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Your 403(b) limit by age
The 401(k)/403(b) row applies to your 403(b). The 15-year rule depends on your service and past deferrals: see the steps below.
Your 2026 limits at age 52$32,500401(k), 403(b), 457(b) or TSP employee limit
| 401(k) / 403(b) / 457(b) / TSP deferral | $24,500 + $8,000 catch-up |
|---|---|
| Total including employer (415(c)) | $80,000 |
| IRA (traditional + Roth combined) | $8,600 |
| SIMPLE IRA / SIMPLE 401(k) | $17,000 + $4,000 catch-up |
| SEP IRA (25% of pay, max) | $72,000 |
| HSA (self-only HDHP) | $4,400 |
| Health FSA | $3,400 |
| Dependent care FSA | $7,500 |
If your FICA wages from this employer were over $150,000 in 2025, your 401(k) catch-up must go in as Roth (SECURE 2.0 section 603).
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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403(b) employee contribution limits by year
A 403(b) uses the same employee limit as a 401(k): $24,500 for 2026, counting pre-tax and Roth deferrals together[p571][n2567]. The 2027 limit, from Notice 2026-66, is $25,500[n2667].
| Limit | 2025 | 2026 | 2027 |
|---|---|---|---|
| Employee deferral (402(g)) | $23,500 | $24,500 | $25,500 |
| Age 50+ catch-up | $7,500 | $8,000 | $8,500 |
| Age 60–63 catch-up | $11,250 | $11,250 | $11,750 |
| 15-year service catch-up (most per year) | $3,000 | $3,000 | $3,000 |
| Deferral with 15-year rule | $26,500 | $27,500 | $28,500 |
| Employee + employer total (415(c)) | $70,000 | $72,000 | $75,000 |
| Governmental 457(b), separate limit | $23,500 | $24,500 | $25,500 |
Publication 571 states the general 403(b) limit as $23,500 for 2025 and $24,500 for 2026, and $26,500 and $27,500 with the 15-year rule[p571]. The $3,000 amount and its lifetime cap are fixed in the law and do not rise with inflation.
The 15-year rule for 403(b) plans
If you have at least 15 years of service with a public school, hospital, home health agency, health and welfare agency or church, and your plan allows it, your deferral limit goes up by the least of three amounts[p571]:
- $3,000;
- $15,000 minus the 15-year increases you already used in earlier years;
- $5,000 times your years of service with that employer, minus all the deferrals you made there in earlier years.
The third test is the one that usually limits people: it only leaves room if you averaged less than $5,000 a year in deferrals. When you qualify for both, contributions count first under the 15-year rule and then as the age-50 catch-up[p571][cu403].
Worked example: a teacher with 20 years
A 52-year-old teacher has 20 years with the same district, deferred $70,000 there in total before 2026, and has never used the 15-year rule:
- Test 1: $3,000. Test 2: $15,000 − $0 = $15,000. Test 3: $5,000 × 20 − $70,000 = $30,000.
- 15-year increase = the least of the three = $3,000.
- 2026 maximum: $24,500 + $3,000 + $8,000 age-50 catch-up = $35,500.
Had the teacher deferred $100,000 before 2026, test 3 would be $0 and the limit would be $32,500.
403(b) and 457(b) together
Many public school and hospital employees can also join a 457(b), which has its own $24,500 limit for 2026, so the two plans together allow $49,000 before catch-ups. In the last three years before the plan's normal retirement age, a 457(b) can allow up to twice the annual limit ($49,000 in 2026) to make up for unused past years, but not in the same year as the age-50 catch-up[s457]. A tax-exempt employer's 457(b) has no age-50 catch-up at all.
Common mistakes with 403(b) limits
- Counting 403(b) and 401(k) separately. If you leave a hospital job mid-year for a company with a 401(k), the $24,500 limit covers both; see the 401(k) limit.
- Assuming everyone gets the 15-year rule. It needs 15 years with the same eligible employer, a plan that offers it, and room under the $5,000-a-year test.
- Adding the 60–63 catch-up to the age-50 one. At 60–63 the catch-up is $11,250 instead of $8,000.
- Forgetting the Roth catch-up rule. With 2025 FICA wages over $150,000, 2026 age-based catch-ups must be Roth[n2567].
Grow itThe 401(k) calculator works for a 403(b) too: enter your contribution rate and any employer match. All other accounts are in the 2026 contribution limits table.
Frequently asked questions
What are the 403(b) contribution limits for 2026?
$24,500 of employee deferrals, $32,500 at 50+, and $35,750 if you turn 60–63 in 2026. The 15-year rule can add up to $3,000. Employee and employer contributions together are capped at $72,000 plus catch-ups.
What were the 403(b) contribution limits for 2025?
$23,500, plus $7,500 at 50+ or $11,250 at 60–63, and up to $26,500 with the 15-year rule.
Can I contribute to a 403(b) and a 457(b) in the same year?
Yes. A governmental or tax-exempt 457(b) has its own $24,500 limit for 2026, separate from the $24,500 403(b) limit.
What are the 403(b) employee contribution limits for 2027?
$25,500, with catch-ups of $8,500 (50+) and $11,750 (60–63) under IRS Notice 2026-66.
Sources
- Publication 571, Tax-Sheltered Annuity Plans (403(b) Plans)
- 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
- Notice 2024-80, 2025 Amounts Relating to Retirement Plans and IRAs
- Retirement topics: Catch-up contributions
- Issue Snapshot: Section 457(b) plan of governmental and tax-exempt employers – catch-up contributions
- 403(b) plans: Catch-up contributions