2026 and 2025 Retirement Contribution Limits
For 2026 you can defer up to $24,500 into a 401(k), 403(b) or governmental 457(b) — plus an $8,000 catch-up at age 50+, or a $11,250 "super catch-up" at ages 60–63. The IRA and Roth IRA limit rises to $7,500 ($8,600 with the 50+ catch-up).
Below are the full 2026 and 2025 limits — workplace plans, IRAs, the Roth income phase-outs, traditional-IRA deduction limits and SEP/SIMPLE — with the SECURE 2.0 changes built in.
Workplace plans — 401(k), 403(b), 457(b)
These limits cover your own elective deferrals. Your employer's match is on top, up to a much higher combined cap (the Section 415(c) limit).
| Limit | 2026 | 2025 |
|---|---|---|
| Employee deferral (401k/403b/457) | $24,500 | $23,500 |
| Catch-up, age 50+ | $8,000 | $7,500 |
| Super catch-up, ages 60–63 | $11,250 | $11,250 |
| Total additions incl. employer (415c) | $72,000 | $70,000 |
| Highly compensated employee threshold | $160,000 | $160,000 |
IRA and Roth IRA limits
The IRA limit is a combined cap across all your traditional and Roth IRAs — not per account.
| Limit | 2026 | 2025 |
|---|---|---|
| Contribution, under 50 | $7,500 | $7,000 |
| Catch-up, age 50+ | $1,100 | $1,000 |
| Total at age 50+ | $8,600 | $8,000 |
Roth IRA income limits (MAGI phase-out)
Your ability to contribute to a Roth IRA phases out across these modified-AGI ranges. Below the bottom you can contribute the full amount; above the top you cannot contribute directly (a backdoor Roth is the usual workaround).
| Filing status | 2026 | 2025 |
|---|---|---|
| Single / head of household | $153,000 – $168,000 | $150,000 – $165,000 |
| Married filing jointly | $242,000 – $252,000 | $236,000 – $246,000 |
| Married filing separately | $0 – $10,000 | $0 – $10,000 |
Traditional IRA deduction phase-out
Anyone with earned income can contribute to a traditional IRA, but the deduction phases out at these MAGI ranges if you (or your spouse) are covered by a workplace plan. With no workplace plan, the full deduction is always available.
| Filing status | 2026 | 2025 |
|---|---|---|
| Single / head of household | $81,000 – $91,000 | $79,000 – $89,000 |
| Married filing jointly (you are covered) | $129,000 – $149,000 | $126,000 – $146,000 |
| Married filing jointly (only spouse covered) | $242,000 – $252,000 | $236,000 – $246,000 |
SEP-IRA and SIMPLE IRA (self-employed & small business)
The SEP-IRA cap is the lesser of 25% of compensation or the figure below. SIMPLE IRAs have their own lower deferral limit, and a special ages 60–63 catch-up of $5,250 for 2026.
| Plan | 2026 | 2025 |
|---|---|---|
| SEP-IRA maximum | $72,000 | $70,000 |
| SIMPLE IRA deferral | $17,000 | $16,500 |
| SIMPLE catch-up, age 50+ | $4,000 | $3,500 |
The SECURE 2.0 super catch-up (ages 60–63)
Starting in 2025, savers aged 60 to 63 get a larger workplace-plan catch-up — $11,250 instead of the regular $8,000. It applies only in those four years; at 64 you revert to the standard catch-up.
So a 61-year-old can defer $35,750 into a 401(k) in 2026 ($24,500 + $11,250) — before any employer match. Run your projection with the 401(k) calculator.
What is the 2026 401(k) contribution limit?
For 2026 you can defer $24,500 of your own pay into a 401(k), 403(b) or 457(b). Add an $8,000 catch-up at age 50+, or an $11,250 super catch-up at ages 60–63. Employer matches are separate.
What is the 2026 IRA contribution limit?
The 2026 IRA limit is $7,500, or $8,600 if you are 50 or older (a $1,100 catch-up). This is a combined cap across all your traditional and Roth IRAs, not per account.
What are the 2026 Roth IRA income limits?
For 2026 the ability to contribute phases out between $153,000 and $168,000 of modified AGI for single filers, and between $242,000 and $252,000 for married filing jointly. Above the top, you cannot contribute directly.
What is the super catch-up contribution?
A SECURE 2.0 rule lets workers aged 60 to 63 make a larger 401(k) catch-up — $11,250 for 2026 instead of $8,000. It applies only during those four years, then reverts to the standard catch-up at 64.
Can I contribute to both a 401(k) and an IRA?
Yes. The 401(k) and IRA limits are separate, so in 2026 you could defer $24,500 to a 401(k) and still put $7,500 in an IRA. IRA deductibility may phase out at higher incomes if you have a workplace plan.
What is the total 401(k) limit including employer match?
The combined employee-plus-employer cap (Section 415(c)) is $72,000 for 2026, or $80,000 once you add the $8,000 age-50 catch-up. The $24,500 figure is the employee-deferral portion only.
Can I contribute to a Roth IRA if I earn too much?
Not directly. Above the income limit, many savers use a backdoor Roth — contributing to a nondeductible traditional IRA and then converting it to Roth. The contribution limits and a conversion calculator can help you plan.