2026 401(k) and IRA Contribution Limits: Full Table

Retirement contribution limits are easy to misread because several different ceilings can apply to the same household. A payroll deferral, an employer match, an IRA contribution, and an HSA deposit may each follow a different rule. Age, income, employer plan design, and account ownership can change the answer again.

The most useful starting point is therefore not one headline number. It is a map of which limit controls which contribution. This guide organizes the official 2026 amounts, explains how the limits interact, and highlights the places where a technically correct number can still produce the wrong planning decision.

2026 retirement contribution limits at a glance

These amounts describe federal limits. Your compensation, plan terms, filing status, modified adjusted gross income, months of HSA eligibility, or participation in another employer plan can reduce what is actually available.

The $24,500 workplace limit is one combined employee limit

For 2026, an employee may generally defer up to $24,500 through a 401(k), 403(b), most governmental 457(b) plans, or the federal Thrift Savings Plan. This is often called the elective-deferral limit.

If a 401(k) plan offers both Traditional and designated Roth contributions, the employee does not receive a separate $24,500 allowance for each type. The two elections share one ceiling.

The tax treatment changes, but the employee limit does not. Traditional contributions generally reduce current federal taxable income, while designated Roth contributions are included in current taxable income and may later produce qualified tax-free distributions.

The same combined-limit idea matters when a worker changes jobs. Employee deferrals to two unrelated 401(k) plans do not normally create two full personal limits. Payroll systems at different employers may not know what was contributed elsewhere, so the employee must track the total.

A governmental 457(b) plan can have different coordination rules when a person also participates in a 401(k) or 403(b). That can create additional opportunity, but the plan’s special catch-up provisions and document terms matter. Confirm the exact arrangement with both plan administrators before attempting to maximize two plans.

How the age-50 and age-60 catch-ups work

Someone who reaches age 50 by the end of 2026 may generally make an additional $8,000 workplace-plan catch-up contribution. That raises the employee total to $32,500.

SECURE 2.0 created a higher catch-up for participants who reach age 60, 61, 62, or 63 during the calendar year. For 2026, that amount is $11,250, producing a possible employee total of $35,750.

The age window is precise. It does not begin on the participant’s 60th birthday and run permanently afterward.

The plan must allow catch-up contributions, and payroll timing still matters. A participant who waits until the final paycheck may not have enough compensation remaining to complete the intended deferral.

The $72,000 total-plan limit is a different ceiling

The $72,000 Section 415(c) limit generally measures total annual additions to a defined contribution plan. It can include:

• regular employee contributions;
• employer matching contributions;
• employer profit-sharing or nonelective contributions;
• after-tax employee contributions when the plan allows them;
• certain allocations that count under the tax code.

Age-based catch-up contributions are generally not counted against this $72,000 ceiling. This is why a participant eligible for catch-ups may see a theoretical plan total above $72,000.

For example, consider a 61-year-old participant whose plan permits the necessary contribution types:

This is not a promise that the employee can contribute $83,250. Compensation limits, employer formulas, plan testing, ownership status, after-tax contribution availability, and plan-specific restrictions may produce a lower result. The table simply shows why the employee deferral limit and total-plan limit should not be treated as the same number.

The 2026 compensation limit

The IRS increased the annual compensation limit used for many qualified-plan calculations to $360,000 for 2026. This amount can limit how much compensation a plan considers when calculating an employer contribution.

It does not mean that everyone earning $360,000 may automatically contribute $72,000, and it does not raise the employee salary-deferral limit above $24,500. It is another boundary used inside plan formulas.

Owners and self-employed workers should pay particular attention. A Solo 401(k) contribution can involve an employee-deferral calculation and a separate employer contribution. For a sole proprietor or partner, the employer portion uses a special earned-income calculation after deductions rather than a simple percentage of gross revenue.

2026 Traditional and Roth IRA limits

The combined Traditional and Roth IRA contribution limit rises to $7,500 for 2026. Someone age 50 or older by year-end may add a $1,100 catch-up, bringing the combined total to $8,600.

Again, the limit is combined:

Being allowed to contribute to a Traditional IRA does not guarantee that the contribution is deductible. Roth IRA contributions have a separate income-based eligibility test. A person may therefore have enough compensation to contribute but receive a limited deduction, or be unable to make a direct Roth IRA contribution because income is too high.

Traditional IRA deduction phaseouts for 2026

When the contributor or spouse is covered by a workplace retirement plan, modified adjusted gross income can reduce the Traditional IRA deduction.

Above the applicable range, the contribution may still be permitted but nondeductible. Nondeductible contributions require careful basis tracking, generally on IRS Form 8606. Losing that record can cause the same dollars to be taxed again when distributed.

