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For 2026, you can contribute up to $24,500 to most 401(k), 403(b), governmental 457(b), and TSP plans, while the combined Traditional and Roth IRA limit is $7,500. Workers age 50 and older can generally make additional catch-up contributions, and those who turn 60, 61, 62, or 63 during 2026 receive a larger workplace-plan catch-up.
The headline limits are simple, but several 2026 rules deserve extra attention. The IRA catch-up increased to $1,100, the normal workplace catch-up increased to $8,000, the SECURE 2.0 super catch-up remains $11,250 for ages 60 through 63, and higher-paid workers can face a mandatory Roth catch-up rule.
Key takeaways
- 401(k), 403(b), governmental 457(b), and TSP employee limit: $24,500.
- Normal workplace catch-up at age 50+: $8,000, for a total of $32,500.
- Ages 60 through 63: $11,250 super catch-up, for a total employee contribution of $35,750.
- 401(k) annual-additions limit: $72,000 before catch-up contributions, potentially $80,000 including the normal catch-up or $83,250 for ages 60 through 63.
- IRA limit: $7,500, or $8,600 if age 50 or older.
- HSA limit: $4,400 for self-only coverage or $8,750 for family coverage, plus a $1,000 catch-up beginning at age 55.
- SEP IRA maximum: generally subject to the $72,000 defined-contribution limit for 2026.
- SIMPLE IRA employee limit: generally $17,000, although certain plans can use a higher $18,100 limit.
- For 2026 catch-ups, workers whose 2025 FICA wages from the employer sponsoring the plan exceeded $150,000 generally must make catch-up contributions as Roth contributions.
2026 retirement contribution limits at a glance
| Account | 2026 standard limit | Catch-up |
|---|---|---|
| 401(k) | $24,500 | $8,000 at 50+, or $11,250 at ages 60–63 |
| 403(b) | $24,500 | $8,000 at 50+, or $11,250 at ages 60–63 |
| Governmental 457(b) | $24,500 | $8,000 at 50+, or $11,250 at ages 60–63, subject to plan rules |
| TSP | $24,500 | $8,000 at 50+, or $11,250 at ages 60–63 |
| Traditional + Roth IRA combined | $7,500 | $1,100 at 50+ |
| HSA, self-only | $4,400 | $1,000 at 55+ |
| HSA, family | $8,750 | $1,000 at 55+ |
| SIMPLE IRA, most plans | $17,000 | Generally $4,000 at 50+, $5,250 at ages 60–63 |
| SEP IRA | Up to applicable compensation-based limit, capped at $72,000 | No separate employee catch-up |
IRS Notice 2025-67 contains the official inflation-adjusted retirement figures for 2026.
What is the 2026 401(k) contribution limit?
The employee elective-deferral limit for most 401(k) plans is $24,500 in 2026, up from $23,500 in 2025. The same $24,500 basic employee-deferral limit applies to most 403(b) plans, governmental 457(b) plans, and the federal Thrift Savings Plan.
Your age determines whether you can contribute more.
| Age in 2026 | Base contribution | Catch-up | Maximum employee contribution |
|---|---|---|---|
| Under 50 | $24,500 | $0 | $24,500 |
| 50–59 | $24,500 | $8,000 | $32,500 |
| 60–63 | $24,500 | $11,250 | $35,750 |
| 64+ | $24,500 | $8,000 | $32,500 |
The important detail is that the special SECURE 2.0 catch-up applies when you attain age 60, 61, 62, or 63 during the calendar year. It replaces the normal $8,000 catch-up for that year rather than stacking on top of it.
For a deeper look, see our guide to the ages 60 to 63 super catch-up.
Does the employer match count toward the $24,500 limit?
No.
The $24,500 elective-deferral limit applies to your employee contributions. Employer matching and nonelective contributions do not use up that $24,500 employee limit.
But there is a separate overall limit for contributions going into a 401(k) or similar defined-contribution plan.
For 2026, annual additions are generally limited to the lesser of:
- 100% of your compensation, or
- $72,000.
