All the limits for 2026 and 2027
At age 45 in 2026, the most you can put into a 401(k) yourself is $24,500, and $7,500 into an IRA. Below are all the figures for 2026 and 2027. For 2027, 10 of the 12 main figures go up.
Workplace plans
| Limit | 2026 | 2027 |
|---|---|---|
| 401(k), 403(b), governmental 457(b): your limit | $24,500 | $25,500 |
| Catch-up from age 50 | $8,000 | $8,500 |
| Catch-up at ages 60 to 63 (instead) | $11,250 | $11,750 |
| Your most at 50 to 59, or 64 and over | $32,500 | $34,000 |
| Your most at 60 to 63 | $35,750 | $37,250 |
| You and your employer together | $72,000 | $75,000 |
| Pay a plan can count | $360,000 | $375,000 |
| Catch-up must be Roth if last year’s wages were above | $150,000 | $155,000 |
| SIMPLE IRA or SIMPLE 401(k): your limit | $17,000 | $17,500 |
| SIMPLE catch-up from age 50 | $4,000 | $4,000 |
| SIMPLE catch-up at ages 60 to 63 (instead) | $5,250 | $5,250 |
| SIMPLE plans with the higher limit | $18,100 | $19,100 |
| Their catch-up from age 50 | $3,850 | $3,850 |
Source: IRS Notice 2025-67 (tax year 2026) and IRS Notice 2026-66 (tax year 2027). Figures last checked against the IRS notices on November 13, 2026.
IRAs
| Limit | 2026 | 2027 |
|---|---|---|
| IRA limit (traditional and Roth together) | $7,500 | $7,500 |
| IRA limit from age 50 | $8,600 | $8,600 |
| Qualified charitable distribution (from 70½) | $111,000 | $114,000 |
Source: IRS Notice 2025-67 (tax year 2026) and IRS Notice 2026-66 (tax year 2027). Figures last checked against the IRS notices on November 13, 2026.
Roth IRA contribution and income limits
How much you can put into a Roth IRA, by modified adjusted gross income. "Single" includes head of household. Between the two figures your limit is reduced; the Roth IRA calculator works out the exact amount for your income.
| Filing status | 2026 | 2027 |
|---|---|---|
| Single: shrinks above | $153,000 | $158,000 |
| Single: zero from | $168,000 | $173,000 |
| Married, joint: shrinks above | $242,000 | $250,000 |
| Married, joint: zero from | $252,000 | $260,000 |
| Married, separate: shrinks above | $0 | $0 |
| Married, separate: zero from | $10,000 | $10,000 |
Source: IRS Notice 2025-67 (tax year 2026) and IRS Notice 2026-66 (tax year 2027). Figures last checked against the IRS notices on November 13, 2026.
Traditional IRA deduction limits
How much of a traditional IRA contribution you can deduct, if you or your spouse are covered by a retirement plan at work. With no workplace plan for either of you, the whole contribution is deductible.
| Filing status | 2026 | 2027 |
|---|---|---|
| Single, covered at work: shrinks above | $81,000 | $83,000 |
| Single, covered at work: zero from | $91,000 | $93,000 |
| Married joint, you are covered: shrinks above | $129,000 | $133,000 |
| Married joint, you are covered: zero from | $149,000 | $153,000 |
| Married joint, only your spouse is covered: shrinks above | $242,000 | $250,000 |
| Married joint, only your spouse is covered: zero from | $252,000 | $260,000 |
Source: IRS Notice 2025-67 (tax year 2026) and IRS Notice 2026-66 (tax year 2027). Figures last checked against the IRS notices on November 13, 2026.
Below the first figure the full amount applies, between the two figures it shrinks, and from the second figure up it is zero. The married-filing-separately ranges are set by law at $0 to $10,000 and do not rise with inflation.
Results are estimates for planning. They are not financial, tax or legal advice.
What changed for 2027
The IRS adjusts most of these limits each autumn for inflation and rounds them down to set steps, so in some years a figure does not move. For 2027 the basic 401(k) limit rises by $1,000 to $25,500, while the IRA limit stays at $7,500.
| Limit | 2026 | 2027 | Change |
|---|---|---|---|
| 401(k), 403(b) and governmental 457(b) employee limit | $24,500 | $25,500 | +$1,000 |
| Catch-up from age 50 | $8,000 | $8,500 | +$500 |
| Catch-up at ages 60 to 63 | $11,250 | $11,750 | +$500 |
| Total from you and your employer | $72,000 | $75,000 | +$3,000 |
| Pay a plan can count | $360,000 | $375,000 | +$15,000 |
| Roth catch-up wage threshold | $150,000 | $155,000 | +$5,000 |
| SIMPLE IRA employee limit | $17,000 | $17,500 | +$500 |
| IRA limit (traditional and Roth together) | $7,500 | $7,500 | No change |
| IRA catch-up from age 50 | $1,100 | $1,100 | No change |
| Roth IRA income limit starts (single) | $153,000 | $158,000 | +$5,000 |
| Roth IRA income limit starts (married, joint) | $242,000 | $250,000 | +$8,000 |
| Qualified charitable distribution | $111,000 | $114,000 | +$3,000 |
Who can put in what
401(k), 403(b) and 457(b) plans
Your own limit covers everything you put in from your pay, pre-tax and Roth 401(k) together, across every 401(k) and 403(b) you have that year. Your employer's match and other contributions do not count toward it. They count toward the larger total of $72,000 in 2026 and $75,000 in 2027, which covers you and your employer together (or 100% of your pay, if that is less); catch-up contributions sit on top of that total. A plan can count at most $360,000 in 2026 and $375,000 in 2027 of your pay when it works out contributions.
