2027 IRS & Social Security Annual Limits
Master table of every 2027 dollar limit — 401(k), IRA, HSA, SIMPLE, SEP, Social Security, gift/estate, and mileage — with 2026 comparison and primary sources
Key Numbers
$25,500
401(k)
$7,500
IRA
$9,000
HSA Family
$192,300
SS Wage Base
Every inflation-adjusted dollar limit that matters for 2027 — retirement plans, IRAs, health accounts, Social Security, estate and gift, and mileage — in one place, each with its 2026 value and the primary source that set it. The retirement figures come from Notice 2026-66 (announced in IR-2026-136 on November 12, 2026); the tax, gift and estate figures from Rev. Proc. 2026-35; Social Security figures from the SSA’s October 14, 2026 COLA announcement.
Still to come: 4 rows are marked “Not yet announced” — the Medicare Part B premium and IRMAA threshold (CMS, mid-November) and the standard mileage rates (IRS, late December). Each shows its 2026 value until the 2027 figure is published.
Deep-link to any row — every line has a stable anchor (for example #limit-401k-deferral). Filing a 2026 return or still contributing for 2026? Use the 2026 annual limits table. For full phase-out mechanics and strategy, see the retirement contribution limits deep dive.
Workplace Retirement Plans — 401(k), 403(b), 457(b), TSP
| Limit | 2027 | 2026 | Change | Source |
|---|---|---|---|---|
| Employee elective deferral — 401(k), 403(b), governmental 457(b), TSP | $25,500 | $24,500 | +$1,000 | IRS Notice 2026-66 (IR-2026-136) |
| Catch-up contribution (age 50+) | $8,500 | $8,000 | +$500 | IRS Notice 2026-66 (IR-2026-136) |
| SECURE 2.0 "super" catch-up (ages 60–63)Replaces (not stacks on) the regular $8,500 catch-up in the years you turn 60–63. | $11,750 | $11,250 | +$500 | IRS Notice 2026-66 (IR-2026-136) |
| Mandatory Roth catch-up wage threshold (prior-year FICA wages)If your 2026 FICA wages from the employer exceed $155,000, 2027 catch-up contributions must be Roth. | $155,000 (2026 wages) | $150,000 (2025 wages) | +$5,000 | IRS Notice 2026-66 (IR-2026-136) |
| Total annual additions — employee + employer, § 415(c)Rises to $83,500 with the age-50 catch-up, or $86,750 with the 60–63 catch-up. | $75,000 | $72,000 | +$3,000 | IRS Notice 2026-66 (IR-2026-136) |
| Annual compensation limit — § 401(a)(17) | $375,000 | $360,000 | +$15,000 | IRS Notice 2026-66 (IR-2026-136) |
| Highly compensated employee (HCE) threshold | $170,000 | $160,000 | +$10,000 | IRS Notice 2026-66 (IR-2026-136) |
| Defined benefit plan annual benefit limit — § 415(b) | $300,000 | $290,000 | +$10,000 | IRS Notice 2026-66 (IR-2026-136) |
Knowing the limits is table stakes. Filling them in order isn't.
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IRAs — Traditional and Roth
| Limit | 2027 | 2026 | Change | Source |
|---|---|---|---|---|
| IRA contribution limit (traditional + Roth combined) | $7,500 | $7,500 | No change | IRS Notice 2026-66 (IR-2026-136) |
| 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 2026-66 (IR-2026-136) |
| Traditional IRA deduction phase-out — single, covered by a workplace plan | $83,000 – $93,000 | $81,000 – $91,000 | +$2,000 | IRS Notice 2026-66 (IR-2026-136) |
| Traditional IRA deduction phase-out — MFJ, contributing spouse covered | $133,000 – $153,000 | $129,000 – $149,000 | +$4,000 | IRS Notice 2026-66 (IR-2026-136) |
| Traditional IRA deduction phase-out — contributor not covered, spouse covered | $250,000 – $260,000 | $242,000 – $252,000 | +$8,000 | IRS Notice 2026-66 (IR-2026-136) |
| Roth IRA contribution phase-out — single / head of household | $158,000 – $173,000 | $153,000 – $168,000 | +$5,000 | IRS Notice 2026-66 (IR-2026-136) |
| Roth IRA contribution phase-out — married filing jointly | $250,000 – $260,000 | $242,000 – $252,000 | +$8,000 | IRS Notice 2026-66 (IR-2026-136) |
| Saver's credit (§ 25B) income ceiling — MFJ / HoH / singleFrom 2027 this credit covers ABLE account contributions only. Retirement contributions earn the Saver's Match (§ 6433) instead, a federal matching contribution paid into the account; 2026 is the last year of the credit for retirement savings. | $83,000 / $62,250 / $41,500 | $80,500 / $60,375 / $40,250 | +$2,500 / +$1,875 / +$1,250 | IRS Notice 2026-66 (IR-2026-136) |