If neither spouse is covered by a workplace retirement plan, the deduction is generally not limited by these workplace-plan phaseout ranges, although the normal compensation and contribution rules still apply.

Roth IRA income phaseouts for 2026

Direct Roth IRA contribution eligibility phases out over these modified adjusted gross income ranges:

Below the range, an eligible taxpayer may generally make the full contribution. Inside the range, the permitted amount is reduced. At or above the top, a direct Roth IRA contribution is generally unavailable.

Do not estimate this reduction from gross salary alone. Roth eligibility uses modified adjusted gross income, and the exact calculation can include adjustments not visible on a paycheck.

The Roth catch-up rule for higher-paid employees

SECURE 2.0 requires certain higher-paid employees to make age-based workplace catch-up contributions as Roth contributions. For determining whether this rule applies in 2026, the prior-year wage threshold is $150,000.

Several details are easy to miss:

• the test is tied to prior-year FICA wages from the employer sponsoring the plan, not household modified adjusted gross income;
• the rule applies to catch-up dollars, not automatically to the regular $24,500 employee deferral;
• a plan must support the operational requirements;
• the IRS final regulations generally become applicable in 2027, while plans implementing the statutory rule for 2026 may rely on a reasonable, good-faith interpretation during the transition.

This is an area where the payroll provider and plan administrator should confirm treatment. A household tax return alone may not reveal how the employer’s system applies the rule.

SEP IRA and Solo 401(k) limits

A SEP IRA does not use the ordinary IRA contribution limit. For 2026, an employer may contribute up to the lesser of the applicable compensation-based amount or the $72,000 defined contribution limit.

The commonly quoted “25% of compensation” SEP rule requires care. For a self-employed person, the effective percentage is generally lower because the contribution calculation adjusts net earnings. A business owner should calculate the result from eligible net earnings, not simply multiply revenue by 25%.

SIMPLE IRA limits need a plan-specific check

The general SIMPLE IRA employee deferral limit for 2026 is $17,000. The general age-50 catch-up is $4,000, while participants ages 60 through 63 may have a $5,250 catch-up.

SECURE 2.0 also permits or requires different limits for certain applicable SIMPLE plans. The IRS lists $18,100 as the 2026 deferral amount for those plans and a $3,850 catch-up in the applicable age-50 category.

Because the employer’s size, elections, and plan design can affect which amount applies, do not choose a payroll percentage from a generic table alone. Ask the plan administrator which 2026 SIMPLE limit has been programmed for your plan.

HSA limits are separate from retirement-plan limits

An HSA is not technically a retirement account, but it is often coordinated with retirement savings because eligible contributions can receive favorable federal tax treatment and qualified medical withdrawals are tax-free.

For 2026, the HSA contribution limit is:

• $4,400 for self-only high-deductible health plan coverage;
• $8,750 for family coverage;
• an additional $1,000 for an eligible individual age 55 or older.

Employer HSA deposits count toward the same annual HSA limit. If both spouses are 55 or older, each spouse’s $1,000 catch-up must generally go into an HSA in that spouse’s own name.

Eligibility can be prorated when qualifying coverage begins or ends during the year, although a last-month rule may help in some cases and creates a testing period. Enrollment in Medicare generally ends eligibility to make HSA contributions, and retroactive Medicare coverage can complicate the final contribution year.

How multiple accounts can stack

The limits do not all collapse into one household maximum. A worker may be able to contribute to a workplace plan, an IRA, and an HSA during the same year if eligible for each.

Consider a 61-year-old single worker with an HSA-eligible self-only health plan:

This example proves only that the federal ceilings are separate. It does not establish that every dollar is deductible or even available to that worker. IRA income rules, HSA eligibility, compensation, plan terms, cash flow, and the Roth catch-up rule can change the result.

Employer contributions may add more retirement savings without reducing the IRA or HSA ceilings. But an employer HSA contribution does reduce the remaining employee HSA amount, while an employer 401(k) match generally does not reduce the $24,500 employee elective-deferral limit.

A practical order for using the limits

Maximizing every account is not automatically the best first goal. A useful sequence is:

1. Capture the full employer match. Understand the contribution percentage and vesting schedule.
2. Keep adequate cash reserves. Tax advantages do not replace emergency liquidity.
3. Address high-cost debt. Compare the guaranteed cost of debt with uncertain investment returns.
4. Use HSA eligibility intentionally. Preserve receipts and understand current healthcare needs before treating the HSA only as a long-term asset.
5. Choose Roth versus Traditional tax treatment. Compare the current marginal rate with a reasonable retirement range using the Roth vs. Traditional Calculator.
6. Increase payroll deferrals early enough. Spreading contributions across the year can protect cash flow and reduce the risk of missing a match with a plan that lacks a true-up.
7. Coordinate the household. Two spouses may have different matches, investment menus, fees, ages, and Roth opportunities.

