2026 Retirement Contribution Limits
The 2026 401(k) limit rises to $24,500, the IRA limit to $7,500, and the HSA to $4,400 self / $8,750 family. Ages 60-63 get a new $11,250 super catch-up. High earners over $150k must put their catch-up into Roth. Here's everything in one place.
Every account, every 2026 limit
Tap a row for details| Account ↕ | 2026 Limit ↓ | Catch-up ↕ |
|---|---|---|
| SEP-IRA▾ | $72,000 | — |
| 401(k)▾ | $24,500 | +$8,000@50+ |
| Solo 401(k)▾ | $24,500 | +$8,000@50+ |
| 403(b)▾ | $24,500 | +$8,000@50+ |
| 457(b)▾ | $24,500 | +$8,000@50+ |
| TSP (federal)▾ | $24,500 | +$8,000@50+ |
| 529 Plan▾ | $19,000 | — |
| SIMPLE IRA▾ | $17,500 | +$4,000@50+ |
| Traditional IRA▾ | $7,500 | +$1,100@50+ |
| Roth IRA▾ | $7,500 | +$1,100@50+ |
| Dependent Care FSA▾ | $5,000 | — |
| HSA (Health Savings)▾ | $4,400 | +$1,000@55+ |
| Healthcare FSA▾ | $3,400 | — |
| Coverdell ESA▾ | $2,000 | — |
What's your 2026 contribution ceiling?
Pick your age and plan. We'll show your catch-up eligibility and the $150k Roth rule.
How much does a pretax 401(k) save you?
Federal-only brackets for 2026 single filer, plus optional state rate. Standard deduction applied.
Assumes standard deduction ($15,750) and single filer. State saving is contribution × state rate. FICA is unaffected.
Which accounts should I fund in 2026?
Five quick questions. We'll return a priority order, not a sales pitch.
- Fund a Roth IRA to $7,500 ($8,600 if 50+). Use the backdoor Roth if you're over the income cap.
- After all tax-advantaged space is filled, move to a taxable brokerage account with index funds.
401(k) limits since 2015
Twelve years of IRS increases. 2026 is highlighted.
Source: IRS annual cost-of-living adjustments. Hover a bar to see the exact amount.
Read next
2026 401(k) Contribution Limits: Everything That Changed
The 2026 401(k) limit jumps to $24,500. Catch-ups, the new super catch-up for ages 60-63, and the Roth catch-up rule for high earners, all in one place.
Roth vs Traditional in 2026: The Math No One Shows You
A break-even table for deciding between Roth and pretax contributions in 2026, including the rarely-mentioned bracket bump from the standard deduction.
The Super Catch-Up for Ages 60-63: A $35,750 Window You Can Miss Only Once
SECURE 2.0 hands a rare extra catch-up to workers in their early 60s. Here's how much you can stash and why missing it is expensive.
The $150k Roth Catch-Up Rule: How It Actually Hits Your Paycheck
Starting 2026, high earners must make catch-up contributions as Roth. Here's the payroll mechanic, the common mistakes, and the edge cases.
What $24,500 Pretax Actually Saves You in 2026 (By Bracket)
A real numbers look at the federal tax savings from maxing a pretax 401(k) across the 10% to 37% brackets. Includes the effective-rate gotcha.
The HSA Is the Best Retirement Account No One Talks About
Pretax in, tax-free growth, tax-free out for medical. And it becomes a traditional IRA at 65. Here's how to actually use the 2026 HSA limits.
Worked scenarios
Turning 30 and Finally Starting a 401(k): The 2026 Playbook
A 30-year-old's step-by-step for setting up a 401(k) in 2026, capturing the match, and choosing Roth vs traditional.
Catching Up at 55: Maxing Every Account That Has a Catch-Up
How to use every catch-up contribution available in 2026 when your 50s got away from you.
Freelancer Setting Up a Solo 401(k) for the First Time
2026 rules for a one-person business opening a Solo 401(k), plus the deadlines most people miss.