| Qualified charitable distribution (QCD) annual limit | $114,000 | $111,000 | +$3,000 | IRS Notice 2026-66 (IR-2026-136) |
Small-Business Plans — SIMPLE and SEP
| Limit | 2027 | 2026 | Change | Source |
|---|---|---|---|---|
| SIMPLE IRA / SIMPLE 401(k) employee deferralCertain "applicable" SIMPLE plans under SECURE 2.0 § 117 allow a higher amount. | $17,500 | $17,000 | +$500 | IRS Notice 2026-66 (IR-2026-136) |
| SIMPLE catch-up (age 50+) | $4,000 | $4,000 | No change | IRS Notice 2026-66 (IR-2026-136) |
| SIMPLE "super" catch-up (ages 60–63) | $5,250 | $5,250 | No change | IRS Notice 2026-66 (IR-2026-136) |
| SEP IRA contribution limit (25% of compensation up to) | $75,000 | $72,000 | +$3,000 | IRS Notice 2026-66 (IR-2026-136) |
| SEP minimum compensation threshold | $800 | $800 | No change | IRS Notice 2026-66 (IR-2026-136) |
Health Accounts — HSA and FSA
| Limit | 2027 | 2026 | Change | Source |
|---|---|---|---|---|
| HSA contribution — self-only coverage | $4,500 | $4,400 | +$100 | Rev. Proc. 2026-24 |
| HSA contribution — family coverage | $9,000 | $8,750 | +$250 | Rev. Proc. 2026-24 |
| HSA catch-up (age 55+) | $1,000 | $1,000 | No change (fixed by statute) | IRC § 223(b)(3) |
| Health FSA salary-reduction limitCarryover to the next plan year: up to $700. | $3,500 | $3,400 | +$100 | IRS Rev. Proc. 2026-35 |
Estate, Gift, and Mileage
| Limit | 2027 | 2026 | Change | Source |
|---|---|---|---|---|
| Annual gift tax exclusion | $20,000 | $19,000 | +$1,000 | IRS Rev. Proc. 2026-35 |
| Federal estate & gift tax basic exclusionSet at $15,000,000 for 2026 by the One Big Beautiful Bill Act and indexed for inflation from 2027. | $15,480,000 | $15,000,000 | +$480,000 | IRS Rev. Proc. 2026-35 |
| Standard mileage rate — businessThe IRS sets the next year’s rates in late December; the 2026 rate applies until then. | Not yet announced | 72.5¢ / mile | — | IRS 2027 standard mileage notice (expected late December 2026) |
| Standard mileage rate — medical / military movingThe IRS sets the next year’s rates in late December; the 2026 rate applies until then. | Not yet announced | 20.5¢ / mile | — | IRS 2027 standard mileage notice (expected late December 2026) |
| Standard mileage rate — charitable (set by statute) | 14¢ / mile | 14¢ / mile | No change (fixed by statute) | IRC § 170(i) |
Seven account types, one paycheck.
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2027 Limit Questions
What is the 401(k) contribution limit for 2027?
$25,500 in employee deferrals, up $1,000 from 2026 (Notice 2026-66). The age-50 catch-up is $8,500, for a total of $34,000. Workers turning 60 through 63 get the SECURE 2.0 "super" catch-up of $11,750 instead, for a total of $37,250. The combined employee-plus-employer cap is $75,000.
What is the IRA contribution limit for 2027?
$7,500, unchanged from 2026, 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 2027 Roth IRA income limits?
The contribution phase-out runs from $158,000 to $173,000 of MAGI for single filers and heads of household, and from $250,000 to $260,000 for married couples filing jointly. Below the range you can contribute fully; above it, directly contributing is off the table (though conversions are not).
Who has to make Roth catch-up contributions in 2027?
Anyone whose 2026 FICA wages from their employer exceeded $155,000 must make 401(k)/403(b)/457(b) catch-up contributions as Roth (after-tax) in 2027, under SECURE 2.0 § 603. The threshold was $150,000 of 2025 wages for 2026, the rule's first year, and is indexed for inflation.
What are the 2027 HSA limits?
$4,500 for self-only coverage and $9,000 for family coverage (Rev. Proc. 2026-24), 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 2027?
The taxable wage base is $192,300, up $7,800 from $184,500 in 2026. 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).
What happens to the Saver's Credit in 2027?
2026 is the last year the Saver's Credit applies to retirement contributions. From 2027 it covers ABLE account contributions only, with income ceilings of $83,000 (married filing jointly), $62,250 (head of household) and $41,500 (single). Retirement contributions instead earn the Saver's Match, a federal matching contribution paid directly into the retirement account.
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.