Contribution capacity is valuable only when it supports the full plan. Funding a retirement account while carrying no emergency reserve can force an expensive early withdrawal later.

Seven common limit mistakes

1. Using a 2025 table for a 2026 payroll election. The 401(k) employee limit, IRA limit, total-plan limit, and several income ranges changed.
2. Adding separate Traditional and Roth workplace limits. They share the employee-deferral ceiling.
3. Forgetting contributions made before changing jobs. Unrelated payroll systems may not coordinate the total.
4. Counting the employer match against the employee’s $24,500. The match usually belongs under the separate total-plan calculation.
5. Assuming an IRA contribution is deductible. Contribution permission, deduction eligibility, and Roth eligibility are distinct tests.
6. Applying the higher age-60 catch-up forever. The special window ends after age 63.
7. Ignoring plan documents. Federal law may permit a contribution that the employer’s current plan design does not offer.

2026 contribution planning checklist

• Record every workplace plan and contribution made year to date.
• Confirm which catch-up applies based on the age reached in 2026.
• Ask whether the plan offers Traditional, Roth, and after-tax contributions.
• Verify whether catch-up contributions must be Roth under the employer’s payroll rules.
• Check the employer match formula, vesting, and year-end true-up.
• Estimate 2026 modified adjusted gross income before making a direct Roth IRA contribution.
• Track any nondeductible Traditional IRA basis on Form 8606.
• Include employer HSA deposits when calculating remaining HSA capacity.
• Recheck limits after a job change, business-income change, marriage, divorce, or Medicare enrollment.

Frequently asked questions

Can I contribute $24,500 to a 401(k) and $7,500 to an IRA in 2026?

Potentially, yes. The workplace employee-deferral limit and IRA limit are separate. The IRA contribution still requires eligible compensation, and income can limit a Roth IRA contribution or a Traditional IRA deduction.

Does an employer match reduce my $24,500 employee limit?

Generally, no. A match usually counts under the broader $72,000 total-plan limit rather than the employee elective-deferral limit. Plan terms and compensation limits still apply.

Can I put $24,500 into Traditional 401(k) and another $24,500 into Roth 401(k)?

No. Traditional and designated Roth employee deferrals generally share the same $24,500 limit.

Is the age-60 catch-up available once I turn 60 and for every later year?

No. The higher catch-up applies for calendar years in which the participant reaches age 60, 61, 62, or 63. At age 64, the standard age-50 catch-up generally applies.

Can a married couple share one IRA limit?

No. IRAs are individual accounts. Each eligible spouse has a separate limit, although spousal IRA rules may allow a contribution for a spouse with little or no compensation when the couple files jointly and has sufficient combined compensation.

Does the Roth catch-up wage threshold use household income?

No. The 2026 $150,000 test is tied to prior-year FICA wages from the employer sponsoring the plan, not household income or tax-return modified adjusted gross income.

When is the deadline for a 2026 IRA contribution?

IRA contributions are generally due by the federal tax-return filing deadline for 2026 returns, not including extensions. Clearly designate the contribution for 2026 and confirm the exact deadline with the custodian and IRS filing calendar.

Should I always max out retirement accounts?

Not necessarily. Account limits describe legal capacity, not a personalized recommendation. Emergency savings, debt, near-term spending, insurance, employer match rules, taxes, and retirement timing all belong in the decision.

The bottom line

The key 2026 numbers are straightforward once their jobs are separated: $24,500 for regular workplace employee deferrals, $32,500 with the standard age-50 catch-up, $35,750 at ages 60 through 63, $72,000 for regular total defined contribution plan additions, and $7,500 for Traditional and Roth IRAs combined.

The planning work begins after the limits are known. Decide which account should receive the next dollar, whether Roth or Traditional treatment better fits the household’s tax range, and whether the contribution can remain invested without weakening current financial stability.

Primary sources

• IRS: 401(k) limit increases to $24,500 for 2026; IRA limit increases to $7,500
• IRS Notice 2025-67: 2026 cost-of-living adjustments for retirement plans
• IRS Revenue Procedure 2025-19: 2026 HSA contribution limits
• IRS: Final regulations for Roth catch-up contributions

This article is educational and uses general assumptions. Tax, healthcare, and retirement-plan rules can change. Confirm important decisions with official sources and qualified professionals.