Retirement 401(k) and IRA Contribution Limits for 2026

Updated: November 2025

According to the IRS (Notice 2025-67, released November 13, 2025), the 401(k) contribution limit will rise to $24,500 for 2026, up $1,000 from 2025, while the IRA contribution limit increases to $7,500 plus a $1,100 catch-up for savers age 50 and older.[1] 

These cost-of-living adjustments, part of the SECURE 2.0 Act updates, help Americans save more, reduce taxable income, and strengthen long-term retirement plans in 2026.

2026 Contribution Limits at a Glance

• 401(k) limit: $24,500 (+$1,000 from 2025)
• 401(k) catch-up (50+): $8,000 (+$500)
• IRA limit: $7,500 (+$500)
• IRA catch-up (50+): $1,100 (+$100)
• SEP IRA limit: $72,000 (based on 25% of compensation)
• SIMPLE IRA limit: $17,000 or $18,100 (enhanced plans)
• Roth catch-up rule: Required for earners above $150,000 in 2025
• Saver’s Credit AGI cap: $80,500 (married filing jointly)

 

What Are the 401(k) Contribution Limits for 2026?

Employee elective-deferral limit: $24,500 (up $1,000 from 2025). This limit applies to 401(k)s, 403(b)s and most 457 plans, the agency said, along with the federal Thrift Savings Plan.

Catch-up contribution for workers age 50 and above: $8,000 (up $500) for a total contribution amount of $32,500.

Super catch-up for ages 60, 61, 62, and 63: $11,250 (remains unchanged from last year). This means you can contribute a total of $35,750 in 2026.[1] 

See also: Is It Smart to Stop 401(k) Contributions to Pay Off Debt?

 

What Are Roth 401(k) Contributions in 2026?

The Roth 401(k) contribution limit in 2026 is the same as those for traditional 401(k) plans.

If you have access to a Roth 401(k) and a traditional 401(k), you can contribute up to the annual maximum across both. 

The big change is for high-earning savers who make catch-up contributions in a 401(k), 403(b), or 457(b). 

Per the IRS rules starting in 2026, if in the prior year you made more than $150,000 in 2025 FICA wages – that is income subject to Social Security and Medicare taxes – any catch-up contributions you make must go into a Roth 401(k).[1] 

This means your catch-up contributions will automatically be subject to income tax now, but withdrawals in retirement are tax-free, if you meet certain requirements.

If your plan doesn’t offer Roth, you may lose the ability to make catch-up contributions once the rule kicks in.See also: Pros and Cons of a Roth 401(k): Key Differences and Tax Implications

 

What Are Solo 401(k) Contribution Limits for 2026?

Self-employed individuals with a solo 401(k) can also contribute up to the new 401(k) limit of $24,500 as an employee in 2026, plus an additional $8,000 catch-up contribution if they’re age 50 or older. 

In addition, they may contribute up to 25% of their net self-employment income as the employer, for a total potential employer + employee contribution of $72,000 in 2026.

Or, as much as $80,000 for those 50 and older who take advantage of the catch-up provision.[1]

 

What Are the IRA Contribution Limits for 2026?

For 2026, the IRS is raising the IRA contribution limit to $7,500 (up from $7,000).

If you’re 50 or older, you can also add a catch-up of $1,100 (up from $1,000).[1]

This applies to both traditional and Roth IRAs. 

However, income phase-outs determine how much you can deduct or contribute based on your adjusted gross income (AGI).

 

What Are the SEP IRA Contribution Limits for 2026?

For 2026, the SEP IRA contribution limit increases to $72,000, up from $70,000 in 2025.

Self-employed individuals can contribute up to 25% of eligible compensation or net self-employment income, with contributions calculated on earnings up to $360,000 in 2026 (up from $350,000).

Additionally, employees must earn at least $800 in 2026 (up from $750) to qualify for an employer SEP contribution.[1]

 

What Are the SIMPLE IRA Contribution Limits for 2026?

According to IRS Notice 2025-67, the SIMPLE IRA contribution limit for 2026 is $17,000, up from $16,500 in 2025.

Under the SECURE 2.0 Act, certain applicable SIMPLE plans – typically offered by small businesses – can allow even higher contributions. For 2026, that enhanced limit rises to $18,100, up from $17,600.

Workers age 50 and older can make an additional $4,000 catch-up contribution, increased from $3,500 in 2025.

