2026 IRS & Social Security Annual Limits
Master table of every 2026 dollar limit — 401(k), IRA, HSA, SIMPLE, SEP, Social Security, gift/estate, and mileage — with 2025 comparison and primary sources
Key Numbers
401(k)
$24,500
IRA
$7,500
HSA Family
$8,750
SS Wage Base
$184,500
Every inflation-adjusted dollar limit that matters for 2026 — retirement plans, IRAs, health accounts, Social Security, estate and gift, and mileage — in one place, each with its 2025 value and the primary source that set it. The retirement figures come from Notice 2025-67 (announced in IR-2025-111 on November 13, 2025); Social Security figures from the SSA’s October 24, 2025 COLA announcement.
Deep-link to any row — every line has a stable anchor (for example #limit-401k-deferral). For full phase-out mechanics and strategy, see the 2026 retirement contribution limits deep dive.
Workplace Retirement Plans — 401(k), 403(b), 457(b), TSP
| Limit | 2026 | 2025 | Change | Source |
|---|---|---|---|---|
| Employee elective deferral — 401(k), 403(b), governmental 457(b), TSP | $24,500 | $23,500 | +$1,000 | IRS Notice 2025-67 (IR-2025-111) |
| Catch-up contribution (age 50+) | $8,000 | $7,500 | +$500 | IRS Notice 2025-67 (IR-2025-111) |
| SECURE 2.0 "super" catch-up (ages 60–63)Replaces (not stacks on) the regular $8,000 catch-up in the years you turn 60–63. | $11,250 | $11,250 | No change | IRS Notice 2025-67 (IR-2025-111) |
| Mandatory Roth catch-up wage threshold (prior-year FICA wages)If your 2025 FICA wages from the employer exceed $150,000, 2026 catch-up contributions must be Roth. | $150,000 (2025 wages) | Not yet in effect | New for 2026 | T.D. 10026 (final regs, Sept. 16, 2025) and Notice 2025-67 |
| Total annual additions — employee + employer, § 415(c)Rises to $80,000 with the age-50 catch-up, or $83,250 with the 60–63 catch-up. | $72,000 | $70,000 | +$2,000 | IRS Notice 2025-67 (IR-2025-111) |
| Annual compensation limit — § 401(a)(17) | $360,000 | $350,000 | +$10,000 | IRS Notice 2025-67 (IR-2025-111) |
| Highly compensated employee (HCE) threshold | $160,000 | $160,000 | No change | IRS Notice 2025-67 (IR-2025-111) |
| Defined benefit plan annual benefit limit — § 415(b) | $290,000 | $280,000 | +$10,000 | IRS Notice 2025-67 (IR-2025-111) |
Knowing the limits is table stakes. Filling them in order isn't.
401(k) match, then HSA, then backdoor Roth — or a different order entirely, depending on your bracket. WiserAdvisor's free service matches you with up to three vetted fiduciary advisors in your area, in about 5 minutes.
FinanceWonk earns a referral fee when readers request a match through this link — at no cost to you.
IRAs — Traditional and Roth
| Limit | 2026 | 2025 | Change | Source |
|---|---|---|---|---|
| IRA contribution limit (traditional + Roth combined) | $7,500 | $7,000 | +$500 | IRS Notice 2025-67 (IR-2025-111) |
| IRA catch-up contribution (age 50+)Indexed in $100 increments under SECURE 2.0 beginning in 2024. | $1,100 | $1,100 | No change | IRS Notice 2025-67 (IR-2025-111) |
| Traditional IRA deduction phase-out — single, covered by a workplace plan | $81,000 – $91,000 | $79,000 – $89,000 | +$2,000 | IRS Notice 2025-67 (IR-2025-111) |
| Traditional IRA deduction phase-out — MFJ, contributing spouse covered | $129,000 – $149,000 | $126,000 – $146,000 | +$3,000 | IRS Notice 2025-67 (IR-2025-111) |
| Traditional IRA deduction phase-out — contributor not covered, spouse covered | $242,000 – $252,000 | $236,000 – $246,000 | +$6,000 | IRS Notice 2025-67 (IR-2025-111) |
| Roth IRA contribution phase-out — single / head of household | $153,000 – $168,000 | $150,000 – $165,000 | +$3,000 | IRS Notice 2025-67 (IR-2025-111) |
| Roth IRA contribution phase-out — married filing jointly | $242,000 – $252,000 | $236,000 – $246,000 | +$6,000 | IRS Notice 2025-67 (IR-2025-111) |
| Saver's credit income ceiling — MFJ / HoH / single | $80,500 / $60,375 / $40,250 | $79,000 / $59,250 / $39,500 | +$1,500 / +$1,125 / +$750 | IRS Notice 2025-67 (IR-2025-111) |
| Qualified charitable distribution (QCD) annual limitOne-time split-interest entity election: $56,000 for 2026 (VERIFY). | $111,000 | $108,000 | +$3,000 | IRS Notice 2025-67 (IR-2025-111) |
Small-Business Plans — SIMPLE and SEP
| Limit | 2026 | 2025 | Change | Source |
|---|---|---|---|---|
| SIMPLE IRA / SIMPLE 401(k) employee deferralCertain "applicable" SIMPLE plans under SECURE 2.0 § 117 allow a higher amount. | $17,000 | $16,500 | +$500 | IRS Notice 2025-67 (IR-2025-111) |