High Earner Over $150k in 2026: The New Roth Reality
If you made over $150k in 2025, every 2026 catch-up contribution must be Roth. Here's how high earners should restructure.
Side-by-side comparisons
Frequently asked, 2026 edition
Q.Did the 2026 401(k) limit actually increase?▾
Yes. IRS Notice 2025-67 raised the employee elective deferral limit to $24,500, a $1,000 increase from 2025's $23,500. The 50+ catch-up stays at $8,000 but ages 60-63 get a super catch-up of $11,250 under SECURE 2.0.
Q.What's the 2026 IRA limit?▾
$7,500 for anyone under age 50, and $8,600 if you're 50 or older. That cap is combined across Traditional IRA and Roth IRA.
Q.What's the $150,000 Roth catch-up rule?▾
Starting with the 2026 plan year, if your prior-year (2025) Social Security wages exceeded about $150,000 at the same employer, your 401(k), 403(b), 457(b), or TSP catch-up contribution must be made to a Roth bucket rather than pretax. Pretax catch-up is no longer an option for those workers.
Q.Who qualifies for the 60-63 super catch-up?▾
Workers who turn 60, 61, 62, or 63 at any point during 2026 can contribute an extra $11,250 catch-up in place of the standard $8,000. At age 64 you drop back to the regular catch-up.
Q.What's the 2026 HSA limit?▾
$4,400 for self-only coverage, $8,750 for family. Workers 55+ get an additional $1,000 catch-up (each spouse separately, if each has their own HSA).
Q.Can I contribute to both a 401(k) and a Roth IRA in 2026?▾
Yes. The 401(k) limit and the IRA/Roth IRA limit are separate. You can max both. Roth IRA direct contributions phase out at $153,000-$168,000 MAGI for single filers — above that, use a backdoor Roth.
Q.What's the Solo 401(k) total cap for 2026?▾
$72,000 combined employee + employer. As a self-employed person, you contribute both sides: $24,500 as 'employee' plus up to roughly 20% of net self-employment income as 'employer.'
Q.Is the dependent care FSA limit going up for 2026?▾
No, it's still $5,000, the same since 1986. Congressional proposals to raise it have not passed.
Q.When must I make my 2026 401(k) contributions?▾
By December 31, 2026, through payroll. IRA and HSA contributions for tax year 2026 have until tax day 2027 (April 15, 2027, or October 15 with an extension).
Q.Are Roth 401(k)s still exempt from RMDs?▾
Yes. Starting in 2024, SECURE 2.0 removed required minimum distributions from designated Roth accounts inside workplace plans, matching the long-standing rule for Roth IRAs.
Q.What's a SEP-IRA's 2026 limit?▾
Up to 25% of compensation, capped at $72,000. There is no employee deferral portion and no catch-up in a SEP-IRA.
Q.Can I still do a mega backdoor Roth in 2026?▾
Yes, if your 401(k) plan allows after-tax (non-Roth) contributions plus in-plan Roth conversions or in-service distributions. Plan design determines whether it's available to you.
Q.Do state taxes follow these federal limits?▾
Most states mirror the federal rules, meaning your pretax contribution escapes state tax too. Pennsylvania is a notable exception — it taxes 401(k) contributions going in but not coming out.
Q.What's the difference between the employee limit and the total limit?▾
The employee elective deferral is what you can put in from your paycheck ($24,500 in 2026). The total limit includes employer contributions (matching, profit-sharing, or, for Solo 401(k)s, your own employer portion). In 2026 the total cap is $72,000 combined.
Q.Does this tool give tax advice?▾
No. It's a factual reference for 2026 limits plus general educational calculators. For decisions about your situation, consult a tax professional.
Q.Where do the 2026 numbers come from?▾
The contribution limits are from IRS Notice 2025-67. The 2026 tax brackets and standard deduction are the IRS's announced inflation-adjusted figures. We update this page as IRS issues clarifications.