401(k) & IRA Contribution Limits 2026: Retirement Tax Strategies & Calculator
401(k) & IRA Contribution Limits 2026: Retirement Tax Strategies & Calculator
The official 2026 401(k), IRA, catch-up, and Roth income limits straight from the IRS, sourced retirement tax strategies, and a contribution room & tax savings estimator.
For 2026, the IRS raised the employee 401(k)/403(b)/governmental 457/TSP contribution limit to $24,500 (from $23,500), and the IRA contribution limit to $7,500 (from $7,000). Savers 50 and older get a $8,000 catch-up on 401(k)-type plans (total $32,500) and a $1,100 catch-up on IRAs (total $8,600). Under SECURE 2.0, savers specifically aged 60 to 63 get an enhanced "super catch-up" of $11,250 instead of the standard $8,000 — a rule now in its second year. Roth IRA eligibility phases out between $153,000–$168,000 MAGI for single filers and $242,000–$252,000 for married couples filing jointly. All figures are sourced directly from the IRS's official November 2025 announcement (Notice 2025-67).
Every November, the IRS releases the following year's retirement plan contribution limits, and the 2026 numbers bring meaningful increases across the board — plus a second year of the SECURE 2.0 "super catch-up" for savers in their early sixties. This guide breaks down exactly how much you (and, where applicable, your employer) can contribute in 2026 across 401(k)-type plans and IRAs, who qualifies for enhanced catch-up amounts, where the Roth IRA income cutoffs sit, and sourced strategies for making the most of the room available to you.
1. 2026 401(k)-Type Plan Limits
The employee salary-deferral limit for 401(k), 403(b), most 457 plans, and the federal Thrift Savings Plan rises to $24,500 for 2026, up $1,000 from $23,500 in 2025. This is the maximum amount an employee can defer from their own paycheck into the plan, separate from any employer match or profit-sharing contribution.
| Category | 2026 Limit | Notes |
|---|---|---|
| Employee deferral (under 50) | $24,500 | 401(k), 403(b), gov't 457, TSP |
| Catch-up, age 50–59 or 64+ | +$8,000 | Total: $32,500 |
| Super catch-up, age 60–63 | +$11,250 | Replaces the $8,000 catch-up, doesn't stack with it |
| Combined employee + employer (§415(c)) | $72,000 | All contribution sources combined |
| SIMPLE IRA employee limit | $17,000 | +$4,000 catch-up (50+); +$5,250 (60–63) |
| SEP IRA (employer-funded) | $72,000 | Or 25% of compensation, whichever is less |
Source: Internal Revenue Service, "401(k) limit increases to $24,500 for 2026, IRA limit increases to $7,500," irs.gov, November 13, 2025; Fidelity 401(k) Contribution Limits 2026.
The age 60–63 "super catch-up" is a SECURE 2.0 provision now in its second year of availability. It is important to note this amount replaces the standard 50+ catch-up rather than stacking on top of it — someone turning 60 in 2026 gets access to the higher $11,250 figure specifically because of their age band, not in addition to the regular $8,000.
2. 2026 IRA Limits
The IRA contribution limit — which applies to the combined total of traditional and Roth IRA contributions across all of a person's IRA accounts, not to each account separately — rises to $7,500 for 2026, up from $7,000 in 2025 (which itself was unchanged from 2024). Savers age 50 and older can add a $1,100 catch-up contribution, for a total of $8,600.
Unlike 401(k)-type plans, IRAs do not have a separate "super catch-up" age band under current law — the standard $1,100 catch-up applies uniformly to anyone 50 or older contributing to an IRA in 2026.
3. Roth IRA & Deduction Income Limits
Not everyone can contribute directly to a Roth IRA, and not everyone who contributes to a traditional IRA can deduct that contribution — both are governed by income phase-out ranges that the IRS also adjusts annually.
| Limit Type | Filing Status | 2026 Phase-Out Range |
|---|---|---|
| Roth IRA eligibility (MAGI) | Single / Head of Household | $153,000 – $168,000 |
| Roth IRA eligibility (MAGI) | Married Filing Jointly | $242,000 – $252,000 |
| Traditional IRA deduction (covered by workplace plan) | Single | $81,000 – $91,000 |
| Traditional IRA deduction (contributing spouse covered) | Married Filing Jointly | $129,000 – $149,000 |
Source: Internal Revenue Service, irs.gov, November 13, 2025 announcement. If neither spouse is covered by a workplace retirement plan, the traditional IRA deduction phase-out does not apply regardless of income.
Savers whose income exceeds the Roth IRA eligibility range entirely are not automatically locked out of Roth savings — a "backdoor Roth" conversion, discussed in Section 4, is a commonly used workaround, though it carries its own rules and tax considerations.
4. Retirement Tax Strategies
Financial professionals commonly point to several approaches for making the most of the 2026 limits, though the right mix depends heavily on individual income, age, and goals:
- Capture the full employer match first — Before maximizing any other account, contributing enough to a workplace 401(k) to receive the full employer match is generally considered the highest-priority move, since it is an immediate, guaranteed return that no other account can replicate.
