups must be Roth if you earned over $150,000
Starting in 2026, if your Social Security wages from the employer sponsoring the plan were over $150,000 in 2025, any catch-up contributions you make to that plan in 2026 have to go in as Roth, after tax. Your regular $24,500 can still be pre-tax.
If your plan does not offer a Roth option, it may not let high earners make catch-up contributions at all, so check with HR or the plan administrator.
IRA deduction and Roth IRA income limits for 2026
If neither you nor your spouse is covered by a retirement plan at work, a traditional IRA contribution is fully deductible at any income. Married filing separately, the ranges are $0 to $10,000.
Above the Roth limits you can still contribute to a traditional IRA without a deduction. You have until the April 15, 2027 filing deadline to make IRA contributions for 2026; 401(k) deferrals have to come out of 2026 paychecks.
| Situation | Single or head of household | Married filing jointly |
|---|---|---|
| Traditional IRA deduction, covered by a workplace plan | $81,000 – $91,000 | $129,000 – $149,000 |
| Traditional IRA deduction, only your spouse is covered | — | $242,000 – $252,000 |
| Roth IRA contribution | $153,000 – $168,000 | $242,000 – $252,000 |
Solo 401(k) and the self-employed
A self-employed person with a solo 401(k) contributes in two roles. As the employee, you can defer up to $24,500 (plus catch-ups). As the employer, you can add up to 20% of net self-employment earnings, figured after subtracting half of your self-employment tax. The two together cannot pass $72,000 before catch-ups.
Example: a sole proprietor with $100,000 of 2026 Schedule C profit pays about $14,130 of self-employment tax. Net earnings after half of it are about $92,935, and 20% of that is $18,587. With the $24,500 deferral, the total can be about $43,087, all deductible.
If you own an S corporation, the employer part is up to 25% of your W-2 salary from it, not of the profit. On a $60,000 salary that is $15,000, plus your $24,500 deferral.
Two plans, one limit
The $24,500 is a per-person limit, not per plan. If you change jobs or have two employers in 2026, your deferrals to all 401(k) and 403(b) plans together cannot pass it. Employer contributions are counted plan by plan under the $72,000 limit.
A governmental 457(b) plan has its own separate $24,500 limit, so someone with both a 403(b) and a 457(b), common for teachers and public employees, can defer up to $49,000.
Pick the right retirement plan for your business
USTAXX works out how much a sole proprietor or S-Corp owner can put into a solo 401(k) or SEP and what it saves in tax. In Naperville, IL, or remotely.
Questions people ask
What is the 401(k) limit for 2026?
$24,500 of employee deferrals, plus $8,000 in catch-ups at 50 or older, or $11,250 at 60 to 63. Employee and employer contributions together can reach $72,000.
What is the 401(k) limit for 2027?
Not announced yet. The IRS publishes the next year’s limits in a notice each fall; we will add them here when it does.
What is the IRA contribution limit for 2026?
$7,500, plus $1,100 if you are 50 or older, across all your traditional and Roth IRAs combined.
What are the Roth IRA income limits for 2026?
The contribution phases out between $153,000 and $168,000 of modified AGI for single filers, and between $242,000 and $252,000 for married couples filing jointly.
Can I contribute to a 401(k) and an IRA in the same year?
Yes. The limits are separate. Being covered by a 401(k) can limit how much of a traditional IRA contribution you can deduct, depending on income.
Where these rules come from
- IRS Notice 2025-67: 2026 retirement plan limits
- IRS: Retirement topics, contribution limits
- IRS Publication 560: Retirement plans for small business
General information, current when written, not advice about your situation. Fees and forms change; the official pages above are the authority.