Key Takeaways
- The 2026 IRA contribution limit is $7,500 (up from $7,000 in 2025). Same limit applies to both traditional and Roth IRAs.
- Workers 50 and older can contribute an additional $1,100 catch-up (newly indexed under SECURE 2.0), for a total of $8,600.
- Roth IRA phase-out for singles: $153,000-$168,000 MAGI. For MFJ: $242,000-$252,000 - different from some 2025 projections that circulated.
- Traditional IRA deductibility phases out at $81,000-$91,000 (single with workplace plan) and $129,000-$149,000 (MFJ, contributor has plan).
- Non-working spouse traditional IRA deductibility: $242,000-$252,000 MAGI (MFJ).
- Both account types allow the same $7,500 contribution regardless of whether it's deductible.
- The backdoor Roth conversion strategy remains available in 2026 - SECURE 2.0 and the OBBB did not change it.
For 2026, the IRA contribution limit is $7,500 — the first increase from the $7,000 limit that held for 2024 and 2025. Whether you’re putting money into a traditional IRA or a Roth IRA, that’s your combined ceiling across all IRA accounts.
The IRS announced this increase in IR-2025-111, along with updated income phase-out ranges. A few of the Roth IRA ranges are different from what some 2025 forecast tables showed — so double-check your numbers.
2026 IRA Contribution Limits
| Contribution Type | 2024 | 2025 | 2026 | 2027 (est.) |
|---|---|---|---|---|
| Standard (under 50) | $7,000 | $7,000 | $7,500 | $7,500 |
| Catch-up (age 50+) | $1,000 | $1,000 | $1,100 | $1,100 |
| Total (age 50+) | $8,000 | $8,000 | $8,600 | $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. The catch-up stays at $1,100 at ~2.5% COLA. Official figures arrive in October/November 2026.
The $7,500 limit is your combined ceiling across all traditional and Roth IRAs. You can split contributions between the two — say $3,000 to a traditional and $4,500 to a Roth — but the total can’t exceed $7,500.
The catch-up increase from $1,000 to $1,100 is new for 2026. SECURE 2.0 Act indexed the IRA catch-up to inflation starting in 2024, and this is the first year it’s actually moved.
2026 Roth IRA Income Phase-Out Ranges
This is where I want to flag some inaccuracies that have been circulating. Several sites still show 2026 Roth IRA ranges that were early projections — the confirmed IRS numbers are different.
| Filing Status | 2025 Phase-Out | 2026 Phase-Out | 2027 (est.) |
|---|---|---|---|
| Single / Head of Household | $150,000–$165,000 | $153,000–$168,000 | ~$157,000–$172,000 |
| Married Filing Jointly | $236,000–$246,000 | $242,000–$252,000 | ~$248,000–$258,000 |
| Married Filing Separately | $0–$10,000 | $0–$10,000 | $0–$10,000 |
Looking ahead to 2027: Roth IRA phase-out ranges have been shifting by $3,000–$6,000 per year recently. For 2027, the single range is estimated at ~$157,000–$172,000 and MFJ at ~$248,000–$258,000. Confirmed figures arrive in October/November 2026.
Within the phase-out range, your contribution limit is reduced pro-rata. Above the top of the range, you cannot contribute directly to a Roth IRA at all.
The backdoor Roth: If your income exceeds the Roth phase-out, you can still get money into a Roth via a two-step process: contribute to a non-deductible traditional IRA (no income limit), then convert it to Roth. This strategy is fully legal in 2026. One caveat: if you have pre-tax money in other traditional IRAs, the pro-rata rule means part of your conversion will be taxable. Ask a tax professional if this applies to you.
On Roth timing: The One Big Beautiful Bill (OBBB) extended the pre-2017 TCJA income tax rates through 2033. For people on the fence about converting to Roth, locking in today’s rates for the next seven-plus years is a meaningful argument. I’m not in the business of giving personalized tax advice, but I’ll say the rate certainty does change the calculus for some.
2026 Traditional IRA Deductibility Phase-Out Ranges
You can always contribute to a traditional IRA regardless of income. But whether your contribution is tax-deductible depends on your income and whether you or your spouse have a workplace retirement plan.
If you have a workplace plan (401(k) or 403(b), SEP IRA, SIMPLE IRA, etc.):
| Filing Status | 2025 Phase-Out | 2026 Phase-Out | 2027 (est.) |
|---|---|---|---|
| Single / HoH | $79,000–$89,000 | $81,000–$91,000 | ~$83,000–$93,000 |
| Married Filing Jointly | $126,000–$146,000 | $129,000–$149,000 | ~$132,000–$152,000 |
| Married Filing Separately | $0–$10,000 | $0–$10,000 | $0–$10,000 |
Looking ahead to 2027: Deductibility phase-out ranges typically shift by $2,000–$3,000 per year. Expect the single range to move to approximately $83,000–$93,000 and the MFJ range to $132,000–$152,000.