- Use catch-up contributions if age-eligible — Savers 50 and older, and especially those in the 60–63 super catch-up window, have meaningfully more room in 2026 than younger savers; failing to use it if cash flow allows means leaving tax-advantaged space unused permanently for that year.
- Consider a backdoor Roth IRA — High earners who exceed the direct Roth IRA income limits in Section 3 can sometimes still access Roth growth by contributing to a non-deductible traditional IRA and then converting it to a Roth IRA, though this strategy has tax nuances (particularly the pro-rata rule for anyone with existing pre-tax IRA balances) that warrant professional guidance.
- Balance pre-tax and Roth contributions — Splitting contributions between traditional (pre-tax now, taxed later) and Roth (taxed now, tax-free later) accounts based on your expected future tax bracket is a core tax-diversification strategy many planners recommend rather than choosing one exclusively.
- Explore a mega backdoor Roth if available — Some 401(k) plans allow after-tax contributions beyond the standard $24,500 deferral limit, up to the overall $72,000 §415(c) cap, which can then be converted to Roth — a strategy only available where the specific plan document permits it.
5. Risks and Common Mistakes
- Confusing the deferral limit with the combined limit — The $24,500 figure is what you personally can defer from your paycheck; the $72,000 figure includes employer contributions too. Assuming you can personally contribute up to $72,000 is a common and costly misunderstanding.
- Missing the super catch-up eligibility window — The enhanced $11,250 catch-up applies specifically to ages 60 through 63; savers who turn 64 lose access to the super catch-up and revert to the standard $8,000 catch-up amount.
- Over-contributing to an IRA across multiple accounts — Because the $7,500 IRA limit is a combined cap across all traditional and Roth IRAs a person owns, contributing the max to each account type separately creates an excess contribution subject to a 6% excise tax per year until corrected.
- Assuming Roth contributions reduce this year's taxes — Unlike traditional contributions, Roth 401(k) and Roth IRA contributions do not lower current-year taxable income; the benefit is tax-free growth and withdrawals in retirement instead.
- Not checking whether a workplace plan even allows certain features — Catch-up contributions, after-tax contributions, and in-plan Roth conversions are all plan-dependent; not every employer's 401(k) offers every feature the IRS allows.
7. Frequently Asked Questions
For 2026, the employee salary-deferral limit for 401(k), 403(b), most 457 plans, and the federal Thrift Savings Plan is $24,500, up from $23,500 in 2025. The combined employee-plus-employer limit is $72,000. These figures come from the IRS's official November 2025 announcement.
For 2026, the IRA contribution limit is $7,500, up from $7,000 in 2025. This limit applies to the combined total of traditional and Roth IRA contributions across all of a person's IRAs, not to each account separately.
Savers age 50 and older can contribute an extra $8,000 to a 401(k)-type plan in 2026, for a total of $32,500. Under SECURE 2.0, savers specifically aged 60 to 63 get a higher "super catch-up" of $11,250 instead of the standard $8,000, which replaces rather than stacks with the regular catch-up. IRA catch-up contributions for those 50 and older are $1,100 in 2026, bringing the IRA total to $8,600.
For 2026, single filers and heads of household can make a full Roth IRA contribution with MAGI below $153,000, with a partial contribution allowed up to $168,000. Married couples filing jointly can make a full contribution below $242,000 MAGI, phasing out completely at $252,000.
Commonly cited strategies include maximizing employer-match dollars first before other savings, using catch-up contributions if age-eligible, considering a backdoor Roth IRA conversion for high earners who exceed the direct Roth income limits, balancing pre-tax and Roth contributions based on expected future tax brackets, and reviewing whether a mega backdoor Roth is available through an employer plan that allows after-tax contributions.
This guide is reviewed on a rolling basis and updated whenever the IRS issues new annual retirement plan limits, typically each November for the following tax year.
8. Update Archive
✅ Key Takeaways
- The 2026 401(k)-type employee deferral limit is $24,500, and the IRA limit is $7,500 — both increased from 2025.
- Catch-up contributions add $8,000 to 401(k)-type plans (ages 50+) and $1,100 to IRAs (ages 50+), while ages 60–63 get an enhanced $11,250 "super catch-up" on 401(k)-type plans instead of the standard amount.
- The combined employee-plus-employer 401(k) limit is $72,000 under IRC §415(c) — a figure most employees will never personally reach on their own.
- Roth IRA eligibility and traditional IRA deductibility both phase out at specific MAGI ranges that shift every year — check Section 3 before assuming you qualify.
- Capturing the full employer match, using age-eligible catch-up room, and choosing deliberately between pre-tax and Roth contributions are among the most commonly cited high-value strategies for 2026.
Official Retirement Plan Resources
📎 Sources & External References
- Internal Revenue Service, "401(k) limit increases to $24,500 for 2026, IRA limit increases to $7,500," irs.gov, November 13, 2025.
- Internal Revenue Service, Notice 2025-67 (2026 cost-of-living adjustments for retirement plans).
- Fidelity, "401(k) contribution limits 2026" and "IRA contribution limits for 2026," fidelity.com.
- Fox Business, "2026 retirement plan limits increase as IRS boosts 401k, IRA contributions," 2026.
- IRA Financial, "IRS Announces 2026 401(k) and IRA Contribution Limits," 2026.