A governmental 457(b) works differently in two ways. Its limit is separate from the 401(k) and 403(b) limit, so you can fill both. And one limit covers you and your employer together. In 2027, a 61-year-old teacher with a 403(b) and a 457(b) could put in $37,250 to each, $74,500 in all. The 457(b) calculator also covers the special catch-up in the three years before retirement.
401(k) limits if you are 50 or over: catch-up contributions
If your plan allows catch-up contributions, anyone who reaches 50 during the year can make them; you do not need to be behind on saving. In the years you reach 60, 61, 62 and 63 the catch-up is larger. At 55 in 2027 that is $25,500 + $8,500 = $34,000; at 61 it is $25,500 + $11,750 = $37,250.
Since 2026, higher earners have to make catch-up contributions as Roth: if your wages from the employer that runs the plan were above $150,000 in 2025, your 2026 catch-up goes in after tax. For 2027 the threshold is $155,000 of 2026 wages. The IRS explains this on its catch-up contributions page.
SIMPLE IRA contribution limits
Small employers often offer a SIMPLE plan instead of a 401(k). Its limit is lower: $17,000 in 2026 and $17,500 in 2027, plus a catch-up of $4,000 in 2026 and $4,000 in 2027 from age 50 or $5,250 in 2026 and $5,250 in 2027 at ages 60 to 63. At 52 in 2027 that is $21,500. Some SIMPLE plans have a higher limit of $18,100 in 2026 and $19,100 in 2027, with a catch-up of $3,850 in 2026 and $3,850 in 2027 from 50; that depends on the size of the employer and what it pays in, so ask your employer which applies.
Traditional and Roth IRAs
One limit covers all your IRAs together: $7,500 in 2026 and $7,500 in 2027, or $8,600 in 2026 and $8,600 in 2027 from age 50. You need taxable pay at least equal to what you put in, although a married couple filing jointly can fund an IRA for a spouse with little or no pay.
Anyone with taxable pay can put money into a traditional IRA. Whether you can deduct it depends on your income and on whether you or your spouse are covered by a plan at work; those ranges are in the table. A Roth IRA works the other way round: the contribution is not deductible, and above the income ranges you cannot contribute directly. The Roth IRA calculator works out a reduced limit for your exact income.
Other limits
- SEP IRA: your employer can put in up to 25% of your pay (less for the self-employed, because of how their pay is counted), at most $72,000 in 2026 and $75,000 in 2027.
- Qualified charitable distributions: from age 70½ you can give up to $111,000 in 2026 and $114,000 in 2027 a year straight from an IRA to charity, and it counts toward your required minimum distribution.
- Not on this page: health savings account (HSA) limits come from a different IRS notice. The Saver's Credit income limits and a few rarer plan limits are in the full IRS notice.
Where these figures come from
Each autumn the IRS publishes a notice with the next year's limits. For 2026 and 2027 these are IRS Notice 2025-67 and IRS Notice 2026-66. A program reads each figure straight from the notice, checks it against the previous year's figure that the notice also states, and only then puts it on this page. If anything doesn't match, nothing changes and we are alerted. How we calculate explains the checks.
Questions people ask
How much can I contribute to my 401(k) in 2026 and 2027?
$24,500 in 2026 and $25,500 in 2027. That is the most you can put in from your own pay. From age 50 you can add a catch-up contribution, for a total of $32,500 in 2026 and $34,000 in 2027, and at ages 60 to 63 the catch-up is larger, for a total of $35,750 in 2026 and $37,250 in 2027. The same limits apply to 403(b) plans, governmental 457(b) plans and the federal Thrift Savings Plan.
What is the IRA contribution limit for 2026 and 2027?
$7,500 in 2026 and $7,500 in 2027, or $8,600 in 2026 and $8,600 in 2027 if you are 50 or older by the end of the year. The limit is shared by all your traditional and Roth IRAs, and you cannot put in more than your taxable pay for the year.
What is the catch-up for ages 60 to 63?
A larger catch-up for people who reach 60, 61, 62 or 63 during the year, added by the SECURE 2.0 Act. In 401(k), 403(b) and governmental 457(b) plans it is $11,250 in 2026 and $11,750 in 2027, instead of the usual age-50 catch-up. At 64 the usual catch-up applies again. Catch-up contributions are optional for employers, so check that your plan allows them.
Can I put money into a 401(k) and an IRA in the same year?
Yes. The limits are separate, so in 2027 someone aged 55 could put $34,000 into a 401(k) and $8,600 into an IRA, $42,600 in all. Being covered by a workplace plan does not lower the IRA limit, but it can limit how much of a traditional IRA contribution you can deduct; the income ranges are in the table above.
Is the Roth 401(k) limit separate from the 401(k) limit?
No. Pre-tax and Roth contributions to a 401(k), 403(b) or governmental 457(b) share one limit: $24,500 in 2026 and $25,500 in 2027, plus any catch-up. You can split it between the two however your plan allows. The limit is per person, so it also covers every 401(k) and 403(b) you contribute to in the year, even with two employers.
When do the new limits start, and what is the deadline?
Each year’s limits start on 1 January. Workplace plan limits apply to what comes out of your paychecks during the calendar year, so the deadline is your last paycheck of December. IRA contributions for a year can be made until the tax filing deadline the following April (usually 15 April, not counting extensions), so from January to April you can contribute for two different years. Tell your provider which year the money is for.