Some specialized SIMPLE plans retain a $3,850 catch-up limit, while the super catch-up for ages 60-63 remains $5,250 for 2026.

These updates mean older workers in a standard SIMPLE IRA can set aside up to $21,000 in 2026, or as much as $23,350 for workers ages 60-63 in enhanced SIMPLE plans.[1]

 

What Are the IRA Phaseout Ranges for 2026?

Per the IRS, here are the phase‑out ranges for 2026:

• For single taxpayers covered by a workplace retirement plan, the phase-out range is increased to between $81,000 and $91,000, up from between $79,000 and $89,000 for 2025.
  
• For married couples filing jointly, if the spouse making the IRA contribution is covered by a workplace retirement plan, the phase-out range is increased to between $129,000 and $149,000, up from between $126,000 and $146,000 for 2025.
  
• For an IRA contributor who is not covered by a workplace retirement plan and is married to someone who is covered, the phase-out range is increased to between $242,000 and $252,000, up from between $236,000 and $246,000 for 2025.
  
• For a married individual filing a separate return who is covered by a workplace retirement plan, the phase-out range is not subject to an annual cost-of-living adjustment and remains between $0 and $10,000.[1]

 

What Are the Roth IRA Phaseout Ranges for 2026?

The IRS limitations for 2026 for Roth IRAs, the Saver’s Credit and SIMPLE retirement accounts include the following…
The income phase-out range for taxpayers making contributions to a Roth IRA is increased to between $153,000 and $168,000 for singles and heads of household, up from between $150,000 and $165,000 for 2025.

For married couples filing jointly, the income phase-out range is increased to between $242,000 and $252,000, up from between $236,000 and $246,000 for 2025. The phase-out range for a married individual filing a separate return who makes contributions to a Roth IRA is not subject to an annual cost-of-living adjustment and remains between $0 and $10,000.

The income limit for the Saver’s Credit (also known as the Retirement Savings Contributions Credit) for low- and moderate-income workers is $80,500 for married couples filing jointly, up from $79,000 for 2025; $60,375 for heads of household, up from $59,250 for 2025; and $40,250 for singles and married individuals filing separately, up from $39,500 for 2025.

The amount individuals can generally contribute to their SIMPLE retirement accounts is increased to $17,000, up from $16,500 for 2025. Pursuant to a change made in SECURE 2.0, individuals can contribute a higher amount to certain applicable SIMPLE retirement accounts. For 2026, this higher amount is increased to $18,100, up from $17,600 for 2025.

The catch-up contribution limit that generally applies for employees aged 50 and over who participate in most SIMPLE plans is increased to $4,000, up from $3,500 for 2025. Under a change made in SECURE 2.0, a different catch-up limit applies for employees aged 50 and over who participate in certain applicable SIMPLE plans, which remains $3,850. Under a change made in SECURE 2.0, a higher catch-up contribution limit applies for employees aged 60, 61, 62 and 63 who participate in SIMPLE plans, and the contribution limit remains at $5,250.[1]

 

Other IRS Updates Affecting Retirement Savers in 2026

Distributions for Domestic Violence Victims

Victims can withdraw up to $10,500 penalty-free from qualified retirement plans under SECURE 2.0.[1]

Qualified Charitable Distributions (QCDs)

The annual QCD limit increases to $111,000, and the one-time transfer limit for charitable annuities rises to $55,000.[1]

Qualified Longevity Annuity Contracts (QLACs)

The maximum QLAC limit remains at $210,000 for 2026, allowing retirees to defer RMDs and strengthen late-life income.[1]

 

Key Takeaways for 2026

• 401(k) limits increased by $1,000.
• Catch-up rules now mandate Roth treatment for high earners.
• IRA and phase-out ranges rose modestly with inflation.
• SIMPLE and SEP plans benefit self-employed savers most.
• Check your employer plan for Roth catch-up compliance by December 2025.

These updated limits can provide investors with greater opportunity to reduce taxes and strengthen retirement savings in 2026.

 

Sources 

Internal Revenue Service (IRS). “401(k) Limit Increases to $24,500 for 2026; IRA Limit Increases to $7,500.”

IRS News Release, Notice 2025-67, published November 13, 2025.

https://www.irs.gov/newsroom/401k-limit-increases-to-24500-for-2026-ira-limit-increases-to-7500