2026 IRA CONTRIBUTION LIMITS

Maximum workplace retirement plan contribution amounts

2026

2025

401(k), 403(b), most 457 plans and federal Thrift Savings Plan

$24,500

$23,500

Catch-up contributions in these plans for people 50 and older

$8,000

$7,500

 

IRA contribution limits

2026

2025

Traditional and Roth IRAs for people younger than 50

$7,500

$7,000

Catch-up IRA contributions for people 50 and older

$1,100

$1,000

Defined benefit pension plan annual benefit limits

$290,000

$280,000

Annual employer and employee limit for 401(k) plans, SEP IRAs and solo 401(k)s

$72,000

$70,000

Annual contribution limit for SIMPLE plans

$17,000

$16,500

Catch-up contribution limit for people age 50 and up

$4,000

$3,500

 

Adjusted gross income phaseout range of IRA deductibility

2026

2025

Single and contributing to a workplace plan

$81,000
 to $91,000

$79,000
 to $89,000

Married filing jointly when the spouse making the contribution has a workplace plan

$129,000
to $149,000

$126,000
to $146,000

Married and covered by a workplace place plan but filing separately

$0 to $10,000

$0 to $10,000

 

Roth IRA income eligibility phaseout

2026

2025

Single and head of household filers

$153,000
to $168,000

$150,000
to $165,000

Married filing jointly or qualified widow/widowers

$242,000
to $252,000

$236,000
to $246,000