The IRS says annual additions include employee elective deferrals, employer matching contributions, employer nonelective contributions, and certain other allocations. Catch-up contributions are excluded from the $72,000 calculation.
That creates these possible 401(k) totals:
| Situation | Potential 2026 total |
|---|---|
| Under 50 | $72,000 |
| Age 50+, normal catch-up | $80,000 |
| Ages 60–63 | $83,250 |
The $83,250 figure comes from the $72,000 annual-additions limit plus the $11,250 super catch-up.
This higher total is most relevant if your plan allows substantial employer contributions or after-tax employee contributions.
401(k) Retirement Calculator
A 457(b) has an important difference
Do not assume every workplace account follows identical combined-limit rules.
Governmental 457(b) plans have a $24,500 deferral limit for 2026, but Section 457 plans operate under their own contribution rules rather than simply using the 401(k) $72,000 annual-additions structure.
That distinction can be especially important for employees who have access to both a governmental 457(b) and another workplace retirement account.
Always check the plan administrator’s rules before trying to maximize more than one workplace plan.
What is the 2026 Roth catch-up rule?
One of the most important SECURE 2.0 changes becomes relevant for higher-paid workers making catch-up contributions.
For determining whether 2026 catch-up contributions must be Roth, the wage threshold is $150,000 of prior-year wages from the employer sponsoring the plan.
So if you are catch-up eligible in 2026 and had more than $150,000 in applicable FICA wages from that employer during 2025, your affected catch-up contributions generally must be made on a Roth, after-tax basis rather than pre-tax.
Three details matter:
- The test uses prior-year wages, not your 2026 salary.
- It is based on applicable wages from the employer maintaining the plan, not simply your household AGI.
- The rule applies to workplace-plan catch-ups, not the IRA catch-up.
The IRS final regulations generally apply beginning in 2027, but the statutory Roth catch-up requirement applies for 2026 and plans can implement it using the permitted transition guidance and reasonable good-faith interpretations.
See our full guide to the Roth catch-up rule for high earners.
What is the 2026 IRA contribution limit?
The combined contribution limit for Traditional and Roth IRAs rises to:
$7,500 if you are under age 50
or
$8,600 if you are age 50 or older.
The additional $1,100 is the 2026 IRA catch-up contribution.
The limit is shared across your Traditional and Roth IRAs.
For example, if you are 40 and put:
$4,500 into a Roth IRA
you generally have only:
$3,000 remaining for a Traditional IRA
for 2026.
You cannot contribute $7,500 to each account and claim a $15,000 total contribution.
Your maximum can also be lower if your taxable compensation for the year is below the normal dollar limit.
What are the 2026 Roth IRA income limits?
Unlike a Traditional IRA, a Roth IRA restricts direct contributions at higher modified adjusted gross income levels.
| Filing status | Full contribution generally below | Phase-out range | No direct contribution at or above |
|---|---|---|---|
| Single / head of household | $153,000 | $153,000–$168,000 | $168,000 |
| Married filing jointly | $242,000 | $242,000–$252,000 | $252,000 |
| Married filing separately and lived with spouse during year | $0 | $0–$10,000 | $10,000 |
The single/head-of-household range increased from $150,000–$165,000 in 2025, while the married-filing-jointly range increased from $236,000–$246,000.
If your income is above the direct Roth contribution limit, a backdoor Roth IRA may be worth researching.
But a backdoor Roth is not automatically tax-free. Existing pre-tax IRA balances can affect the tax result under the pro-rata rules, so do not treat it as a universal workaround without checking your circumstances.
When is a Traditional IRA contribution deductible in 2026?
The $7,500 IRA contribution limit and the Traditional IRA deduction limit are two different things.
You may be allowed to contribute even when your income prevents you from deducting the full amount.
If you are covered by a workplace retirement plan, the 2026 deduction phase-outs are:
| Filing situation | 2026 deduction phase-out |
|---|---|
| Single / head of household, covered at work | $81,000–$91,000 |
| Married filing jointly, contributor covered at work | $129,000–$149,000 |
| Married filing separately, covered at work | $0–$10,000 |
| Married filing jointly, contributor not covered but spouse is | $242,000–$252,000 |
These figures use modified AGI.