| SIMPLE catch-up (age 50+) | $4,000 | $3,500 | +$500 | IRS Retirement Topics — contribution limits |
| SIMPLE "super" catch-up (ages 60–63) | $5,250 | $5,250 | No change | IRS COLA limits page |
| SEP IRA contribution limit (25% of compensation up to) | $72,000 | $70,000 | +$2,000 | IRS Notice 2025-67 (IR-2025-111) |
| SEP minimum compensation threshold | $800 | $750 | +$50 | IRS Notice 2025-67 (IR-2025-111) |
Health Accounts — HSA and FSA
| Limit | 2026 | 2025 | Change | Source |
|---|---|---|---|---|
| HSA contribution — self-only coverage | $4,400 | $4,300 | +$100 | Rev. Proc. 2025-19 |
| HSA contribution — family coverage | $8,750 | $8,550 | +$200 | Rev. Proc. 2025-19 |
| HSA catch-up (age 55+) | $1,000 | $1,000 | No change (fixed by statute) | IRC § 223(b)(3) |
| Health FSA salary-reduction limit | $3,400 | $3,300 | +$100 | IRS annual inflation adjustments Rev. Proc. |
Estate, Gift, and Mileage
| Limit | 2026 | 2025 | Change | Source |
|---|---|---|---|---|
| Annual gift tax exclusion | $19,000 | $19,000 | No change | IRS annual inflation adjustments Rev. Proc. |
| Federal estate & gift tax basic exclusion | $15,000,000 | $13,990,000 | +$1,010,000 | One Big Beautiful Bill Act (set at $15M for 2026, indexed after) |
| Standard mileage rate — business | 72.5¢ / mile | 70¢ / mile | +2.5¢ | Notice 2026-10 (IR-2025-128) |
| Standard mileage rate — medical / military moving | 20.5¢ / mile | 21¢ / mile | −0.5¢ | Notice 2026-10 (IR-2025-128) |
| Standard mileage rate — charitable (set by statute) | 14¢ / mile | 14¢ / mile | No change | Notice 2026-10 (IR-2025-128) |
Seven account types, one paycheck.
An advisor can turn this table into a funding order tailored to your income, your employer plan, and the new Roth catch-up rule. WiserAdvisor matches you with up to three local fiduciaries, free, in about 5 minutes.
FinanceWonk earns a referral fee when readers request a match through this link — at no cost to you.
2026 Limit Questions
What is the 401(k) contribution limit for 2026?
$24,500 in employee deferrals, up $1,000 from 2025 (Notice 2025-67). The age-50 catch-up rises to $8,000, for a total of $32,500. Workers turning 60 through 63 get the SECURE 2.0 "super" catch-up of $11,250 instead, for a total of $35,750. The combined employee-plus-employer cap is $72,000.
What is the IRA contribution limit for 2026?
$7,500, up from $7,000 in 2025, plus an age-50 catch-up of $1,100 — $8,600 total for those 50 and older. The limit is shared across all your traditional and Roth IRAs combined.
What are the 2026 Roth IRA income limits?
The contribution phase-out runs from $153,000 to $168,000 of MAGI for single filers and heads of household, and from $242,000 to $252,000 for married couples filing jointly. Below the range you can contribute fully; above it, directly contributing is off the table (though conversions are not).
What is the new Roth catch-up rule starting in 2026?
Under SECURE 2.0 § 603 and the final regulations issued September 16, 2025, anyone whose prior-year FICA wages from their employer exceeded $150,000 must make 401(k)/403(b)/457(b) catch-up contributions as Roth (after-tax) starting in 2026. For 2026, the test is your 2025 W-2 Social Security wages from that employer.
What are the 2026 HSA limits?
$4,400 for self-only coverage and $8,750 for family coverage (Rev. Proc. 2025-19), plus the fixed $1,000 catch-up at age 55. HSA limits are announced the prior spring — earlier than the retirement plan numbers.
How much income is subject to Social Security tax in 2026?
The taxable wage base is $184,500, up $8,400 from $176,100 in 2025. The 6.2% OASDI tax (employee and employer each) stops there; the 1.45% Medicare tax has no cap, and the 0.9% additional Medicare tax still starts at $200,000 ($250,000 MFJ).
Sources
- 1.IR-2025-111 / Notice 2025-67 — 2026 retirement plan COLA limits (Nov. 13, 2025)
- 2.IRS COLA increases for dollar limitations (master table)
- 3.SSA 2026 Cost-of-Living Adjustment fact sheet
- 4.Rev. Proc. 2025-19 — 2026 HSA limits
- 5.IR-2025-128 / Notice 2026-10 — 2026 standard mileage rates (Dec. 29, 2025)
This content is for educational and informational purposes only and does not constitute financial, tax, or legal advice. Consult a qualified professional for guidance tailored to your situation.