2025 IRS Retirement Contribution Limits: The Complete Guide
If you save for retirement in 2025, the numbers below are the ones that matter. The IRS sets annual caps on how much you can put into each tax-advantaged account. Hitting the cap is the single biggest lever most savers have. Here is the full list, in plain English.
401(k), 403(b), and most workplace plans
- Employee deferral limit: $23,500
- Catch-up (age 50+): +$7,500 (total $31,000)
- SECURE 2.0 super catch-up (ages 60, 61, 62, 63): +$11,250 instead of $7,500 (total $34,750)
- Total 415(c) limit (your deferral + employer match + after-tax): $70,000
The 415(c) cap is the one most high earners never hear about. It controls how much the "mega backdoor Roth" strategy is worth — more on that in a separate article.
Traditional and Roth IRA
- Contribution limit: $7,000
- Catch-up (50+): +$1,000 (total $8,000)
- Roth IRA income phaseout — single: $150,000–$165,000; married filing jointly: $236,000–$246,000; married filing separately: $0–$10,000
- Traditional IRA deduction phaseout (if you have a workplace plan) — single: $79,000–$89,000; MFJ: $126,000–$136,000
457(b) — government and certain nonprofit plans
A 457(b) is one of the most underused accounts. Its $23,500 limit stacks on top of your 401(k) or 403(b). If you have access to both, you can defer up to $47,000 of salary in 2025 (before any catch-ups).
SIMPLE IRA
- Employee deferral: $16,500
- Catch-up (50+): +$3,500
- Super catch-up (60–63): +$5,250
SEP IRA and Solo 401(k) (self-employed)
- SEP IRA: up to 25% of W-2 wages (S-Corp) or ~20% of net self-employment income (sole prop), capped at $70,000
- Solo 401(k): employee deferral up to $23,500 (+$7,500 / +$11,250 catch-up) plus an employer contribution, all capped at $70,000 combined
Health Savings Account (HSA) — the only triple-tax-advantaged account
- Self-only coverage: $4,300
- Family coverage: $8,550
- Catch-up (age 55+): +$1,000
You must be enrolled in a high-deductible health plan (HDHP) to contribute.
Cash balance and defined-benefit plans
These are not subject to the $70,000 415(c) cap. A 55-year-old high-income business owner can often contribute $150,000–$300,000 per year, fully deductible. This is the heaviest deferral tool the tax code offers.
Estate and gift tax (OBBBA permanent)
The One Big Beautiful Bill Act, signed July 4, 2025, made the elevated estate and gift tax exemption permanent. For 2025 the exemption is $13.99 million per person ($27.98 million per married couple). Annual gift exclusion: $19,000 per recipient.
What changes in 2026
SECURE 2.0 §603 takes effect January 1, 2026: if you earned more than $145,000 in FICA wages in the prior year, your age-50+ catch-up contribution must go into a Roth account (after-tax), not pre-tax. Plan for this now if you are a high-income deferrer over 50.
Want to see how much of each cap you are actually using? Run your free RetirementCheck101 analysis — it walks you through every vehicle above in 12 short sections.