If neither you nor your spouse is covered by a retirement plan at work, these workplace-plan deduction phase-outs generally do not apply.
For the tax differences between the two IRA types, see our Traditional vs. Roth IRA guide.
What are the 2026 HSA contribution limits?
An HSA is technically a health savings account rather than a retirement plan, but many people use it as part of long-term tax planning because unused balances can remain invested from year to year.
For 2026:
| HSA coverage | Contribution limit |
|---|---|
| Self-only | $4,400 |
| Family | $8,750 |
| Age 55+ catch-up | +$1,000 |
The catch-up starts at age 55, not age 50.
HSA eligibility depends on more than simply having health insurance. You generally need qualifying HDHP coverage and must satisfy the other HSA eligibility rules.
Employer contributions also count toward the annual HSA limit, so do not automatically contribute another $4,400 or $8,750 yourself if your employer is already putting money into the account.
See our HSA guide for the eligibility and tax rules.
What is the 2026 SEP IRA limit?
A SEP IRA is commonly used by self-employed workers and small-business owners.
For 2026, the relevant defined-contribution dollar ceiling increases to $72,000.
The actual SEP contribution is also limited by the applicable percentage-of-compensation rules, so $72,000 is a maximum ceiling rather than an amount every self-employed person can contribute.
For a self-employed person, the calculation is more complicated than simply multiplying Schedule C profit by 25% because of the way self-employment compensation and the deductible portion of self-employment tax interact.
Use the worksheet in the current IRS guidance or see our SEP IRA guide before calculating a maximum contribution.
What is the SIMPLE IRA limit for 2026?
This is one area where a single number can be misleading.
For most SIMPLE plans, the employee contribution limit increases to:
$17,000 in 2026.
The general age-50 catch-up increases to:
$4,000.
For employees who turn 60, 61, 62, or 63 during the year, the higher SIMPLE catch-up is:
$5,250.
That would generally produce:
| SIMPLE participant | General employee maximum |
|---|---|
| Under 50 | $17,000 |
| Age 50–59 or 64+ | $21,000 |
| Age 60–63 | $22,250 |
However, SECURE 2.0 created higher contribution rules for certain qualifying SIMPLE plans.
For those plans, the 2026 employee limit can be $18,100, and a different $3,850 catch-up can apply in certain circumstances.
Because of those plan-specific rules, check your employer’s plan documents instead of assuming every SIMPLE IRA uses the same maximum.
Can you contribute to both a 401(k) and an IRA?
Yes.
Having a 401(k) does not prevent you from contributing to an IRA.
For 2026, an eligible person could potentially contribute:
$24,500 to a 401(k)
plus
$7,500 to Traditional and/or Roth IRAs
for $32,000 of employee retirement contributions before any applicable catch-ups.
The accounts have separate contribution limits.
However, your income can affect:
- Whether you can contribute directly to a Roth IRA
- Whether your Traditional IRA contribution is deductible
So “I can contribute” and “I can deduct the contribution” are not always the same question.
What if you have two 401(k) plans?
Changing jobs does not normally give you a fresh $24,500 employee contribution limit.
The elective-deferral limit generally follows you across applicable plans, so if you contribute to a 401(k) at one employer and later contribute to another employer’s 401(k), you are responsible for making sure your combined applicable deferrals stay within the annual limit.
For example:
- First employer’s 401(k): $15,000
- Second employer’s 401(k): $9,500
- Total: $24,500
You generally would not get another $24,500 simply because you changed employers.
How much should you actually contribute?
The IRS maximum tells you what you can contribute. It does not tell you what you should contribute.
A better priority is to look at what gives you the highest real financial value.
Start with an employer match if you have one
If your employer offers a match, contributing enough to receive the full available match can be one of the highest-value places to start.
But check the formula.
“6% match” could mean several different things depending on the plan.
Do not ignore expensive debt
Maxing a retirement account while carrying very high-interest revolving debt is not automatically the best use of your next dollar.
