2026 Retirement Contribution Limits: 401(k), 403(b), 457 and IRA
The IRS raises retirement contribution limits most years to keep pace with inflation. Here are the figures for tax year 2026, which apply to contributions made from 1 January to 31 December 2026. IRA contributions for 2026 can be made until the April 2027 filing deadline.
The 2026 limits
| Limit | 2026 |
|---|---|
| 401(k), 403(b), most 457(b) and TSP employee deferrals — §402(g) | $24,500 |
| Catch-up, age 50 and over | $8,000 (total $32,500) |
| "Super" catch-up, ages 60–63 | $11,250 (total $35,750) |
| Total employee + employer additions — §415(c) | $72,000 (plus catch-ups) |
| Traditional / Roth IRA | $7,500 |
| IRA catch-up, age 50 and over | $1,100 (total $8,600) |
The 401(k), 403(b) and governmental 457(b) limits are separate from the IRA limit, so you can max out both. If you have both a 403(b) and a governmental 457(b), the deferral limits are also separate from each other — a public-sector worker can contribute up to $24,500 to each.
Catch-up rules (and the Roth change)
Since 2025, SECURE 2.0 gives workers aged 60, 61, 62 and 63 a higher catch-up limit — $11,250 in 2026 instead of $8,000. At 64 the normal catch-up applies again. A second SECURE 2.0 rule starts in 2026: if your FICA wages from that employer in the previous year were above $150,000, your catch-up contributions must go in as Roth (after-tax) contributions. Regular deferrals can still be pre-tax.
Roth IRA income limits
Direct Roth IRA contributions phase out as modified adjusted gross income rises:
- Single / head of household: phase-out from $153,000 to $168,000.
- Married filing jointly: phase-out from $242,000 to $252,000.
Within the range you can contribute a reduced amount; above it, not at all (many people use a "backdoor" Roth conversion instead). The Roth IRA calculator works out your allowed contribution and compares Roth with a taxable account.
What maxing out is worth
Putting in $24,500 a year for 30 years at a 7% average return grows to roughly $2.3 million before inflation and fees, and an employer match adds more. Contribution limits usually rise every year or two, so maxing out means increasing your contributions too. Test your own numbers — salary growth, match formula and fees — in the 401(k) calculator, the 403(b) calculator or the 457 calculator, then see how long the money lasts with the retirement drawdown calculator.
Figures are from IRS announcements for 2026. This is general information, not tax or investment advice.