TakeHomeGuideTax year 2026

2026 Retirement Contribution Limits

The IRS limits for 401(k), IRA, Roth IRA and SIMPLE plans in 2026, plus a calculator for your own Roth and traditional IRA limit.

Workplace plan limits for 2026

LimitAmount
401(k), 403(b), 457(b), TSP employee deferral$24,500
Catch-up contribution, age 50 and older$8,000
Catch-up contribution, age 60 to 63$11,250
Total contributions to a defined contribution plan (employee plus employer)$72,000
Maximum pay counted for plan purposes$360,000
Highly compensated employee threshold$160,000
Roth catch-up wage threshold$150,000
SIMPLE IRA / SIMPLE 401(k) deferral$17,000
SIMPLE catch-up, age 50 and older$4,000
SIMPLE catch-up, age 60 to 63$5,250

IRA limits for 2026

LimitAmount
Traditional and Roth IRA combined$7,500
Catch-up contribution, age 50 and older$1,100

Roth IRA income limits (modified AGI)

Filing statusReduced betweenNot allowed above
Single or head of household$153,000$168,000
Married filing jointly$242,000$252,000
Married filing separately$0$10,000

Traditional IRA deduction phase-out (modified AGI)

SituationDeduction phases out between
Single or head of household, covered by a workplace plan$81,000 to $91,000
Married filing jointly, the contributor is covered$129,000 to $149,000
Married filing jointly, only the spouse is covered$242,000 to $252,000
Married filing separately, covered$0 to $10,000

Retirement savings contribution credit (Saver's Credit): income limits

Filing status50% credit up to20% credit up to10% credit up to
Married filing jointly$48,500$52,500$80,500
Head of household$36,375$39,375$60,375
Single and others$24,250$26,250$40,250

Source: IRS Notice 2025-67. Adjusted gross income limits; the credit rate applies to up to $2,000 of contributions per person.

Frequently asked questions

What is the 401(k) contribution limit for 2026?

You can defer $24,500 of your pay into a 401(k), 403(b), governmental 457 plan or the Thrift Savings Plan. People 50 and older can add $8,000, and people who are 60, 61, 62 or 63 can add $11,250 instead. The total limit on all contributions to a defined contribution plan, including employer money, is $72,000.

What is the IRA contribution limit for 2026?

You can contribute $7,500 to IRAs in total, plus $1,100 if you are 50 or older. The limit is shared across traditional and Roth IRAs, and cannot be more than your taxable compensation.

Who can contribute directly to a Roth IRA?

Single filers and heads of household can contribute the full amount with income up to $153,000, a reduced amount up to $168,000, and nothing above that. For married couples filing jointly the range is $242,000 to $252,000.

Is a traditional IRA contribution deductible?

It is always deductible if neither you nor your spouse is covered by a workplace retirement plan. If you are covered, the deduction phases out as income rises, as shown in the table. If only your spouse is covered, the phase-out range is higher.

What is the Roth catch-up rule?

Starting in 2026, if your wages from the employer were more than $150,000 in the prior year (the Roth catch-up wage threshold), your 401(k) catch-up contributions must be made as Roth contributions.

Where do these numbers come from?

IRS Notice 2025-67, "2026 Amounts Relating to Retirement Plans and IRAs".

General information, not tax advice. Rules for your plan may be stricter than the IRS limits. See the 401(k) tax savings calculator to see what a contribution saves you.

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