Compare the guaranteed interest cost you are paying with the tax and long-term investing benefits of making additional contributions.
Consider an HSA if you are eligible
An HSA can be particularly valuable because qualifying contributions, investment growth, and qualified medical withdrawals can each receive favorable federal tax treatment.
But only HSA-eligible individuals can contribute.
Then compare IRA and workplace-plan options
Whether your next dollar belongs in an IRA or your 401(k) can depend on:
- Investment choices
- Plan fees
- Roth vs. pre-tax availability
- Your current tax bracket
- Your expected retirement tax situation
- Income eligibility
- Whether you value the simplicity of keeping everything in your workplace plan
There is no universal rule that everyone should max a Roth IRA before returning to a 401(k).
Frequently asked questions
What is the 401(k) contribution limit for 2026?
The employee contribution limit is $24,500 for most 401(k) plans. The normal age-50 catch-up is $8,000, creating a $32,500 employee maximum. Those who turn 60 through 63 during 2026 can use an $11,250 catch-up for a total of $35,750.
What is the maximum total 401(k) contribution for 2026?
The normal annual-additions limit is $72,000, excluding eligible catch-up contributions. Including catch-ups, the IRS lists potential totals of $80,000 for normal catch-up participants and $83,250 for participants ages 60 through 63.
What is the IRA contribution limit for 2026?
The combined Traditional and Roth IRA limit is $7,500, or $8,600 if you are age 50 or older. The amount cannot generally exceed your eligible taxable compensation.
Can I contribute $7,500 to both a Roth IRA and Traditional IRA?
No. The $7,500 limit is shared across your Traditional and Roth IRAs. If you contribute $5,000 to one, you generally have $2,500 remaining for the other.
Can I contribute to both a 401(k) and Roth IRA?
Yes, assuming you meet the Roth IRA income and compensation requirements. The 401(k) and IRA contribution limits are separate.
What are the Roth IRA income limits for 2026?
The direct contribution phase-out is $153,000 to $168,000 for single and head-of-household filers and $242,000 to $252,000 for married couples filing jointly. The married-filing-separately range for someone who lived with their spouse during the year remains $0 to $10,000.
What is the new Roth catch-up rule?
For 2026, the relevant prior-year wage threshold is $150,000. If your applicable 2025 FICA wages from the employer sponsoring the plan exceeded that amount, affected 2026 workplace catch-up contributions generally must be Roth contributions.
Does the employer match count toward my $24,500 401(k) limit?
No. Employer contributions do not reduce your $24,500 employee elective-deferral limit. They do count toward the separate annual-additions limit that is generally $72,000 for 2026.
What is the HSA limit for 2026?
The HSA limit is $4,400 for self-only HDHP coverage and $8,750 for family HDHP coverage. Eligible individuals age 55 or older can contribute an additional $1,000.
Bottom line
The two numbers most savers need to remember for 2026 are $24,500 for a workplace retirement plan and $7,500 for an IRA.
If you are at least 50, the numbers get larger:
- Most workplace plans: $32,500
- Ages 60 through 63: $35,750
- IRA age 50+: $8,600
For 401(k) plans, the separate annual-additions ceiling rises to $72,000, or potentially $80,000 after a normal catch-up and $83,250 for ages 60 through 63.
But the maximum is not a savings target everyone needs to hit.
Start by understanding your employer match, tax bracket, debt, emergency savings, plan fees, HSA eligibility, and Roth or Traditional options. Then decide which accounts deserve your next dollar.
If you are affected by the 2026 catch-up changes, pay special attention to the $150,000 prior-year wage test and the ages 60 through 63 super catch-up before changing your payroll election.
For more help putting the limits together, start with our retirement accounts hub, then see how to maximize your 401(k) and our Traditional vs. Roth IRA guide.
This article is for general educational purposes and is not individualized financial or tax advice. Contribution limits, eligibility rules, plan provisions, and tax treatment can vary. Verify your plan’s rules with your plan administrator and current IRS guidance before making a contribution.
