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Your contribution limits by age and year
Pick the year and your age on December 31. Catch-up amounts are added automatically.
Your 2026 limits at age 45$24,500401(k), 403(b), 457(b) or TSP employee limit
| 401(k) / 403(b) / 457(b) / TSP deferral | $24,500 |
|---|---|
| Total including employer (415(c)) | $72,000 |
| IRA (traditional + Roth combined) | $7,500 |
| SIMPLE IRA / SIMPLE 401(k) | $17,000 |
| SEP IRA (25% of pay, max) | $72,000 |
| HSA (self-only HDHP) | $4,400 |
| Health FSA | $3,400 |
| Dependent care FSA | $7,500 |
Catch-up eligibility depends on the age you reach by December 31, 2026. The age 60–63 catch-up ($11,250) replaces the regular $8,000 catch-up in the years you turn 60 through 63.
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2025, 2026 and 2027 contribution limits in one table
Every limit below comes from the IRS cost-of-living notice for that year: Notice 2024-80 for 2025, Notice 2025-67 for 2026 and Notice 2026-66 for 2027, published November 12, 2026[n2480][n2567][n2667]. HSA and FSA figures come from separate revenue procedures[rp2519][rp2624][rp2532][rp2635].
| Account or limit | 2025 | 2026 | 2027 |
|---|---|---|---|
| 401(k), 403(b), 457(b), TSP employee deferral | $23,500 | $24,500 | $25,500 |
| Catch-up, age 50 and older | $7,500 | $8,000 | $8,500 |
| Catch-up, ages 60–63 (SECURE 2.0) | $11,250 | $11,250 | $11,750 |
| Total additions, employee + employer (415(c)) | $70,000 | $72,000 | $75,000 |
| Compensation counted (401(a)(17)) | $350,000 | $360,000 | $375,000 |
| IRA, traditional and Roth combined | $7,000 | $7,500 | $7,500 |
| IRA catch-up, age 50+ | $1,000 | $1,100 | $1,100 |
| SIMPLE IRA / SIMPLE 401(k) | $16,500 | $17,000 | $17,500 |
| SIMPLE catch-up, age 50+ | $3,500 | $4,000 | $4,000 |
| SEP IRA (25% of pay, up to) | $70,000 | $72,000 | $75,000 |
| HSA, self-only / family | $4,300 / $8,550 | $4,400 / $8,750 | $4,500 / $9,000 |
| HSA catch-up, age 55+ | $1,000 | $1,000 | $1,000 |
| Health FSA (carryover) | $3,300 ($660) | $3,400 ($680) | $3,500 ($700) |
| Dependent care FSA | $5,000 | $7,500 | $7,500* |
| Qualified charitable distribution (QCD) | $108,000 | $111,000 | $114,000 |
* The dependent care limit rose from $5,000 to $7,500 for 2026[p15b]. It is not indexed for inflation and no 2027 IRS document has restated it yet, so $7,500 assumes no change. The IRA limit stays at $7,500 for 2027, while the 401(k) limit goes up $1,000[nr27].
Catch-up contributions by age in 2026
In 2026 a 401(k) saver can add $8,000 from the year they turn 50, and $11,250 instead in the years they turn 60, 61, 62 and 63; the larger amount drops back to $8,000 at 64[catchup]. The age that counts is your age on December 31.
| Age | 401(k) / 403(b) / TSP | SIMPLE IRA | IRA | HSA self-only |
|---|---|---|---|---|
| Under 50 | $24,500 | $17,000 | $7,500 | $4,400 |
| 50–54 | $32,500 | $21,000 | $8,600 | $4,400 |
| 55–59 | $32,500 | $21,000 | $8,600 | $5,400 |
| 60–63 | $35,750 | $22,250 | $8,600 | $5,400 |
| 64 and older | $32,500 | $21,000 | $8,600 | $5,400 |
One SECURE 2.0 rule changes how catch-ups go in: if your FICA wages from the employer were over $150,000 in 2025, your 2026 401(k) catch-up must be a Roth contribution. For 2027 the wage test is $155,000 of 2026 wages[n2667]. The rule does not apply to SEP or SIMPLE IRAs.
