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Your SIMPLE IRA limit by age
The SIMPLE row shows the standard limit; your IRA, 401(k) and HSA limits for the same year are listed too.
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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SIMPLE IRA limits for 2025, 2026 and 2027
For 2026 an employee can defer up to $17,000 into a SIMPLE IRA or SIMPLE 401(k), up from $16,500 in 2025; the catch-up for ages 50 and older rose to $4,000[n2567]. Notice 2026-66 sets the 2027 deferral limit at $17,500 and leaves both catch-ups unchanged[n2667].
| Limit | 2025 | 2026 | 2027 |
|---|---|---|---|
| Employee deferral, standard | $16,500 | $17,000 | $17,500 |
| Catch-up, age 50+ | $3,500 | $4,000 | $4,000 |
| Catch-up, turning 60–63 | $5,250 | $5,250 | $5,250 |
| Total at 60–63, standard plan | $21,750 | $22,250 | $22,750 |
| Deferral, higher limit (SECURE 2.0 §117) | $17,600 | $18,100 | $19,100 |
| Catch-up 50+, higher-limit plan | $3,850 | $3,850 | $3,850 |
| Pay counted for the 2% nonelective | $350,000 | $360,000 | $375,000 |
The higher limit applies automatically at employers with 25 or fewer employees; employers with 26 to 100 employees can choose it if they give a 4% match or a 3% nonelective contribution instead of the usual 3% or 2%[simplefaq]. In a higher-limit plan the age-50 catch-up is $3,850, while the 60–63 catch-up stays $5,250[n2567].
Employer contributions to a SIMPLE IRA
An employer with a SIMPLE IRA must either match each employee's deferrals dollar for dollar up to 3% of pay, or give every eligible employee 2% of pay whether or not they defer[p560]:
- 3% match: only employees who defer get it. The employer can lower the match to as little as 1%, but for no more than 2 years in any 5-year period.
- 2% nonelective: paid to everyone with at least $5,000 of pay (or a lower amount the plan sets), on pay up to $360,000 in 2026, so at most $7,200.
- Who can offer one: employers with 100 or fewer employees who earned $5,000 or more the year before, that maintain no other qualified plan (other than one for collectively bargained employees).
Deferrals to a SIMPLE count toward the one $24,500 employee limit you have across all 401(k), 403(b) and SIMPLE plans in 2026[p560]. A SIMPLE does not reduce your $7,500 IRA limit: the IRA contribution limits are separate.
Worked examples
IRS Publication 560 shows a 3% match for 2025: an employee earning $25,000 who defers 5% puts in $1,250 and gets a $750 match, $2,000 in total; the owner, with $40,000 of net self-employment earnings, defers 10% ($4,000) and gets a $1,200 match, $5,200[p560].
A 2026 example at the limit: an employee earning $80,000 who turns 61 in 2026, in a standard plan with a 3% match:
- Deferral: $17,000 + $5,250 age 60–63 catch-up = $22,250, or 27.8% of pay.
- Employer match: 3% × $80,000 = $2,400.
- Total for the year: $24,650. With the 2% nonelective formula instead, the employer adds $1,600.
The same deferrals in a 401(k) could reach $35,750; compare on the 401(k) limit page. A sole owner with no employees often compares a SIMPLE with a SEP IRA or a solo 401(k).
Common mistakes with SIMPLE IRA limits
- Using the 401(k) catch-up. A SIMPLE's age-50 catch-up is $4,000 in 2026, not $8,000.
- Assuming the $18,100 limit. It applies only at employers with 25 or fewer employees, or larger ones that elected the higher employer contribution.
- Withdrawing in the first two years. Early distributions within 2 years of first joining the plan face a 25% additional tax instead of 10%[p590b].
- Two plans, two limits. Deferring $17,000 to a SIMPLE leaves only $7,500 for a 401(k) at another job in 2026.
All accountsSee the 2026 contribution limits table for every account, and the 401(k) calculator to project growth with a match.
Frequently asked questions
What are the SIMPLE IRA contribution limits for 2026?
$17,000 of employee deferrals; $21,000 at 50 and older; $22,250 if you turn 60–63 in 2026. In plans with the SECURE 2.0 higher limit the deferral cap is $18,100.
What are the 2027 SIMPLE IRA contribution limits?
$17,500 standard and $19,100 in higher-limit plans, with catch-ups of $4,000 (50+) and $5,250 (60–63), per IRS Notice 2026-66.
Does the employer match count toward the SIMPLE IRA limit?
No. The $17,000 limit is for your own deferrals. The 3% match or 2% nonelective contribution is added on top.
Can I contribute to a SIMPLE IRA and a Roth IRA in the same year?
Yes. SIMPLE contributions do not affect how much you can put in a traditional or Roth IRA, though income limits still apply to the Roth; see Roth IRA income limits.
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
- Publication 560 (2025), Retirement Plans for Small Business (SEP, SIMPLE, and Qualified Plans)
- SIMPLE IRA plan
- Publication 590-B (2025), Distributions from Individual Retirement Arrangements (IRAs)