2026-2027 401(k), IRA, and Roth IRA Contribution and Income Limits

The IRS officially raised retirement plan contribution limits for 2026 in IRS Notice IR-2025-111, announced in November 2025. Most of the increases are driven by COLA adjustments under SECURE 2.0.

Here’s the full rundown of what changed and what it means for your retirement savings this year.

2026 401(k), 403(b), and TSP Contribution Limits

The employee deferral limit for 401(k), 403(b), and most 457 plans — including the federal Thrift Savings Plan (TSP) — is $24,500 for 2026, up $1,000 from 2025.

The total contribution cap (employee + employer combined) is $72,000, up from $70,000.

Looking ahead to 2027: Based on a ~2–3% COLA, the employee deferral limit will likely reach $25,000 (IRS rounds to the nearest $500). The combined cap should hit $74,000 and the annual comp limit $370,000. The catch-up for ages 50–59 and 64+ may stay at $8,000 or tick up to $8,500 depending on CPI. The super catch-up for ages 60–63 is projected at $11,500. Official 2027 figures typically drop in October or November 2026 — I’ll update this table as soon as they’re confirmed.

On the super catch-up: Workers ages 60–63 can contribute $11,250 total to their 401(k) catch-up in 2026 (unchanged from 2025). That’s $3,250 above the standard $8,000 catch-up, not $4,000 as some sources have incorrectly reported. The total 401(k) for a 60–63-year-old is $24,500 + $11,250 = $35,750.

See more details in our in-depth article covering 401(k), 403(b), and TSP Contribution Limits — Employee, Employer, and Catch-Up Amounts.

Example: How Catch-Up Contributions Work

Mark, 62, earns $180,000 and maximizes his 401(k). He can contribute $24,500 (standard limit) plus $11,250 (super catch-up) = $35,750 in 2026. His employer adds a 4% match on $180,000 = $7,200. Total in his plan: $42,950 — well under the $72,000 combined cap.

Sarah, 51, earns $95,000. She contributes $24,500 + $8,000 catch-up = $32,500. Her employer matches 3% ($2,850). Total: $35,350.

2026 IRA and Roth IRA Contribution Limits

The IRA contribution limit for 2026 is $7,500, up from $7,000 in 2024–2025. This is the combined cap across all traditional and Roth IRAs you hold.

The catch-up contribution for those 50 and older is $1,100 (newly indexed for inflation under SECURE 2.0), bringing the 50+ total to $8,600.

Looking ahead to 2027: The IRA base limit is expected to hold at $7,500 — it would need to reach $7,750 to trigger the next $500 rounding step to $8,000, which likely requires another year of inflation at that level. The catch-up is indexed to the nearest $100; at ~2.5% COLA it stays at $1,100. Watch for the official IRS announcement in October or November 2026.

The IRA catch-up was flat at $1,000 for years, but SECURE 2.0 started indexing it to inflation beginning in 2024. The 2026 figure of $1,100 is the first time it’s moved.

See more details in our in-depth article covering Traditional IRA vs. Roth IRA — Contribution Limits and Phase-Out Income Ranges.

Traditional IRA Deductibility Phase-Out Ranges (2026)

If you (or your spouse) have a workplace retirement plan, your traditional IRA deduction phases out at higher incomes. You can still contribute — you just don’t get the deduction above these ranges (a non-deductible IRA contribution).

Looking ahead to 2027: Deductibility phase-out ranges typically shift by $2,000–$3,000 per year. Expect the single filer range to move to approximately $83,000–$93,000 and the MFJ contributor range to $132,000–$152,000. Confirmed figures arrive with the October/November IRS announcement.

See more details in our in-depth article covering Traditional IRA vs. Roth IRA — Contribution Limits and Phase-Out Income Ranges.

Roth IRA Income Phase-Out Ranges (2026)

Roth IRA eligibility phases out — and eventually eliminates — at higher incomes. These limits changed more significantly for 2026 than many sites currently show, so double-check your sources.

Looking ahead to 2027: Roth IRA phase-out ranges have been shifting by $3,000–$6,000 per year recently. For 2027, I’d estimate the single range landing around $157,000–$172,000 and MFJ around $248,000–$258,000. These are projections — official figures come in October or November 2026.

Above the top of the range, you can’t contribute directly to a Roth IRA. The workaround is the backdoor Roth — contribute to a traditional IRA (non-deductible), then convert. That strategy remains intact in 2026; neither SECURE 2.0 nor the One Big Beautiful Bill (OBBB) changed it.

