Tax Planning · Retirement Accounts
2026 Retirement Contribution Limits: 401(k), IRA, and Catch-Up Amounts
Every figure that governs how much you can put away this year, including two rules that are new for 2026 and catch people out.
For 2026 you can contribute $24,500 to a 401(k) and $7,500 to an IRA. If you are 50 or older, add $8,000 to the 401(k) and $1,100 to the IRA. Between ages 60 and 63 the 401(k) catch-up rises to $11,250 instead of $8,000, bringing the total to $35,750.
Key Takeaways
- 401(k) elective deferral: $24,500. IRA: $7,500. Both rose from 2025.
- Catch-up at 50+: $8,000 for a 401(k), $1,100 for an IRA.
- Ages 60–63 get a larger "super catch-up" of $11,250 in place of the $8,000 — not in addition to it.
- New for 2026: if you earned more than $150,000 from your employer last year, your catch-up contributions must be made on a Roth basis.
- The total that can go into a 401(k) from all sources — your deferral, employer match, and after-tax contributions — is $72,000.
How much can you contribute to a 401(k) in 2026?
The elective deferral limit — the amount you choose to withhold from your own paycheck — is $24,500 for 2026, up from $23,500 in 2025. The same limit applies to 403(b) plans, most governmental 457(b) plans, and the federal Thrift Savings Plan.
| Your age in 2026 | Base deferral | Catch-up | Your maximum |
|---|---|---|---|
| Under 50 | $24,500 | — | $24,500 |
| 50–59 | $24,500 | $8,000 | $32,500 |
| 60–63 | $24,500 | $11,250 | $35,750 |
| 64 and older | $24,500 | $8,000 | $32,500 |
The 60–63 band is the detail most people miss. The larger catch-up applies only during those four years and then reverts to the standard amount at 64. Source: IRS, 401(k) limit increases to $24,500 for 2026.
Do catch-up contributions have to be Roth in 2026?
For higher earners, yes. Beginning in 2026, if your wages from the employer sponsoring the plan exceeded $150,000 in the prior year, any catch-up contribution you make must go in as a Roth contribution — after-tax, with no immediate deduction.
Two consequences follow. First, high earners lose the deduction on the catch-up portion, which raises current taxable income. Second, the money grows tax-free thereafter, which for many people is the better long-run outcome anyway. If your plan does not offer a Roth option, it cannot accept catch-up contributions from affected employees at all.
The threshold is per-employer and based on prior-year wages. If you changed jobs, the test looks at wages from the employer that sponsors the plan, not your total income. Self-employment income is treated differently again.
How much can you contribute to an IRA in 2026?
The IRA limit is $7,500 for 2026, with a $1,100 catch-up at 50 or older, for a maximum of $8,600. This is a combined limit across all your IRAs — you cannot put $7,500 into a traditional IRA and another $7,500 into a Roth.
Unlike a 401(k), IRA contributions for a tax year can be made until the April filing deadline of the following year. You have until April 2027 to make a 2026 IRA contribution.
What are the 2026 income limits for IRA contributions?
Roth IRA contributions phase out entirely above certain incomes. Traditional IRA deductibility phases out too, but only if you are covered by a workplace retirement plan — you can always contribute, the question is whether you get the deduction.
| Limit | Single | Married filing jointly |
|---|---|---|
| Roth IRA contribution phase-out | $153,000–$168,000 | $242,000–$252,000 |
| Traditional IRA deduction phase-out (covered by a plan) | $81,000–$91,000 | $129,000–$149,000 |
If your income exceeds the Roth phase-out, the backdoor Roth IRA is the standard workaround — though the pro-rata rule makes it expensive if you hold existing pre-tax IRA balances.
What is the total 401(k) limit including employer contributions?
The overall cap on everything that can land in your 401(k) in a year — your deferral, the employer match, profit sharing, and any after-tax contributions — is $72,000 for 2026, or $80,000 with the standard catch-up.
The gap between your own $24,500 deferral and this $72,000 ceiling is what makes the mega backdoor Roth possible in plans that allow after-tax contributions and in-plan conversions.
What about HSA and other 2026 limits?
A few adjacent figures worth having in the same place:
- Standard deduction: $16,100 single, $32,200 married filing jointly, $24,150 head of household.
- Additional standard deduction at 65+: $2,050 single or head of household, $1,650 per qualifying spouse if married.
- Senior deduction: $6,000 per person aged 65+, available 2025 through 2028, phasing out above $75,000 of modified AGI ($150,000 joint).
- Social Security earnings test: $24,480 if you are under full retirement age for the whole year.
- Estate and gift tax exemption: $15 million per person; annual gift exclusion $19,000 per recipient.
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