2026 401(k) and IRA Contribution Limits
The IRS raised retirement contribution limits for 2026: $24,500 for 401(k)s and $7,500 for IRAs, plus a new super catch-up and a Roth catch-up rule for high earners.
The short version
- The 401(k) employee contribution limit rises to $24,500 for 2026, up $1,000 from 2025.
- The IRA limit rises to $7,500, with a $1,100 catch-up if you are 50 or older.
- A "super catch-up" lets workers aged 60–63 add $11,250 instead of the standard $8,000.
- New in 2026: if you earned over $150,000 last year, your catch-up contributions must go into a Roth account.
Every autumn the IRS updates the amounts you can save in tax-advantaged retirement accounts to keep pace with inflation. For 2026 the increases are modest but real, and one long-planned rule change finally takes effect. Here is what moved, in plain numbers.
401(k) limits for 2026
The amount you can contribute from your paycheck to a 401(k), 403(b), most 457 plans, and the federal Thrift Savings Plan rises to $24,500 for 2026 — a $1,000 increase over the 2025 limit of $23,500. This is the "elective deferral" limit: money that comes out of your own pay. It does not include your employer's matching contribution, which sits under a separate, higher ceiling covered below.
| Limit | 2025 | 2026 |
|---|---|---|
| Employee elective deferral | $23,500 | $24,500 |
| Catch-up (age 50–59 and 64+) | $7,500 | $8,000 |
| Super catch-up (age 60–63) | $11,250 | $11,250 |
| Max deferral, age 50–59 | $31,000 | $32,500 |
| Max deferral, age 60–63 | $34,750 | $35,750 |
Catch-up contributions if you are over 50
Once you reach age 50, you can contribute more than the standard limit. For 2026 the catch-up rises to $8,000 (from $7,500), so a worker 50 or older can defer up to $32,500 of their own pay.
The age 60–63 "super catch-up"
The SECURE 2.0 Act created a larger catch-up for the four calendar years you are 60, 61, 62, or 63: $11,250 in 2026 instead of $8,000. Combined with the base limit, a worker in that window can defer up to $35,750 of their own pay. Once you turn 64, you drop back to the standard $8,000 catch-up.
New for 2026: high earners must make catch-up contributions as Roth
If your wages from your employer were more than $150,000 in the prior year (2025), a SECURE 2.0 rule that takes effect in 2026 requires your catch-up contributions to go into a Roth (after-tax) account rather than a pre-tax one. You still get to make the catch-up — it simply no longer lowers this year's taxable income. The threshold is measured on your Social Security wages (W-2 Box 3) from that single employer; self-employment income does not count.
IRA limits for 2026
Separate from your workplace plan, you can also contribute to an Individual Retirement Account. For 2026 the IRA limit rises to $7,500 (from $7,000), plus a $1,100 catch-up if you are 50 or older — $8,600 in total. Unlike a 401(k), IRAs come with income limits that determine whether you can contribute to a Roth, or deduct a Traditional contribution.
Roth IRA income phase-outs
Your ability to contribute directly to a Roth IRA phases out over these modified adjusted gross income (MAGI) ranges. Below the range you can contribute the full amount; within it, a reduced amount; above it, nothing directly.
| Filing status | 2026 phase-out range (MAGI) |
|---|---|
| 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-outs
Anyone with earned income can contribute to a Traditional IRA, but whether that contribution is tax-deductible depends on your income when you (or your spouse) are covered by a workplace retirement plan.
| Situation | 2026 phase-out range (MAGI) |
|---|---|
| Single, covered by a workplace plan | $81,000 – $91,000 |
| Married filing jointly, contributor covered | $129,000 – $149,000 |
| Married filing jointly, only spouse covered | $242,000 – $252,000 |
The total contribution limit (yours plus your employer's)
The $24,500 cap applies only to your own deferrals. The overall limit on everything that goes into your 401(k) in 2026 — your contributions, the employer match, and any profit-sharing — is $72,000 under Section 415(c), up from $70,000. Add an eligible catch-up on top, and a worker aged 60–63 has a total ceiling of $83,250.
Two more figures matter mainly to high earners: the maximum compensation that can be counted for plan purposes rises to $360,000, and the income threshold to be classified a "highly compensated employee" is $160,000.
What to do with these numbers
Contribution limits are ceilings, not targets. But two moves are almost always worth it: contribute at least enough to capture your full employer match — it is an immediate, guaranteed return — and if you just got a raise, bump your contribution percentage before you get used to spending the extra pay. See what a given contribution rate grows to by retirement, and watch how even one extra percent compounds over decades.
If you are deciding where new retirement money should go, the Roth-versus-Traditional question is the natural next one to answer.
Sources
This article is for general education and is not financial, tax, or legal advice. Figures reflect published 2026 IRS and SSA amounts as of the date above; verify current limits with the linked sources or a qualified professional before acting.
About the author
David Miles is the founder of FigureMoney and builds independent, source-backed personal-finance tools across the Modern Site Builders network. Every calculator and guide cites the IRS, SSA, or primary research behind its numbers.
Calculators in this guide
401(k) Calculator
Project your 401(k) balance at retirement with your contribution rate, employer match, salary growth, and the 2026 IRS contribution limits and catch-ups.
Roth vs. Traditional IRA Calculator
Compare a Roth and Traditional IRA side by side. See which leaves more after taxes based on your tax rate now versus in retirement, with the 2026 limits.
Compound Interest Calculator
Free compound interest calculator. See how savings and investments grow with an initial amount, regular contributions, interest rate, and compounding frequency.
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