2026 Contribution Limits: $24,500 401(k) · $7,500 IRA · $8,750 HSA — All Accounts

The IRS adjusts retirement contribution limits annually for inflation. For 2026, most limits have increased, including the first IRA increase in several years. The SECURE 2.0 super catch-up for ages 60-63 continues.

Account Type	2026 Limit	2025 Limit	Change
401(k) / 403(b) / 457	$24,500	$23,500	+$1,000
Traditional / Roth IRA	$7,500	$7,000	+$500
HSA (Individual)	$4,400	$4,300	+$100
HSA (Family)	$8,750	$8,550	+$200
SEP IRA	$72,000	$70,000	+$2,000
SIMPLE IRA	$17,000	$16,500	+$500

SECURE 2.0: Super Catch-Up for Ages 60-63

Workers turning 60, 61, 62, or 63 by year-end can contribute an extra $11,250 to their 401(k), 403(b), or 457 plan — instead of the standard $8,000 catch-up. This means a maximum employee contribution of $35,750 for this age group.

Contribution Deadline

401(k): December 31, 2026

IRA: April 15, 2027 (tax filing deadline)

Catch-Up Eligibility

Must turn 50+ (or 60-63 for super catch-up) by December 31, 2026

401(k) & 403(b)

401(k), 403(b), 457, and Thrift Savings Plan (TSP) accounts share the same employee deferral limits. Here's the complete breakdown for 2026.

Employee Deferral Limits

Age Group	Base Limit	Catch-Up	Total
Under 50	$24,500	—	$24,500
50–59	$24,500	+$8,000	$32,500
60–63 (SUPER)	$24,500	+$11,250	$35,750
64+	$24,500	+$8,000	$32,500

Total Annual Additions (415 Limit)

The "415 limit" is the maximum total that can go into your account from all sources: your deferrals + employer match + profit sharing.

Under Age 50

$72,000

or 100% of compensation

Age 50+ (with catch-up)

$80,000

$72,000 + $8,000 catch-up

Multiple employers: The $24,500 employee deferral limit applies across ALL your 401(k), 403(b), and TSP accounts combined. If you work two jobs, you can't contribute $24,500 to each.

457 plans: Governmental 457(b) plans have a separate limit — you can max out both a 401(k) and a 457(b) if available.

Traditional & Roth IRA

Traditional and Roth IRA contribution limits increased for 2026 — the first increase in several years. Income limits for Roth contributions and Traditional IRA deductions have also gone up.

Contribution Limits

Under Age 50

$7,500

up from $7,000 in 2025

Age 50 or Older

$8,600

$7,500 + $1,100 catch-up

Roth IRA Income Phase-Outs (2026)

Your ability to contribute directly to a Roth IRA depends on your Modified Adjusted Gross Income (MAGI). Contributions phase out within these ranges:

Filing Status	Full Contribution	Phase-Out Range	No Contribution
Single / Head of Household	< $153,000	$153,000 – $168,000	> $168,000
Married Filing Jointly	< $242,000	$242,000 – $252,000	> $252,000
Married Filing Separately	—	$0 – $10,000	> $10,000

Traditional IRA Deduction Phase-Outs (2026)

If you or your spouse is covered by a workplace retirement plan, your Traditional IRA deduction may be limited based on income:

Situation	Phase-Out Range
Single, covered by workplace plan	$81,000 – $91,000
MFJ, contributor covered by workplace plan	$129,000 – $149,000
MFJ, contributor not covered but spouse is	$242,000 – $252,000
Neither spouse covered by workplace plan	No limit — full deduction

Backdoor Roth IRA

If your income exceeds Roth limits, you can still contribute to a non-deductible Traditional IRA and convert it to Roth (the "backdoor" strategy). There's no income limit for conversions. Watch out for the pro-rata rule if you have existing pre-tax IRA balances.

HSA Limits

Health Savings Accounts offer a triple tax advantage: tax-deductible contributions, tax-free growth, and tax-free withdrawals for qualified medical expenses. Limits increased for 2026.

2026 Contribution Limits

Coverage Type	2026 Limit	2025 Limit	Change
Self-Only Coverage	$4,400	$4,300	+$100
Family Coverage	$8,750	$8,550	+$200
Catch-Up (Age 55+)	+$1,000	$1,000	—

Self-Only Max (55+)

$5,400

$4,400 + $1,000 catch-up

Family Max (55+)

$9,750

$8,750 + $1,000 catch-up

HDHP Requirements for 2026

To contribute to an HSA, you must be enrolled in a High-Deductible Health Plan (HDHP) that meets these requirements:

Requirement	Self-Only	Family
Minimum Annual Deductible	$1,700	$3,400
Maximum Out-of-Pocket	$8,500	$17,000

Includes employer contributions: HSA limits include contributions from both you and your employer combined.

Deadline: April 15, 2027 (tax filing deadline) for 2026 contributions.

Funds roll over: Unlike FSAs, HSA money never expires and stays with you even if you change jobs.

After 65: You can withdraw for non-medical expenses without penalty (but with income tax, like a Traditional IRA).