If only your spouse has a workplace plan (you don’t):
| Filing Status | 2025 Phase-Out | 2026 Phase-Out | 2027 (est.) |
|---|---|---|---|
| Married Filing Jointly | $236,000–$246,000 | $242,000–$252,000 | ~$248,000–$258,000 |
Within the phase-out range, your deductible amount is reduced. Above the top, your contribution is non-deductible (you still contribute the same $7,500 — you just don’t get a deduction for it). Non-deductible contributions create a “basis” in your IRA that’s tracked on Form 8606.
Traditional vs. Roth: A Side-by-Side
| Feature | Traditional IRA | Roth IRA |
|---|---|---|
| 2026 limit | $7,500 ($8,600 for 50+) | $7,500 ($8,600 for 50+) |
| Tax treatment | Pre-tax (if deductible) | After-tax |
| Income limit | None (deduction phases out) | $168,000 / $252,000 max |
| Withdrawals | Taxed as ordinary income | Tax-free (qualified) |
| RMDs required? | Yes, starting at age 73 | No RMDs during owner’s lifetime |
| Best for | Expect lower taxes in retirement | Expect higher taxes in retirement |
Examples: Which Account Makes Sense?
Ana, 34, earns $55,000 (single, no workplace plan). She can contribute a fully deductible $7,500 to a traditional IRA — her income is below both phase-out ranges. She’s early in her career, so she might also consider a Roth IRA for the tax-free growth, especially since she expects to be in a higher bracket later.
Carlos, 52, earns $95,000 (single, has a 401(k) at work). His traditional IRA deduction phases out between $81,000 and $91,000. At $95,000, he gets no deduction. He can still contribute $8,600 (catch-up eligible) as a non-deductible traditional IRA contribution — and may want to consider converting it to Roth (backdoor Roth) to avoid the complexity of tracking non-deductible basis over time.
Rachel and David, both 55, earn $200,000 combined MFJ. They both have workplace plans. Their traditional IRA deduction phases out between $129,000 and $149,000 — so at $200,000, no deduction. But they each can still contribute $8,600 to non-deductible traditional IRAs, or they could use the backdoor Roth. Their Roth IRA income ($200,000) falls within the MFJ phase-out range ($242,000–$252,000), so they actually could contribute to Roth directly, with no phase-out reduction.
Subscribe or follow us to get 2027 limits as soon as the IRS announces them in October or November.
IRA Contribution Deadline for 2026
You have until April 15, 2027 to make contributions for the 2026 tax year. (If April 15 falls on a weekend or holiday, the deadline shifts to the next business day.) Unlike 401(k) plans, the IRA deadline is the filing deadline — not December 31.
That’s both a deadline and an opportunity. If you get a tax refund and want to put it to work retroactively for the prior year, you have until April 15. Just make sure you designate it as a 2026 contribution when you make the deposit.
Common Issues to Watch Out For
1. Contributing to a Roth above the income limit. An excess Roth IRA contribution is subject to a 6% excise tax per year until corrected. If your income pushed you above $168,000 (single) or $252,000 (MFJ) in 2026, you either need to recharacterize the contribution, withdraw it plus earnings, or apply it to a different year. The sooner you catch it, the simpler the fix.
2. Confusing the $7,500 as per-account vs. combined. If you have three IRAs, the $7,500 is the total across all of them — not $7,500 per account. This applies whether they’re at different brokerage firms or not.
3. Thinking you can’t contribute if you don’t have a deduction. Non-deductible traditional IRA contributions are perfectly legal and can be converted to Roth (backdoor Roth). The downside is tracking the basis on Form 8606 — which gets messy if you also have pre-tax IRA money.
4. The spousal IRA. A married couple where one partner has little or no earned income can still fund two full IRAs — $7,500 each ($8,600 for 50+) — as long as the working spouse has enough earned income to cover both. This “spousal IRA” rule is frequently overlooked and can double your retirement savings.
5. Treating Roth conversions as a contribution. Roth conversions don’t count toward the $7,500 annual contribution limit. You can convert $50,000 from a traditional IRA to a Roth in 2026 and still make a $7,500 fresh Roth IRA contribution in the same year (assuming you’re under the income limit).
Looking Ahead: 2027
Based on ~2.5% COLA trends, here are the 2027 projections:
| 2026 | 2027 (est.) | |
|---|---|---|
| IRA / Roth IRA limit (under 50) | $7,500 | $7,500 |
| Catch-up (age 50+) | $1,100 | $1,100 |
| Total (age 50+) | $8,600 | $8,600 |
| Roth single phase-out | $153,000–$168,000 | ~$157,000–$172,000 |
| Roth MFJ phase-out | $242,000–$252,000 | ~$248,000–$258,000 |
| Trad. deduction single | $81,000–$91,000 | ~$83,000–$93,000 |
| Trad. deduction MFJ | $129,000–$149,000 | ~$132,000–$152,000 |
Official IRS figures arrive in October or November 2026. I’ll update this page as soon as the numbers drop.
Subscribe or follow us to get 2027 limits as soon as they’re announced.
For the complete 2026 retirement contribution limit picture, including 401(k), SEP IRA, and SIMPLE IRA, see the 401(k) and IRA contribution limits hub.