Quick Reference
2026 Limits at a Glance
All major 2026 retirement contribution limits in one table.
| Account | 2026 Limit | Catch-up (50+) | Super catch-up (60–63) | Total (50+) |
|---|---|---|---|---|
| 401(k) / 403(b) / 457(b) / TSP | $24,500 | +$8,000 | +$11,250 | $32,500 |
| Traditional IRA / Roth IRA (combined) | $7,500 | +$1,100 | — | $8,600 |
| SEP IRA | $72,000 | — | +$11,250 | — |
| SIMPLE IRA / SIMPLE 401(k) | $17,000 | +$4,000 | +$5,250 | $21,000 |
| HSA — Self-only | $4,400 | age 55+: +$1,000 | — | — |
| HSA — Family | $8,750 | — | — | — |
| Health FSA | $3,400 | — | — | — |
| Dependent Care FSA | $7,500 | — | — | — |
Workplace Plans
401(k), 403(b), 457(b) & TSP Limits
These limits apply to 401(k), 403(b), governmental 457(b), and the federal Thrift Savings Plan (TSP). All four share the same elective deferral limit under IRC §402(g).
| Item | 2026 Amount | Notes |
|---|---|---|
| Employee elective deferral | $24,500 | Pre-tax or Roth; applies to 401(k), 403(b), 457(b), TSP |
| Catch-up — age 50–59 and 64+ | $8,000 | In addition to base deferral limit |
| Super catch-up — age 60–63 | $11,250 | SECURE 2.0 provision; replaces standard catch-up for ages 60–63 |
| Total deferral with standard catch-up (50+) | $32,500 | $24,500 + $8,000 |
| Total deferral with super catch-up (60–63) | $35,750 | $24,500 + $11,250 |
| Annual additions limit §415(c) | $72,000 | Total of employee + employer contributions combined |
| Annual additions with catch-up (50+) | $80,000 | §415 limit + $8,000 catch-up |
| Annual additions with super catch-up (60–63) | $83,250 | §415 limit + $11,250 super catch-up |
| Compensation limit §401(a)(17) | $360,000 | Maximum compensation used for employer match/contribution calculations |
| Roth catch-up wage threshold | $150,000 | Employees with prior-year FICA wages above this must make catch-up contributions as Roth (after-tax) starting 2026 |
457(b) governmental plans mirror the 401(k) elective deferral. Non-governmental 457(b) plans have a separate limit equal to the §457(e)(15) amount. The federal TSP follows the same §402(g) limit.
IRA
IRA Contribution Limits
The annual limit is a combined cap across all your Traditional and Roth IRAs. You cannot contribute more than your taxable compensation for the year.
| Item | 2026 Amount | Notes |
|---|---|---|
| IRA contribution limit (under 50) | $7,500 | Combined limit across all Traditional + Roth IRAs |
| Catch-up contribution (age 50+) | $1,100 | Now indexed to inflation (SECURE 2.0, effective 2024) |
| Total limit with catch-up (age 50+) | $8,600 | |
| Age limit on contributions | None | SECURE Act (2020) removed the former age 70½ cap. Earned income still required. |
| Early withdrawal penalty | 10% | Plus ordinary income tax. Before age 59½. Many exceptions apply (first home, disability, etc.). |
| RMD start age — Traditional IRA | 73 | Rising to 75 in 2033 for those born after 1958 (SECURE 2.0) |
| RMD — Roth IRA | Not required | Roth IRAs have no RMDs during the owner's lifetime |
→ Traditional IRA Deduction Calculator · → Roth IRA Eligibility Checker
Traditional IRA
Traditional IRA Deduction Phase-Out Ranges
If you (or your spouse) participate in a workplace retirement plan, the ability to deduct Traditional IRA contributions phases out at these modified AGI ranges. If neither spouse has a workplace plan, there is no deduction phase-out — you can always deduct.