On Roth timing: The OBBB extended the pre-2017 TCJA tax rates through 2033, meaning current tax brackets are locked in for several more years. For anyone on the fence about a Roth conversion, the rate certainty is a meaningful argument for converting sooner rather than waiting.

See more details in our in-depth article covering Traditional IRA vs. Roth IRA — Contribution Limits and Phase-Out Income Ranges.

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SEP IRA Limits (2026)

The SEP IRA contribution limit for 2026 is $72,000, or 25% of compensation, whichever is lower. That’s up from $70,000 in 2025. The $360,000 annual compensation cap applies when calculating the 25% figure.

Looking ahead to 2027: The SEP IRA limit tracks the Section 415(c) defined contribution cap. At ~2.5% COLA, it should move to approximately $74,000 with a compensation cap of $370,000.

See more details in our in-depth article covering SEP IRA Contribution Limits, Rules, and Eligibility — including eligibility rules and same-year 401(k) interactions.

SIMPLE IRA Limits (2026)

The SIMPLE IRA employee deferral limit is $17,000 in 2026, up from $16,500 in 2025.

Employers with 25 or fewer employees may allow a higher limit of $18,100 under SECURE 2.0’s applicable employer plan rules.

Looking ahead to 2027: The standard SIMPLE IRA deferral should reach approximately $17,500, with the small-employer limit at $18,600. Catch-up and super catch-up limits are likely unchanged pending a larger COLA adjustment.

See more details in our in-depth article covering SIMPLE IRA Contribution Limits and Rules for Small Business Retirement Plans.

Saver’s Credit (Retirement Savings Contributions Credit)

The Saver’s Credit income limits also increased for 2026. This credit is available to lower- and moderate-income workers who contribute to an IRA or workplace plan — up to 50% of the first $2,000 in contributions.

Looking ahead to 2027: Saver’s Credit income limits adjust annually with inflation. At ~2.5% COLA, expect the MFJ ceiling to move to approximately $82,500, HoH to $61,750, and single to $41,250. Confirmed 2027 figures typically arrive in October/November 2026.

See more details in our in-depth article covering Saver’s Tax Credit Income Limits and How to Claim It — including full credit rate tiers and Form 8880 guidance.

Other Key Retirement Plan Thresholds (2026)

Looking ahead to 2027: The annual comp cap should move to approximately $370,000 and the HCE threshold to $170,000, both rounding to the nearest $5,000. The defined benefit limit is projected at $290,000.

Common Issues to Watch Out For

I get a lot of questions about this stuff, so here are the five mistakes I see come up most:

1. Confusing the 50+ catch-up with the super catch-up. If you’re 60–63, your 401(k) catch-up is $11,250 total — not $8,000 plus something extra on top. The super catch-up replaces the standard catch-up for those ages, not stacks on it. Once you turn 64, you drop back to the regular $8,000 catch-up.

2. Thinking the IRA limit is per account. The $7,500 (or $8,600 for 50+) is the combined limit across all your IRAs — traditional and Roth combined. You can split contributions between them, but the total can’t exceed the cap.

3. Contributing to a Roth IRA over the income limit. If your MAGI exceeds $168,000 (single) or $252,000 (MFJ), you can’t contribute directly. The fix is the backdoor Roth, but you need to handle the “pro-rata rule” if you have pre-tax IRA money elsewhere.

4. Missing the IRA deadline. The IRA contribution deadline is the tax filing deadline — typically April 15 — for the prior tax year. You can contribute to your 2026 IRA as late as April 15, 2027. But don’t wait until then to actually invest it; cash sitting in an IRA money market earns very little.

5. Forgetting the non-working spouse IRA. A married couple where one partner doesn’t work can still contribute to a spousal IRA — up to $7,500 per person (or $8,600 for 50+), as long as the working spouse has enough earned income to cover both contributions. The phase-out for the non-working spouse’s traditional IRA deduction kicks in at $242,000–$252,000 of MAGI in 2026.

Looking Ahead: 2027

Each table above includes 2027 estimates based on current COLA trends. The projected 2.5% adjustment would put the 401(k) at $25,000, keep the IRA at $7,500, and push the combined cap to $74,000 — but nothing is official until the IRS announcement in October or November 2026. The Social Security COLA, which often tracks similar inflation data, is a useful leading indicator of where retirement plan limits are heading — see our 2027 Social Security COLA forecast for the latest projections. I’ll update this page as soon as the IRS confirms 2027 figures.