2026 401(k) & IRA Contribution Limits
The official IRS limits for 2026, plus catch-ups, the SECURE 2.0 super catch-up for ages 60-63, the total 415(c) limit and the new Roth catch-up rule. Served straight from our rule tables, so it always reflects the current year.
What can you contribute?
Enter your age and wages to see your personal 2026 maximum and whether the new Roth catch-up rule applies to you.
Your 2026 maximum
- Your catch-up$8,000
- Plus IRA / Roth IRA$7,500
- Total 415(c) cap (all sources)$72,000
2026 limits in full
| Limit | 2026 | 2025 |
|---|---|---|
| 401(k)/403(b)/457 employee deferral | $24,500 | $23,500 |
| Age 50+ catch-up (401k) | $8,000 | $7,500 |
| Ages 60-63 super catch-up | $11,250 | $11,250 |
| IRA / Roth IRA contribution | $7,500 | $7,000 |
| IRA age 50+ catch-up | $1,100 | $1,000 |
| Total 415(c) defined-contribution | $72,000 | $70,000 |
| 415(c) + age 50 catch-up | $80,000 | $77,500 |
| 415(c) + super catch-up (60-63) | $83,250 | $81,250 |
| Annual compensation limit 401(a)(17) | $360,000 | $350,000 |
| Social Security wage base | $184,500 | $176,100 |
New for 2026: the Roth catch-up rule
Starting in 2026, if your wages with your employer in the prior year exceeded $150,000, any catch-up contributions you make (the extra amount allowed at 50+) must be made on a Roth (after-tax) basis - you can no longer make them pre-tax. The base deferral is unaffected; only the catch-up portion is. High earners should make sure their plan offers a Roth option so they don't lose the catch-up entirely.
IRA & Roth income (MAGI) phase-outs
Whether you can deduct a Traditional IRA contribution, or contribute to a Roth IRA at all, phases out over these 2026 income ranges.
| Filing status | Roth IRA phase-out | IRA deduction phase-out* |
|---|---|---|
| Single | $153,000 - $168,000 | $81,000 - $91,000 |
| Married filing jointly | $242,000 - $252,000 | $129,000 - $149,000 |
| Head of household | $153,000 - $168,000 | $81,000 - $91,000 |
*IRA deduction phase-out shown for someone who is an active participant in a workplace plan. Different ranges apply if only your spouse is covered. Married filing separately phases out between $0 and $10,000.
How the 401(k) limit has changed (2000–2026)
Full limit historyThe IRS raises the contribution limits most years to keep pace with inflation. The 401(k) employee deferral has climbed from $10,500 in 2000 to $24,500 in 2026.
| Year | Employee deferral | Catch-up (50+) | IRA |
|---|---|---|---|
| 2026 | $24,500 | $8,000 | $7,500 |
| 2025 | $23,500 | $7,500 | $7,000 |
| 2024 | $23,000 | $7,500 | $7,000 |
| 2023 | $22,500 | $7,500 | $6,500 |
| 2022 | $20,500 | $6,500 | $6,000 |
| 2021 | $19,500 | $6,500 | $6,000 |
| 2020 | $19,500 | $6,500 | $6,000 |
| 2019 | $19,000 | $6,000 | $6,000 |
| 2018 | $18,500 | $6,000 | $5,500 |
| 2017 | $18,000 | $6,000 | $5,500 |
| 2016 | $18,000 | $6,000 | $5,500 |
| 2015 | $18,000 | $6,000 | $5,500 |
| 2014 | $17,500 | $5,500 | $5,500 |
| 2013 | $17,500 | $5,500 | $5,500 |
| 2012 | $17,000 | $5,500 | $5,000 |
| 2011 | $16,500 | $5,500 | $5,000 |
| 2010 | $16,500 | $5,500 | $5,000 |
| 2009 | $16,500 | $5,500 | $5,000 |
| 2008 | $15,500 | $5,000 | $5,000 |
| 2007 | $15,500 | $5,000 | $4,000 |
| 2006 | $15,000 | $5,000 | $4,000 |
| 2005 | $14,000 | $4,000 | $4,000 |
| 2004 | $13,000 | $3,000 | $3,000 |
| 2003 | $12,000 | $2,000 | $3,000 |
| 2002 | $11,000 | $1,000 | $3,000 |
| 2001 | $10,500 | $0 | $2,000 |
| 2000 | $10,500 | $0 | $2,000 |