2026 retirement contribution limits and income phase-outs
401(k), IRA, HSA, SIMPLE and catch-up limits for 2026, plus Roth IRA and Saver’s Credit income limits.
Sourced from official pages · Updated September 30, 2026💡 Key takeaways
- 2026 limits: $24,500 for a 401(k), $7,500 for an IRA, $4,400 (self-only) / $8,750 (family) for an HSA.
- Catch-up contributions start at age 50; ages 60–63 can contribute more to a 401(k) if the plan allows.
- Roth IRA and Traditional IRA deductions phase out at certain incomes.
- Employer match does not count toward your employee deferral limit.
2026 contribution limits
| Plan | 2026 limit |
|---|---|
| 401(k), 403(b), most 457 and TSP — employee deferral | $24,500 |
| Catch-up (age 50 or older) | $8,000 (ages 60–63 may contribute $11,250 if the plan allows) |
| IRA (Traditional and Roth combined) | $7,500 |
| IRA catch-up (age 50 or older) | $1,100 (total $8,600) |
| SIMPLE IRA / SIMPLE 401(k) | $17,000 |
| HSA (self-only / family) | $4,400 / $8,750 (+$1,000 catch-up at 55+) |
| Health FSA salary reduction | $3,400 |
| Commuter benefits (transit / parking, monthly) | $340 / $340 |
Income limits that affect you
| Rule | 2026 range / limit |
|---|---|
| Roth IRA — single / head of household | $153,000 – $168,000 (phase-out of direct contributions) |
| Roth IRA — married filing jointly | $242,000 – $252,000 |
| Traditional IRA deduction, covered by a workplace plan — single | $81,000 – $91,000 |
| Traditional IRA deduction, not covered but spouse is | $242,000 – $252,000 |
| Saver’s Credit income limit — married filing jointly | $80,500 |
| Saver’s Credit income limit — head of household | $60,375 |
| Saver’s Credit income limit — single / married filing separately | $40,250 |
Phase-outs reduce, then eliminate, the amount you can contribute directly to a Roth IRA or deduct for a Traditional IRA. Use the Traditional vs Roth IRA calculator to compare the two.
How to use these limits
- Contribution limits apply per person and per year; the 401(k) limit is separate from the IRA limit.
- Employer matching contributions do not count toward your employee deferral limit.
- If you contribute to a Traditional IRA and are covered by a workplace plan, your deduction can phase out at the incomes above.
Which account first?
- Employer match: contribute enough to get the full match, which is part of your compensation.
- HSA if you are eligible: pre-tax going in, tax-free for medical costs.
- Roth or Traditional IRA depending on your income and tax outlook.
- Back to the 401(k) up to the limit.
Catch-up rules and Roth catch-up
Age-50 catch-up amounts appear in the table. Under the SECURE 2.0 rules reflected in IRS Notice 2025-67, higher earners (prior-year FICA wages above $150,000) must make 401(k) catch-up contributions as Roth. Confirm details with your plan.
Planning and deadlines
401(k) deferrals happen through payroll by December 31. IRA contributions for a tax year can generally be made until the April tax deadline of the next year. Spread contributions over the year to avoid timing risk.
🔤 Key terms
| Term | Meaning |
|---|---|
| Elective deferral | Money you choose to contribute from pay |
| Catch-up contribution | Extra contribution for older savers |
| Phase-out | A range of income where a benefit is reduced |
| Vesting | Ownership of employer contributions over time |
Scenarios
| Situation | What to consider |
|---|---|
| You are 52 with a 401(k) | You can add the catch-up amount |
| Your income is near the Roth limit | Check the phase-out range |
| You are self-employed | Look at SEP or solo plans; see the SIMPLE/SEP guide |
⚠️ Common mistakes to avoid
- Contributing more than the annual limit across all your 401(k)s.
- Forgetting the Roth IRA income phase-out and having to fix an excess contribution.
- Missing employer match by contributing too little.
- Not checking whether your plan allows the higher age 60–63 catch-up.
🛠️ Try it yourself
❓ Frequently asked questions
Can I contribute to both a 401(k) and an IRA?
Yes, the limits are separate, but IRA deductibility and Roth eligibility depend on income.
What is the 2026 IRA limit?
$7,500, with a $1,100 catch-up at age 50 and older.
Do employer contributions count?
Employer match counts toward a separate overall plan limit, not your employee deferral limit.
Do limits change each year?
Yes, they are adjusted for inflation.
📚 Sources
This guide is general information, not financial, tax or legal advice. Rules and limits change; confirm with the sources above or a licensed professional.