2026 Retirement Plan Contribution Limits, Phase-Out Ranges, and Income Limits
The IRS has released 2026 inflation-adjusted contribution limits, phase-out ranges, and income limits for various retirement accounts. (IRS Notice 2025-67)
Contribution Limits
401(k), 403(b), and most 457 plans — For 2026, an individual can contribute $24,500 to a 401(k), 403(b), and most 457 plans, an increase from $23,500 in 2025. When 50 or older, the catch-up contribution is $8,000 (Note: This means participants over 50 can contribute up to $32,500).
Under a change made in SECURE 2.0, a higher catch-up contribution limit is available for individuals between age 60 to 63. For 2026, this higher catch-up contribution limit is $11,250 instead of $8,000.
IRAs — For 2026, an individual can contribute $7,500. When 50 or older, the catch-up contribution amount is $1,100.
SIMPLE IRAs — For 2026, individuals can contribute $17,000, an increase from $16,500 in 2025. When 50 or older the catch-up contribution is $4,000.
Under a change made in SECURE 2.0, a higher catch-up contribution limit is available for individuals between age 60 to 63. For 2026, this higher catch-up contribution limit is $5,250 instead of $4,000.
Phase-out Ranges & Income Limits
In addition, the IRS released new income phase-out ranges for making contributions to a traditional IRA and Roth IRA, as well as the income limit on claiming the Saver’s Credit.
If either the taxpayer or their spouse is covered by a workplace retirement plan during the tax year, the maximum amount they can contribute to a traditional IRA may be reduced (phased out) to zero, depending on the taxpayer’s filing status and income (Note: If neither the taxpayer nor their spouse are covered by a retirement plan at work, the phase-out rule doesn’t apply).
The traditional IRA phase-out ranges for 2026 are:
- For single taxpayers covered by a workplace retirement plan, the phase-out range begins at $81,000 and ends at $91,000 (up from $79,000 and $88,000 in 2025).
- For married couples filing jointly, if the spouse making the IRA contribution is covered by a workplace retirement plan, the phase-out range increases to between $129,000 and $149,000 ($126,000 and $146,000 in 2025).
- For an IRA contributor who is not covered by a workplace retirement plan and is married to someone who is covered, the phase-out range increases to between $242,000 and $252,000 ($236,000 and $246,000 in 2025).
- For a married individual filing a separate return who is covered by a workplace retirement plan, the phase-out range is not subject to an annual cost-of-living adjustment and remains between $0 and $10,000.
The phase-out ranges for Roth IRAs are:
- For singles and heads of household, the phase-out begins at $153,000 and ends at $168,000 (up from between $150,000 and $165,000 in 2025).
- For married couples filing jointly, between $242,000 and $252,000 (up from between $236,000 and $246,000 in 2025).
- For married couples filing separately remains between $0 and $10,000.
The income limit for the Saver’s Credit (also known as the Retirement Savings Contributions Credit) increases to:
- $80,500 for married couples filing jointly, up from $79,000;
- $60,375 for heads of household, up from $59,250; and
- $40,250 for singles and married couples filing separately, up from $39,500.
Download our 2026 Retirement Plan Limits flyer (PDF)
2026 Retirement Plan Limits
| 2026 | 2025 | |
|---|---|---|
| 401(k) / 403(b) Deferral Limit | $24,500 | $23,500 |
| Starter 401(k) Deferral Limit | $ 6,000 | $ 6,000 |
| SIMPLE Employee Deferral Limit | $17,000 | $16,500 |
| Individual Retirement Account (IRA) Contribution Limit | $ 7,500 | $ 7,000 |
| Catch-Up Contribution Limits (Age 50 and older) | ||
| 401(k) / 403(b) Plans (Age 50 and older) | $ 8,000 | $ 7,500 |
| SIMPLE Plans | $ 4,000 | $ 3,500 |
| Individual Retirement Account (IRA) & Starter 401(k) | $ 1,100 | $ 1,000 |
| Catch-Up Contribution Limits (Age 60 – 63) | ||
| 401(k) / 403(b) Plans | $11,250 | $11,250 |
| SIMPLE Plans | $ 5,250 | $ 5,250 |
| Individual Retirement Account (IRA) | $ 3,850 | $ 3,850 |
| Defined Contribution Limits | ||
| Maximum Annual Addition | $ 72,000 | $ 70,000 |
| Plan Compensation Limit | $360,000 | $ 350,000 |
| Defined Benefit Plan Limit | ||
| Lesser of this amount or the highest 3-year average compensation | $290,000 | $ 280,000 |
| Highly Compensated Employee (HCE) & Highly Paid Individual (HPI) | ||
| HCE Prior year compensation for current year determination | $160,000 | $ 160,000 |
| HPI Prior year compensation for current year determination | $150,000 | $150,000 |
| FICA Taxable Wage Base | $184.500 | $ 176,100 |