| Filing Status / Situation | Phase-out begins | Phase-out ends | Notes |
|---|---|---|---|
| Single — covered by workplace plan | $81,000 | $91,000 | No deduction above $91,000 MAGI |
| Married Filing Jointly — contributing spouse covered | $129,000 | $149,000 | The IRA contributor is covered by a workplace plan |
| Married Filing Jointly — non-covered spouse contributes | $242,000 | $252,000 | IRA contributor not covered; other spouse is covered by a plan |
| Married Filing Separately — covered by workplace plan | $0 | $10,000 | Not inflation-adjusted. Deduction almost always unavailable for MFS filers. |
Roth IRA
Roth IRA Contribution Phase-Out Ranges
Your ability to make direct Roth IRA contributions phases out at these MAGI levels. Above the upper limit, direct contributions are not allowed — but the backdoor Roth IRA strategy is available at any income level.
| Filing Status | Phase-out begins | Phase-out ends | Notes |
|---|---|---|---|
| Single / Head of Household | $153,000 | $168,000 | No direct Roth contribution above $168,000 MAGI |
| Married Filing Jointly | $242,000 | $252,000 | No direct Roth contribution above $252,000 MAGI |
| Married Filing Separately | $0 | $10,000 | Not inflation-adjusted. Direct Roth contributions almost always unavailable for MFS filers. |
→ Check your Roth IRA eligibility · → Backdoor Roth IRA Guide
HSA
HSA & HDHP Limits
To contribute to an HSA you must be enrolled in a qualified High Deductible Health Plan (HDHP) and not enrolled in Medicare. HSAs offer a triple tax advantage: pre-tax contributions, tax-free growth, and tax-free qualified medical withdrawals.
| Item | 2026 Amount | Notes |
|---|---|---|
| HSA contribution limit — self-only | $4,400 | |
| HSA contribution limit — family | $8,750 | |
| Catch-up contribution (age 55+) | $1,000 | Each eligible spouse needs their own HSA to both claim a catch-up contribution |
| HDHP minimum deductible — self-only | $1,700 | Health plan must meet or exceed this deductible to qualify as an HDHP |
| HDHP minimum deductible — family | $3,400 | |
| HDHP max out-of-pocket — self-only | $8,500 | Plan's OOP maximum must not exceed this amount |
| HDHP max out-of-pocket — family | $17,000 | |
| Excess contribution penalty | 6% per year | Annual excise tax on excess until corrected by withdrawing the overage + earnings |
| Non-medical withdrawal (under 65) | 20% + income tax | After age 65, non-medical withdrawals are taxed as ordinary income only (like a Traditional IRA) |
FSA
FSA Limits
Flexible Spending Accounts (FSAs) are employer-sponsored and generally use-it-or-lose-it — funds must be spent within the plan year, though your plan may offer a grace period or carry-over. FSAs cannot be combined with an HSA (except a limited-purpose FSA).
| Account Type | 2026 Limit | Notes |
|---|---|---|
| Health FSA | $3,400 | Cannot be combined with an HSA (unless limited-purpose FSA for dental/vision only) |
| Dependent Care FSA — MFJ / Single | $7,500 | Increased from $5,000 to $7,500 effective Jan 1, 2026 (One Big Beautiful Bill Act, signed July 4, 2025) |
| Dependent Care FSA — Married Filing Separately | $3,750 | |
| Grace period / carry-over | Plan-dependent | Employer may allow up to a 2½-month grace period or carry-over of unused Health FSA funds (up to IRS limit) |
Tax Credit
Saver's Credit Income Limits
The Retirement Savings Contributions Credit rewards low- and moderate-income workers who contribute to eligible retirement accounts. The credit rate (10%, 20%, or 50% of the first $2,000 contributed per person) depends on your adjusted gross income. You must be age 18+, not a full-time student, and not claimed as someone else's dependent.
| Filing Status | Max AGI to qualify |
|---|---|
| Married Filing Jointly | $80,500 |
| Head of Household | $60,375 |
| Single / Married Filing Separately | $40,250 |
Max credit: $1,000/person ($2,000 for MFJ). Eligible contributions include 401(k), 403(b), 457(b), SIMPLE IRA, SEP IRA, Traditional IRA, and Roth IRA.
