401(k) and IRAs: 2026 Contribution Limits
January 2, 2026
Written By Bill Stavros, Reviewed by Benjamin Stark, CFP®
2026 Retirement Account Contribution Limits
| Account Type | Standard Limit | Total with Age 50+ Catch-Up | Total with Age 60–63 Super Catch-Up |
|---|---|---|---|
| 401(k) / 403(b) / 457(b) | $24,500 | $32,500 | $35,750 |
| Traditional / Roth IRA1 | $7,500 | $8,600 | — |
| SIMPLE IRA (employers with 26+ employees) | $17,000 | $21,000 | $22,250 |
| SIMPLE IRA (employers with ≤25 employees) | $18,100 | $21,950 | $23,350 |
| SIMPLE 401(k) | $17,000 | $21,000 | $22,250 |
| SEP IRA2 | Up to $72,000 (25% of comp) | — | — |
| Solo 401(k) — employee portion3 | $24,500 | $32,500 | $35,750 |
| HSA, Individual4 | $4,400 | $5,400 | — |
| HSA, Family4 | $8,750 | $9,750 | — |
The age 60–63 super catch-up replaces (not stacks with) the regular age 50+ catch-up.
1 Roth IRA contributions are subject to income phase-outs (see Roth IRA Income Limits below).
2 SEP IRA contributions are employer-funded; no individual catch-up applies.
3 Solo 401(k) total contributions (employee + employer match) cannot exceed $72,000.
4 HSA catch-up applies to those age 55+ (not 50+) and isn’t available once you enroll in Medicare.
Source: IRS 2026 contribution limits.
Here are the 2026 annual contribution limits established by the IRS:
401(k), 403(b), and 457(b) plans
For 2026, the maximum employee contribution for a 401(k) plan is $24,500. If you are 50 years old or older, you can take advantage of a catch-up contribution, allowing you to add an extra $8,000 to your retirement savings. Additionally, if you are aged between 60 and 63 and your retirement plan permits it, you can make a catch-up contribution of up to $11,250 instead of the standard $8,000.
Traditional and Roth IRAs
The 2026 contribution limit for IRAs is $7,500. If you are 50 years old or older, you can make an additional contribution of $1,100, bringing your total annual contribution to $8,600.
Roth IRA Income Limits for 2026
Single filers
If you’re a single filer with a modified adjusted gross income (MAGI) exceeding $168,000 in 2026, you’re not eligible to contribute to a Roth IRA. Moreover, if your MAGI is more than $153,000 but less than $168,000, you can only contribute a reduced amount. Those who earn $153,000 or less in 2026, meanwhile, can do so for the full amount.
Married filing jointly
For those filing jointly, the maximum MAGI limit is $252,000. Therefore, if you exceed this limit, you’re not eligible to contribute to a Roth IRA. If your joint MAGI is more than $242,000 but less than $252,000, your maximum allowed annual contribution is reduced. Finally, couples earning less than $242,000 can contribute the full amount.
SIMPLE IRAs
Contribution limits are based on the size of your employer and your age…
For companies with more than 25 employees:
Employees can contribute up to $17,000 or 100% of their compensation—whichever is less—with an additional $4,000 “catch-up limit” impacting anyone aged 50+. This catch-up limit increases to $5,250 for those between the age of 60 and 63.
For companies with 25 or fewer employees:
Employees can contribute up to $18,100 or 100% of their compensation—whichever is less—with an additional $3,850 catch-up contribution for anyone aged 50+. That catch-up increases to $5,250 for those between the ages of 60 and 63.
Note: Under SECURE 2.0, plans at employers with 25 or fewer employees have a higher base deferral limit ($18,100 vs. $17,000) but a slightly lower age-50+ catch-up ($3,850 vs. $4,000).
SEP IRAs
You can currently contribute up to 25% of employee or owner compensation or a maximum of $72,000 (whichever amount is less).
SIMPLE 401(k)s
The 2026 contribution limit for SIMPLE 401(k)s is $17,000. If you're 50 and older, you can make an extra $4,000 in catch-up contributions.
SOLO 401(k)s
As a business owner, you can contribute to a solo 401(k) both as an employer and employee. Your total contributions cannot exceed $72,000, however, with an additional catch-up contribution of $8,000 available if you’re eligible. Additionally, if you’re between the age of 60 and 63, you can contribute $11,250 as opposed to $8,000.
As an employee, you can contribute up to $24,500 (with an additional $8,000 catch-up contribution available for those age 50+). This increases to $11,250 for 60-to-63-year-olds (allowing for a total employee contribution of $35,750), with all contributions deducted from your paycheck.
Employers can make an additional matching contribution of up to 25% of profits or 25% of net self-employment income for sole proprietors or single-member LLCs.
Health Savings Accounts (HSAs)
The 2026 HSA contribution limits are $4,400 for individuals and $8,750 for families. If you're 55 and older and not enrolled in Medicare, you can make an extra $1,000 in catch-up contributions.
Reviewed for accuracy
Benjamin Stark, CFP®
Financial Advisor and Director of Client Experience at Vision Retirement, with 10+ years as a financial advisor.
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