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
| Filing status | Full contribution (MAGI below) | Reduced (phase-out range) | No direct contribution |
|---|---|---|---|
| Single / head of household | $153,000 | $153,000–$168,000 | $168,000 or more |
| Married filing jointly | $242,000 | $242,000–$252,000 | $252,000 or more |
| Married filing separately* | — | $0–$10,000 | $10,000 or more |
*If you lived with your spouse at any point during the year. This range isn't adjusted for inflation. Source: IRS Notice 2025-67.
If your income is too high to contribute directly, a backdoor Roth IRA — or a mega backdoor Roth if your 401(k) plan allows it — may be an option.
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.
Contribution limits are just one piece of the puzzle—how much to save, which accounts to prioritize, and how it all fits your timeline matter just as much. For the bigger picture, explore our retirement planning hub, or schedule a FREE discovery call with one of our CFP® professionals.
Reviewed for accuracy
Benjamin Stark, CFP®
Financial Advisor and Director of Client Experience at Vision Retirement, with 10+ years as a financial advisor.
Read full bio →FAQs
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For 2026, you can contribute up to $7,500 to a Roth IRA — or $8,600 if you're age 50 or older. The ability to contribute the full amount phases out at higher incomes: $153,000–$168,000 for single filers and $242,000–$252,000 for married couples filing jointly.
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In 2026, single filers can make a full Roth IRA contribution with a MAGI under $153,000, a reduced contribution between $153,000 and $168,000, and none at $168,000 or above. For married couples filing jointly, the phase-out range is $242,000 to $252,000.
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The 2026 employee 401(k) contribution limit is $24,500. If you're 50 or older, you can add an $8,000 catch-up for a total of $32,500. If you're between ages 60 and 63 and your plan allows it, the catch-up rises to $11,250, for a total of $35,750.
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The 2026 limit for a traditional or Roth IRA is $7,500. If you're 50 or older, you can contribute an additional $1,100, bringing your total to $8,600.
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Yes. The limits are separate, so you can contribute to both in the same year. But if you or your spouse are covered by a workplace plan, your ability to deduct traditional IRA contributions — or contribute to a Roth IRA — may be reduced at higher incomes.
