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For 2026, retirement savers get a boost in how much they can contribute through employer-sponsored plans such as 401(k)s, 403(B)s, 457s & TSPs
- Standard employee contribution limit: $24,500
- Age 50+ catch-up: $8,000 additional
- “Super” catch-up (ages 60–63 if your plan allows): $11,250
- Total employer + employee contributions (415(c) limit): $72,000
Examples:
- Under 50: up to $24,500
- Age 50–59 or 64+: up to $32,500
- Age 60–63 (with super catch-up): up to $35,750 (if allowed by your plan)
Note: Beginning in 2026, certain high-earners making over ~$150,000 may be required to make catch-up contributions as Roth (after-tax) rather than traditional pre-tax under SECURE 2.0 rules.
IRA Contribution Limits (Traditional & Roth)
IRAs also get a bump in contribution limits for 2026:
- Standard annual contribution limit: $7,500
- Age 50+ catch-up: $1,100 (total $8,600)
These limits are combined across Traditional and Roth IRAs. You can split your contribution between the two, but the total can’t exceed your limit.
IRA Income Phase-Outs (2026)
Income limits determine whether you can contribute directly to a Roth IRA or deduct Traditional IRA contributions on your tax return:
Roth IRA Contribution Phase-Out
Your modified adjusted gross income (MAGI) affects how much you can contribute:
- Single / Head of Household: phases out $153,000 – $168,000
- Married Filing Jointly: phases out $242,000 – $252,000
- Married Filing Separately: phases out $0 – $10,000
If your MAGI is above the top of the range, you cannot contribute directly to a Roth IRA.
Traditional IRA Deductibility Phase-Out
If you or your spouse are covered by a workplace retirement plan, the ability to deduct Traditional IRA contributions tapers as income rises:
- Single / Head of Household: $81,000 – $91,000
- Married Filing Jointly (contributor covered by plan): $129,000 – $149,000
- Married Filing Jointly (contributor not covered, spouse is): $242,000 – $252,000
- Married Filing Separately:*: $0 – $10,000
If neither spouse is covered by a workplace plan, there’s no deduction phase-out for Traditional IRA contributions.
Health Savings Accounts (HSAs)
HSAs continue to provide a valuable triple tax benefit for those with high-deductible health plans:
- Self-only coverage: $4,400
- Family coverage: $8,750
- Age 55+ catch-up: $1,000
SIMPLE & SEP IRAs
SIMPLE IRAs/SIMPLE 401(k)s:
- Employee deferral: $17,000
- Catch-up (50+): $4,000 (standard) / $5,250 (ages 60–63 in some plans)
SEP IRAs:
- Employer contributions up to 25% of compensation or $72,000 total, whichever is less
- No separate catch-up contribution like other plans
*Retirement plan rules, income limits, and tax treatment can vary based on your employer’s plan design and your individual tax situation. You should review your plan documents and consult with your CPA or tax advisor before implementing any contribution or tax strategy.
