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2026 Contribution Limits & Key Rules
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| Account | 2026 Limit | Catch-up (50+) | Tax on contribution | Tax on withdrawal | Income limit | Employer match | Early withdrawal | RMD | Best for |
|---|---|---|---|---|---|---|---|---|---|
| 🏢 Workplace Plans | |||||||||
|
401(k)
Traditional
|
$24,500 |
+$8,000
Age 60–63: +$11,250
|
Pre-tax | Taxed as income | None | Optional | 10% + taxes Before age 59½ |
Age 73 | Employees with a workplace plan wanting pre-tax savings |
|
Roth 401(k)
Designated Roth
|
$24,500 Combined w/ Trad. |
+$8,000 |
After-tax | Tax-free ✓ | None | Optional | 10% penalty On earnings only |
None ✓ Since 2024 |
Employees expecting higher tax rates in retirement |
|
403(b)
Non-profit / Education
|
$24,500 |
+$8,000
+$3,000 (15-yr rule)
|
Pre-tax or Roth | Depends on type | None | Optional | 10% + taxes | Age 73 | Teachers, nurses, non-profit employees |
|
457(b)
Government
|
$24,500 |
+$8,000 |
Pre-tax or Roth | Depends on type | None | Varies | No penalty ✓ On separation |
Age 73 | State and local government employees |
| 🏦 IRA Accounts | |||||||||
|
Traditional IRA
Individual
|
$7,500 |
+$1,100 |
Pre-tax (if eligible) | Taxed as income | Phase-out If have workplace plan |
No | 10% + taxes | Age 73 | Anyone with earned income; deductibility depends on income |
|
Roth IRA
Individual
|
$7,500 Combined w/ Trad. |
+$1,100 |
After-tax | Tax-free ✓ | Phase-out Single <$168,000 |
No | Contributions anytime Earnings: 10% penalty |
None ✓ | Under income limit; want tax-free retirement income |
| 💼 Self-Employed Plans | |||||||||
|
SEP IRA
Self-employed
|
$72,000 25% of comp |
+$11,250
Age 60–63 only
|
Pre-tax | Taxed as income | None | Employer only | 10% + taxes | Age 73 | Self-employed or small business owners; simple setup |
|
Solo 401(k)
Owner-only business
|
$72,000
Employee + employer
|
+$8,000 |
Pre-tax or Roth | Depends on type | None | No employees | 10% + taxes | Age 73 | Self-employed with no employees; higher limits at lower income |
|
SIMPLE IRA
Small business
|
$17,000 |
+$4,000 |
Pre-tax | Taxed as income | None | Required ✓ 2–3% match |
25% first 2 yrs 10% thereafter |
Age 73 | Businesses with up to 100 employees; simple to administer |
| 🏥 Healthcare Savings | |||||||||
|
HSA
HDHP required
|
$4,400
Family: $8,750
|
+$1,000 (age 55) |
Pre-tax ✓ | Tax-free (medical) ✓ | None | Optional | Medical: no penalty Other: 20% before 65 |
None ✓ | HDHP enrollees; triple tax advantage; can invest |
|
Health FSA
Use-it-or-lose-it
|
$3,400 |
None |
Pre-tax ✓ | Tax-free (medical) ✓ | None | Optional | N/A | N/A ✓ | Most employees; must spend each plan year |
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Account Details
Full breakdown by account
Key rules, limits, and who each account is best suited for.