Medicare Enrollment Stops HSA Contributions

Once you enroll in any part of Medicare (including Part A), you can no longer contribute to an HSA. You can still use existing HSA funds tax-free for qualified medical expenses, including Medicare premiums.

New for 2026: Expanded HSA Eligibility

The One Big Beautiful Bill (OBBB), signed July 4, 2025, permanently expanded who can contribute to an HSA starting January 1, 2026:

Bronze & Catastrophic ACA Plans Now Qualify

Beginning January 1, 2026, bronze and catastrophic plans available through an ACA Exchange are treated as HSA-compatible HDHPs — even if they don't technically meet the standard HDHP deductible threshold. This opens HSA access to millions of Americans who previously couldn't contribute.

Direct Primary Care (DPC) Arrangements Now Compatible

Individuals enrolled in a qualifying Direct Primary Care Service Arrangement (DPCSA) can now contribute to an HSA and use HSA funds tax-free to pay periodic DPC membership fees — effective January 1, 2026.

Telehealth Before Deductible — Now Permanent

The OBBB made permanent the ability to receive telehealth and remote care services before meeting your HDHP deductible while remaining eligible to contribute to an HSA. This had previously been a temporary provision that required repeated Congressional renewal.

Contribution limits are unchanged by the OBBB expansion — the 2026 limits ($4,400 self-only / $8,750 family) apply to all newly eligible plan types just as they do to traditional HDHPs.

New for 2026: Mandatory Roth Catch-Up Rule

Starting January 1, 2026, a SECURE 2.0 provision requires high-earning employees to make catch-up contributions to a Roth account rather than pre-tax. This is one of the most significant retirement rule changes in 2026 and affects anyone earning over $150,000 who plans to make catch-up contributions.

The Rule in Plain English

If you earned more than $150,000 in FICA wages from your employer in 2025, any catch-up contributions you make to your 401(k), 403(b), or governmental 457(b) plan in 2026 must be designated as Roth (after-tax). You cannot direct them to a pre-tax account. This applies to the standard $8,000 catch-up and the super catch-up for ages 60–63.

Who Is Affected

2025 FICA Wages from Employer	2026 Catch-Up Treatment
$150,000 or less	Your choice — pre-tax or Roth
More than $150,000	Must be Roth (after-tax) only

What This Means Practically

The contribution limit is the same — you still contribute up to $8,000 (or $11,250 for ages 60–63). The only change is the tax treatment: Roth means you contribute after-tax dollars, and qualified withdrawals in retirement are tax-free.

Your plan must offer a Roth option. If your employer's plan does not have a Roth 401(k) feature, high earners simply cannot make catch-up contributions at all in 2026. Check with your HR or plan administrator.

The wage threshold is per employer. The $150,000 test is based on FICA wages from a single employer — not combined income from multiple employers or self-employment income.

IRAs are not affected. The mandatory Roth treatment applies only to employer-sponsored plans (401(k), 403(b), 457(b)). IRA catch-up contributions remain optional pre-tax or Roth regardless of income.

Action Step Before Contributing

If you earned over $150,000 in 2025, contact your plan administrator to confirm your plan has a Roth 401(k) option and update your catch-up contribution elections for 2026. Contributing pre-tax when you're required to contribute Roth can create a compliance issue that your employer's plan may need to correct.

Other Accounts

Beyond the major account types, here are contribution limits for self-employed plans, small business plans, and FSAs.

SEP IRA (Self-Employed)

Maximum Contribution

$72,000

or 25% of compensation

Compensation Cap

$360,000

max considered for contribution

SEP IRAs are employer-only contributions. No catch-up contributions allowed, but you can also contribute to a Traditional or Roth IRA separately.

SIMPLE IRA (Small Business)

Age Group	Employee Limit	Catch-Up	Total
Under 50	$17,000	—	$17,000
50–59	$17,000	+$4,000	$21,000
60–63 (SUPER)	$17,000	+$5,250	$22,250
64+	$17,000	+$4,000	$21,000

Employer must either match up to 3% of compensation or contribute 2% of compensation for all eligible employees.

Solo 401(k) (Self-Employed)

Self-employed individuals can contribute as both employee and employer:

Component	2026 Limit
Employee Deferral	$24,500
Catch-Up (50+)	+$8,000
Employer Profit Sharing	Up to 25% of compensation
Total Maximum	$72,000 – $80,000

Flexible Spending Account (FSA)

Health Care FSA

$3,400

per employee (2026)

Dependent Care FSA

$5,000

per household ($2,500 if MFS)

Use it or lose it: FSA funds generally expire at year-end. Some employers offer a $680 carryover or 2.5-month grace period — check your plan.

Saver's Credit Income Limits (2026)

Low and moderate-income savers may qualify for a tax credit of up to $1,000 ($2,000 if married) for retirement contributions:

Filing Status	Max AGI (50% credit)	Max AGI (20% credit)	Max AGI (10% credit)
Single	$25,250	$27,500	$40,250
Head of Household	$37,875	$41,250	$60,375
Married Filing Jointly	$50,500	$55,000	$80,500

2026 Retirement Contribution Limits