RMDs
Required Minimum Distribution Rules
RMDs force distributions from pre-tax retirement accounts starting at age 73 (rising to 75 in 2033). Missing an RMD triggers a substantial excise tax.
| Item | Detail | Notes |
|---|---|---|
| RMD start age — current | Age 73 | For those who turn 73 on or before December 31, 2032 |
| RMD start age — starting 2033 | Age 75 | For those who turn 74 after December 31, 2032 (SECURE 2.0 Act) |
| Accounts subject to RMDs | 401(k), 403(b), 457(b), Traditional IRA, SEP IRA, SIMPLE IRA | Pre-tax accounts generally require RMDs |
| Roth IRA — RMD required? | No — not required | Roth IRAs have no RMDs during the owner's lifetime |
| Roth 401(k) / 403(b) — RMD required? | No (starting 2024) | SECURE 2.0 eliminated lifetime RMDs from designated Roth accounts in workplace plans |
| Missed RMD penalty | 25% excise tax | On the amount that should have been withdrawn |
| Penalty if corrected timely | 10% excise tax | Reduced to 10% if you take the missed RMD and file a corrective return within the correction window (generally 2 years) |
Tax Reference
2026 Federal Income Tax Brackets
Brackets apply to taxable income (after deductions). The rates are marginal — only the portion within each bracket is taxed at that rate. Pre-tax retirement contributions reduce your taxable income, potentially dropping you into a lower bracket.
Single / Married Filing Separately
| Rate | Taxable income |
|---|---|
| 10% | $0 – $11,925 |
| 12% | $11,926 – $48,475 |
| 22% | $48,476 – $103,350 |
| 24% | $103,351 – $197,300 |
| 32% | $197,301 – $250,525 |
| 35% | $250,526 – $626,350 |
| 37% | $626,351+ |
Married Filing Jointly
| Rate | Taxable income |
|---|---|
| 10% | $0 – $23,850 |
| 12% | $23,851 – $96,950 |
| 22% | $96,951 – $206,700 |
| 24% | $206,701 – $394,600 |
| 32% | $394,601 – $501,050 |
| 35% | $501,051 – $751,600 |
| 37% | $751,601+ |
Brackets are marginal: if you're in the 22% bracket, only the income above the 12% threshold is taxed at 22%. Contributing to a pre-tax 401(k) or Traditional IRA reduces your taxable income from the top bracket down.
Year-Over-Year
2025 vs 2026: What Changed
Key retirement limit changes from 2025 to 2026. Source: IRS Notice 2025-67 (2026) and IRS Notice 2024-80 (2025).
| Limit | 2025 | 2026 | Change |
|---|---|---|---|
| 401(k) / 403(b) / 457(b) employee deferral | $23,500 | $24,500 | +$1,000 |
| 401(k) catch-up (age 50+) | $7,500 | $8,000 | +$500 |
| 401(k) super catch-up (age 60–63) | $11,250 | $11,250 | No change |
| Annual additions limit §415(c) | $70,000 | $72,000 | +$2,000 |
| IRA contribution limit | $7,000 | $7,500 | +$500 |
| IRA catch-up (age 50+) | $1,000 | $1,100 | +$100 |
| SEP IRA limit | $70,000 | $72,000 | +$2,000 |
| SIMPLE IRA limit | $16,500 | $17,000 | +$500 |
| HSA self-only | $4,300 | $4,400 | +$100 |
| HSA family | $8,550 | $8,750 | +$200 |
| Roth IRA phase-out — Single (start) | $150,000 | $153,000 | +$3,000 |
| Roth IRA phase-out — Single (end) | $165,000 | $168,000 | +$3,000 |
| Roth IRA phase-out — MFJ (start) | $236,000 | $242,000 | +$6,000 |
| Roth IRA phase-out — MFJ (end) | $246,000 | $252,000 | +$6,000 |
| SS taxable wage base | $176,100 | $184,500 | +$8,400 |
| Compensation limit §401(a)(17) | $350,000 | $360,000 | +$10,000 |
Social Security
Social Security & Medicare Payroll Taxes
OASDI (Social Security) tax applies only up to the taxable wage base. Medicare tax has no income cap. High earners also owe an Additional Medicare Tax.
→ Social Security Calculator · → When to Claim Social Security Guide