401(k)
Traditional — employer workplace plan
$24,500
2026 employee limit
Catch-up age 50++$8,000
Super catch-up 60–63+$11,250
Annual additions limit$72,000
Tax on contributionPre-tax (reduces income)
Tax on withdrawalOrdinary income tax
Income limitNone
Employer matchOptional — varies
Early withdrawal (before 59½)10% penalty + income tax
Required minimum dist.Age 73 (age 75 from 2033)
Investment optionsLimited to plan menu
Open 401(k) Calculator →
Roth 401(k)
Designated Roth — employer workplace plan
$24,500
Combined w/ Trad. 401(k)
Catch-up age 50++$8,000
Tax on contributionAfter-tax (no deduction)
Tax on withdrawalTax-free (qualified)
Income limitNone
Employer matchOptional — varies
Early withdrawal10% penalty on earnings
Required minimum dist.None (since 2024) ✓
2026 Roth catch-up ruleRequired if wages >$150k
Open 401(k) Calculator →
403(b)
Non-profit, education, healthcare
$24,500
2026 employee limit
Catch-up age 50++$8,000
15-year service catch-up+$3,000/yr (up to $15k total)
Tax on contributionPre-tax or Roth
Income limitNone
Employer matchOptional — varies
Early withdrawal10% penalty + income tax
Required minimum dist.Age 73
NoteSame limits as 401(k); unique 15-yr rule
Open 403(b) Calculator →
457(b)
State & local government employees
$24,500
2026 employee limit
Catch-up age 50++$8,000
Double contributionStack with 403(b) — $49,000 total
Tax on contributionPre-tax or Roth
Income limitNone
Early withdrawalNo penalty on separation ✓
Required minimum dist.Age 73
Key advantageNo 10% early withdrawal penalty
Traditional IRA
Individual Retirement Account
$7,500
Combined w/ Roth IRA
Catch-up age 50++$1,100
Deduction — no workplace planAlways deductible
Deduction — single w/ planPhase-out $81k–$91k
Deduction — married w/ planPhase-out $129k–$149k
Tax on withdrawalOrdinary income tax
Early withdrawal10% penalty + income tax
Required minimum dist.Age 73
Investment optionsFull market access
Check IRA Deductibility →
Roth IRA
Individual Retirement Account
$7,500
Combined w/ Trad. IRA
Catch-up age 50++$1,100
Income limit (single)Phase-out $153k–$168,000
Income limit (married)Phase-out $242k–$252,000
Tax on contributionAfter-tax (no deduction)
Tax on withdrawalTax-free (qualified) ✓
Contributions withdrawalAnytime, no penalty ✓
Required minimum dist.None ✓
Backdoor RothAvailable above income limit
Check Roth IRA Eligibility →
SEP IRA
Self-employed & small business
$72,000
Or 25% of compensation
Compensation limit$360,000
Super catch-up 60–63+$11,250
Employee contributionsNo — employer only
Tax on contributionPre-tax (deductible)
Income limitNone
Early withdrawal10% penalty + income tax
Required minimum dist.Age 73
Setup complexityVery simple ✓
Open SEP IRA Calculator →
Solo 401(k)
Owner-only business, no employees
$72,000
Employee + employer total
Employee contribution$24,500
Employer contributionUp to 25% of W-2 / net SE
Catch-up age 50++$8,000
Roth optionAvailable ✓
Loan provisionAvailable ✓
Income limitNone
Employees allowedNo — owner only
Required minimum dist.Age 73
SIMPLE IRA
Small business ≤100 employees
$17,000
2026 employee limit
Catch-up age 50++$4,000
Super catch-up 60–63+$5,250
Employer match requiredYes — 2% or 3% match
Early withdrawal yr 1–225% penalty
Early withdrawal after yr 210% penalty
Income limitNone
Required minimum dist.Age 73
Setup complexitySimple ✓
HSA
Health Savings Account — HDHP required
$4,400
Self-only / Family: $8,750
Catch-up age 55++$1,000
Tax on contributionPre-tax ✓
Tax on growthTax-free ✓
Tax on withdrawal (medical)Tax-free ✓
Tax on withdrawal (other, 65+)Ordinary income only
RolloverRolls over forever ✓
Can invest fundsYes ✓
HDHP min deductible (self)$1,700
Required minimum dist.None ✓
Open HSA Calculator →
Health FSA
Flexible Spending Account
$3,400
2026 limit
Dependent Care FSA$7,500
Tax on contributionPre-tax ✓
Tax on withdrawal (medical)Tax-free ✓
RolloverUse-it-or-lose-it
Grace periodUp to 2.5 months (if offered)
Can invest fundsNo
Works with HSA?Limited — only dental/vision
Employer requiredMust be offered by employer