Income limits that change what you can put in
Contribution limits are the ceiling; income limits decide whether you can use them in a Roth IRA or deduct a traditional IRA contribution. A 401(k) has no income limit for employees.
| Phase-out | 2025 | 2026 | 2027 |
|---|---|---|---|
| Roth IRA, single or head of household | $150,000–$165,000 | $153,000–$168,000 | $158,000–$173,000 |
| Roth IRA, married filing jointly | $236,000–$246,000 | $242,000–$252,000 | $250,000–$260,000 |
| Traditional IRA deduction, single, covered by a plan | $79,000–$89,000 | $81,000–$91,000 | $83,000–$93,000 |
| Traditional IRA deduction, joint, contributor covered | $126,000–$146,000 | $129,000–$149,000 | $133,000–$153,000 |
| Traditional IRA deduction, joint, only spouse covered | $236,000–$246,000 | $242,000–$252,000 | $250,000–$260,000 |
Inside a range, the IRS reduces the amount proportionally and rounds up to the next $10, with a $200 minimum. The Roth IRA income limits page works out your reduced amount, and the IRA contribution limits page does the same for a traditional IRA deduction.
Worked example: a 61-year-old in 2026
Take someone who turns 61 in 2026, has a 401(k) at work and family HSA coverage, and earns enough to fill every account:
- 401(k): $24,500 + $11,250 age 60–63 catch-up = $35,750 of their own money.
- IRA: $7,500 + $1,100 = $8,600 (Roth only if income is under the phase-out).
- HSA: $8,750 family limit + $1,000 at 55+ = $9,750.
- Total of their own contributions: $54,100. Employer money can bring the 401(k) side to $72,000 plus the catch-up, $83,250 in all.
The same person in 2027 could put $37,250 into the 401(k) and $8,600 into an IRA. To see what those contributions grow to, use the 401(k) calculator or the Roth IRA calculator.
Common mistakes with contribution limits
- Thinking each plan has its own deferral limit. The $24,500 employee limit is per person across all 401(k), 403(b), SIMPLE and TSP plans; a governmental 457(b) has a separate limit. The details are on the 401(k) limit and 403(b) limit pages.
- Adding the IRA limit to each IRA. $7,500 is the total for all your traditional and Roth IRAs together.
- Counting the 60–63 catch-up on top of the age-50 one. It replaces it: $11,250, not $19,250.
- Forgetting the employer side. Match and profit sharing count toward $72,000; the after-tax space left is what the mega backdoor Roth uses.
- Mixing up FSA and HSA. FSA money is mostly use-it-or-lose-it; HSA money stays yours. See FSA and HSA limits.
Other accountsSmall-business and self-employed limits are on the SIMPLE IRA, SEP IRA and solo 401(k) pages. Charitable IRA transfers are on the QCD limit page.
Frequently asked questions
What are the 2026 contribution limits?
$24,500 for 401(k), 403(b), 457(b) and TSP deferrals; $7,500 for IRAs; $17,000 for SIMPLE IRAs; $72,000 total for a SEP or for all 401(k) contributions including the employer's; $4,400 (self-only) or $8,750 (family) for an HSA; and $3,400 for a health FSA.
What is the 2026 IRS 401(k) contribution limit with catch-up?
$32,500 if you are 50 or older by December 31, 2026, and $35,750 if you turn 60, 61, 62 or 63 in 2026.
Do 401(k) and IRA contributions share one limit?
No. They are separate: in 2026 you can put $24,500 in a 401(k) and also $7,500 in an IRA. Your income or workplace plan may limit whether the IRA contribution is deductible or can go to a Roth.
What are the 2027 contribution limits?
The IRS announced them on November 12, 2026: $25,500 for 401(k)-type plans, $8,500 catch-up at 50+, $11,750 at 60–63, $7,500 for IRAs (unchanged), $17,500 for SIMPLE IRAs and $75,000 total. HSA limits for 2027 are $4,500 and $9,000.
What are the FSA contribution limits for 2026?
$3,400 for a health FSA, with up to $680 carried into 2027 if the plan allows it, and $7,500 for a dependent care FSA (up from $5,000 in 2025).
Sources
- Notice 2024-80, 2025 Amounts Relating to Retirement Plans and IRAs
- Notice 2025-67, 2026 Amounts Relating to Retirement Plans and IRAs
- Notice 2026-66, 2027 Amounts Relating to Retirement Plans and IRAs, as Adjusted for Changes in Cost-of-Living
- IR-2026-136, 401(k) limit increases to $25,500 for 2027, IRA limit remains $7,500
- Revenue Procedure 2025-19 (2026 HSA limits)
- Revenue Procedure 2026-24 (2027 HSA limits)
- Revenue Procedure 2025-32 (2026 inflation adjustments, health FSA)
- Revenue Procedure 2026-35 (2027 inflation adjustments, health FSA)
- Publication 15-B (2026), Employer’s Tax Guide to Fringe Benefits (dependent care assistance $7,500)
- Retirement topics: Catch-up contributions