2026 IRS Retirement Contribution Limits: The Complete Guide

Last verified: 2026-08-18, against IRS Notice 2025-67 (2026 retirement plan limits).

If you save for retirement in 2026, 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: $24,500
• Catch-up (age 50+): +$8,000 (total $32,500)
• SECURE 2.0 super catch-up (ages 60, 61, 62, 63): +$11,250 instead of $8,000 (total $35,750)
• Total 415(c) limit (your deferral + employer match + after-tax): $72,000

The 415(c) cap is the one most high earners never hear about. It controls how much the "mega backdoor Roth" strategy is worth. A separate article covers that.

Traditional and Roth IRA

• Contribution limit: $7,500
• Catch-up (50+): +$1,100 (total $8,600)
• Roth IRA income phaseout. Single: $153,000–$168,000; married filing jointly: $242,000–$252,000; married filing separately: $0–$10,000
• Traditional IRA deduction phaseout (if you have a workplace plan). Single: $81,000–$91,000; MFJ: $129,000–$149,000

457(b) plans for government and certain nonprofit employers

A 457(b) is one of the most underused accounts. Its $24,500 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 2026 (before any catch-ups).

SIMPLE IRA

• Employee deferral: $17,000
• Catch-up (50+): +$4,000
• 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 $72,000
• Solo 401(k): employee deferral up to $24,500 (+$8,000 / +$11,250 catch-up) plus an employer contribution, all capped at $72,000 combined

Health Savings Account (HSA): the only triple-tax-advantaged account

• Self-only coverage: $4,400
• Family coverage: $8,750
• 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 $72,000 415(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 2026 the exemption is $15 million per person ($30 million per married couple). Annual gift exclusion: $19,000 per recipient.

What changed in 2026

SECURE 2.0 §603 took effect January 1, 2026: if you earned more than $150,000 in prior-year FICA wages (Box 3 of Form W-2) from the employer sponsoring the plan (IRS Notice 2025-67), 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.

Sources

• IRS Notice 2025-67, 2026 retirement plan COLA limits: irs.gov n-25-67
• IRS Rev. Proc. 2025-32, 2026 inflation adjustments: irs.gov rp-25-32
• IRS Rev. Proc. 2025-19, 2026 HSA amounts: irs.gov rp-25-19
• IRS newsroom, 401(k) limit increases to $24,500 for 2026: irs.gov newsroom

Want to see how much of each cap you are actually using? Explore the free educational tool. It walks you through every vehicle above in 12 short sections.