2026 contribution limits by age
| Age at the end of 2026 | 401(k), 403(b), TSP | IRA | SIMPLE IRA |
|---|---|---|---|
| Under 50 | $24,500 | $7,500 | $17,000 |
| 50 to 59, or 64 and older | $32,500 | $8,600 | $21,000 |
| 60 to 63 | $35,750 | $8,600 | $22,250 |
The 401(k) limit is per person, not per plan. If you change jobs during 2026, everything you put into both employers' 401(k) or 403(b) plans counts toward one $24,500 limit. A governmental 457(b) plan has its own separate limit, so someone with both a 403(b) and a 457(b) can contribute the full amount to each.
Catch-up contributions
Anyone who turns 50 by December 31, 2026 can add a catch-up contribution of $8,000 on top of the $24,500 limit, if the plan offers catch-ups. Under the SECURE 2.0 Act, people who turn 60, 61, 62 or 63 during 2026 get a larger catch-up of $11,250 instead. At 64 the regular $8,000 catch-up applies again.
Roth catch-up rule: if your FICA wages from your employer in 2025 were more than $150,000, your 2026 catch-up contributions to that employer's plan must be Roth (after-tax) contributions. The rule does not change your regular contributions.
How much to contribute per paycheck
To reach the full limit by your last paycheck of 2026, starting from your first:
| Pay schedule | Under 50 | 50 to 59, or 64 and older | 60 to 63 |
|---|---|---|---|
| Weekly (52) | $471.15 | $625.00 | $687.50 |
| Every two weeks (26) | $942.31 | $1,250.00 | $1,375.00 |
| Twice a month (24) | $1,020.83 | $1,354.17 | $1,489.58 |
| Monthly (12) | $2,041.67 | $2,708.33 | $2,979.17 |
Many plans stop your contributions once you hit the limit, which can mean losing part of the employer match in the final months if the plan matches each paycheck. Spreading contributions across the whole year avoids that.
How much a traditional 401(k) saves in federal tax
Traditional contributions come out of your pay before federal income tax. Estimated 2026 federal income tax saved by a single filer who contributes the full $24,500, using the 2026 brackets and standard deduction:
| Salary | Contribution | Federal tax saved | Net cost to you |
|---|---|---|---|
| $50,000 | $24,500 | $2,880 | $21,620 |
| $75,000 | $24,500 | $3,790 | $20,710 |
| $100,000 | $24,500 | $5,390 | $19,110 |
| $150,000 | $24,500 | $5,880 | $18,620 |
| $200,000 | $24,500 | $5,880 | $18,620 |
Federal income tax only. Social Security and Medicare still apply to 401(k) contributions, and most states also exempt them from state income tax (Pennsylvania does not). Roth contributions give no tax cut now but come out tax-free in retirement. See the 2026 tax brackets or try your own numbers in the paycheck calculator.
Total limit with employer contributions
Your contributions, your employer's match and profit sharing, and any after-tax contributions together cannot exceed $72,000 in 2026, or your pay if lower. Catch-up contributions are allowed on top, for up to $80,000 at 50 or older and $83,250 at 60 to 63. Plans can count at most $360,000 of pay when figuring contributions, and the 2026 threshold for a highly compensated employee, used in the plan's fairness testing, is $160,000.
2026 IRA and Roth IRA limits
You can put up to $7,500 into traditional and Roth IRAs combined in 2026, or $8,600 if you are 50 or older, but not more than your earned income. Roth IRA contributions phase out at higher incomes:
| Income limit (2026 modified AGI) | Single or head of household | Married filing jointly |
|---|---|---|
| Roth IRA contribution phases out | $153,000 to $168,000 | $242,000 to $252,000 |
| Traditional IRA deduction phases out, if covered by a workplace plan | $81,000 to $91,000 | $129,000 to $149,000 |
If you are not covered by a workplace plan but your spouse is, the traditional IRA deduction phases out between $242,000 to $252,000 of joint income. With no workplace plan for either spouse, the deduction has no income limit.
SIMPLE IRA and SIMPLE 401(k) limits
Small employers' SIMPLE plans have a lower limit: $17,000 in 2026, plus a $4,000 catch-up at 50 or older or $5,250 at 60 to 63. Some SIMPLE plans at small employers use different amounts set in the same IRS notice; your plan documents will say which apply.
The IRS had not announced 2027 limits as of October 2026. It usually does in October or November, and this page links to them once they are official.
Frequently asked questions
What is the 401(k) contribution limit for 2026?
$24,500 of your own pay, across all the 401(k), 403(b) and Thrift Savings Plan accounts you contribute to in 2026. Savers 50 and older can add $8,000 ($32,500 in total), and those who turn 60, 61, 62 or 63 in 2026 can add $11,250 instead ($35,750 in total), if the plan allows catch-up contributions.
Does my employer match count toward the 401(k) limit?
No. The $24,500 limit covers only what you contribute. Matching and profit-sharing money count toward a separate cap of $72,000 for everything added to your account in 2026, with catch-up contributions allowed on top of that.
What is the IRA contribution limit for 2026?
$7,500, or $8,600 if you are 50 or older by the end of the year. The limit is shared between traditional and Roth IRAs, and you cannot contribute more than your earned income for the year.
Who has to make Roth catch-up contributions in 2026?
If your Social Security (FICA) wages from your employer in 2025 were more than $150,000, any catch-up contributions you make to that employer's plan in 2026 must go in as Roth (after-tax) money. Your regular contributions up to $24,500 can still be pre-tax.
Can I contribute to a 401(k) and an IRA in the same year?
Yes, and the limits are separate. Having a workplace plan can reduce how much of a traditional IRA contribution you can deduct: for 2026, the deduction phases out between $81,000 to $91,000 of modified adjusted gross income for single filers and $129,000 to $149,000 for married couples when the person contributing is covered.