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Your 401(k) limit by age
Your age on December 31 decides the catch-up. The tool also shows your IRA, SIMPLE and HSA limits for the same year.
Your 2026 limits at age 55$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) | $5,400 |
| 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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401(k) contribution limits for 2025, 2026 and 2027
The 2026 401(k) limits are $24,500 for employee deferrals and $72,000 for everything going into your account, employer money included; the IRS published them in Notice 2025-67 on November 13, 2025[n2567][nr26]. The 2027 figures came out in Notice 2026-66 on November 12, 2026[n2667][nr27].
| Limit | 2025 | 2026 | 2027 |
|---|---|---|---|
| Employee deferral (pre-tax + Roth) | $23,500 | $24,500 | $25,500 |
| Catch-up, age 50+ | $7,500 | $8,000 | $8,500 |
| Total with age-50 catch-up | $31,000 | $32,500 | $34,000 |
| Catch-up, turning 60–63 | $11,250 | $11,250 | $11,750 |
| Total with age 60–63 catch-up | $34,750 | $35,750 | $37,250 |
| All contributions incl. employer (415(c)) | $70,000 | $72,000 | $75,000 |
| Pay that counts for contributions (401(a)(17)) | $350,000 | $360,000 | $375,000 |
| Highly compensated employee threshold | $160,000 | $160,000 | $170,000 |
| Prior-year wages that force a Roth catch-up | $145,000 | $150,000 | $155,000 |
The 2026 limit rose $1,000 and the 2027 limit rises another $1,000. The IRS's own summary puts the 2026 total at $72,000, or $80,000 including catch-up contributions and up to $83,250 for those aged 60 to 63[k401lim].
How the 2026 401(k) limit applies
The $24,500 limit is per person per calendar year, across every 401(k), 403(b), SIMPLE and TSP you contribute to; the $72,000 limit applies per employer[k401lim].
- Two jobs, one limit. If you defer $15,000 at one job, you can defer only $9,500 at the other in 2026. Each employer's plan only sees its own payroll, so tracking the total is up to you.
- Pre-tax and Roth share it. Designated Roth 401(k) contributions count toward the same $24,500.
- Governmental 457(b) is separate. A state or local government 457(b) has its own $24,500 limit, so someone with a 403(b) and a 457(b) can defer twice.
- Excess deferrals. If the total across plans goes over the limit, ask a plan to pay out the excess and its earnings before April 15 of the following year; otherwise the excess is taxed twice[k401lim].
- Catch-up age. You qualify for the catch-up for the whole year if you reach 50 (or 60–63) by December 31[catchup].
The Roth catch-up rule for higher earners
From SECURE 2.0, a catch-up contribution must go in as Roth if your FICA wages from that employer in the prior year were above the threshold: $150,000 of 2025 wages for 2026 catch-ups, and $155,000 of 2026 wages for 2027[n2667]. The final regulations generally apply from 2027, with a good-faith standard before then[s22]. If your plan offers no Roth option, a high earner cannot make the catch-up at all.
Worked example: turning 62 in 2026
Someone earning $150,000 who turns 62 in 2026, with a 4% employer match, can contribute:
- Base limit $24,500 + age 60–63 catch-up $11,250 = $35,750, which is 23.8% of pay, or $1,375 per biweekly paycheck.
- Employer match: 4% × $150,000 = $6,000. It does not use up any of the $24,500.
- Total into the account: $41,750, well under the $83,250 ceiling. The unused $41,500 below $72,000 could take after-tax money if the plan allows it (see the mega backdoor Roth).
- If they earned over $150,000 in FICA wages in 2025, the $11,250 catch-up goes in as Roth.
At 64 in 2028 the catch-up falls back to the age-50 amount. To see what these contributions grow to by retirement, run them through the 401(k) calculator; a federal employee can use the TSP calculator, which has the same limits.
Common mistakes with the 401(k) limit
- Counting the employer match against your $24,500. Match and profit sharing fall under the $72,000 total, not the employee limit.
- Front-loading and losing the match. If you hit $24,500 by September and your plan matches per paycheck with no "true-up", you miss the match for the last months.
- Adding both catch-ups. At 60–63 the catch-up is $11,250 instead of $8,000, not in addition to it.
- Using the old 2025 number. The 2025 401(k) contribution limit was $23,500 ($31,000 at 50+); payroll elections set as a percentage may need raising to reach $24,500.
Every account in one tableThe 2026 contribution limits page lists IRA, SIMPLE, SEP, HSA and FSA limits next to the 401(k). For a 403(b) with 15 or more years of service, see the 403(b) limits.
Frequently asked questions
What is the 401(k) contribution limit for 2026?
$24,500 in employee deferrals (pre-tax and Roth combined), $32,500 if you are 50 or older, and $35,750 if you turn 60, 61, 62 or 63 in 2026. With employer money the total can reach $72,000 plus your catch-up.
What is the 401(k) contribution limit for 2027?
$25,500, with a $8,500 catch-up at 50+ ($34,000) and $11,750 at 60–63 ($37,250). The total including employer contributions is $75,000. The IRS announced these in Notice 2026-66 on November 12, 2026.
What was the 2025 401(k) contribution limit?
$23,500, plus $7,500 at 50+ or $11,250 at 60–63; the total with employer money was $70,000.
Does my employer match count toward the 401(k) limit?
Not toward the $24,500 employee limit. Employer match and profit sharing count only toward the $72,000 total limit on all contributions to your account.
Can I max out a 401(k) and an IRA in 2026?
Yes. The $7,500 IRA limit is separate from the $24,500 401(k) limit. Having a workplace plan can limit the tax deduction for a traditional IRA, and income can limit a Roth IRA; see the IRA limits page.
Sources
- 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
- 401(k) limit increases to $24,500 for 2026, IRA limit increases to $7,500
- IR-2026-136, 401(k) limit increases to $25,500 for 2027, IRA limit remains $7,500
- Retirement topics: 401(k) and profit-sharing plan contribution limits
- Retirement topics: Catch-up contributions
- Catch-Up Contributions, final regulations (Roth catch-up rule, section 414(v)(7))