2026 401(k) Contribution Limits
Each year, the IRS announces new retirement contribution limits. Whether you’re an individual, employer, or financial advisor, we’re highlighting the contribution limits you need to know to stay prepared.
Key Takeaways
- The 2026 401(k) contribution limit is $24,500
- Those 50 and older have higher catch-up contribution limits
- SECURE Act 2.0 changed catch-up contribution rules for those earning $150,000 or more
- IRA contribution limits have also increased
2026 401(k) contribution limits
The 2026 401(k) contribution limit is $24,500. This is up from 2025’s limit of $23,500.
Individuals enrolled in 401(k) plans that include an employer match can benefit from additional savings. The combined employee and employer contribution limit is $72,000.
2026 catch-up contribution limits
401(k) participants age 50 and over can make catch-up contributions to their 401(k) accounts. The catch-up contribution limit for 2026 is $8,000. This is an increase from last year’s $7,500 limit.
The SECURE Act 2.0 allows for individuals aged 60-63 to make even higher catch-up contributions to their accounts. In 2026, these “super catch-up contributions” will remain at $11, 250.
A SECURE Act 2.0 change
There is another SECURE Act 2.0 rule that has gone into effect in 2026. Starting this year, individuals earning $150,000 or more (prior year wages) must make catch-up contributions as Roth, rather than pre-tax.
If you’re an employer and don’t offer a Roth contribution option, we have instructions to get you started in this article.
What about the 2026 IRA contribution limit?
The contribution limits for traditional and Roth individual retirement accounts (IRAs) have also increased. The 2026 IRA contribution limit is now $7,500 (up from $7,000 in 2025). For those age 50 or older, the catch-up contribution limit is $1,100 (for a total contribution limit of $8,600).
IRA phase-out ranges
For 2026, IRA income limits increased slightly. These thresholds determine whether you can contribute to a Roth IRA or deduct traditional IRA contributions.
Roth IRA
Roth IRA contributions start to phase out at $153,000 for single filers and $242,000 for married couples filing jointly.
Roth contributions are fully phased out at $168,000 for single filers and $252,000 for married couples filing jointly.
Traditional IRA
Traditional IRA deduction limits (if you have a workplace plan) phase out at lower levels, beginning at $81,000 for single filers and $129,000 for married couples, with deductions eliminated at $91,000 and $149,000, respectively.
At a glance: 2026 retirement contribution limits
Account Type | 2026 Contribution Limit |
|---|---|
| 401(k) | $24,500; Catch-up Contribution: $8,000 (50+), $11,250 (60-63) |
| Roth and Traditional IRA | $7,500; Catch-up Contribution: $1,100 |
| SEP IRA | $72,000 |
| SIMPLE IRA | $17,000; Catch-up Contribution: $4,000 (50+), $5,250 (60-63) |
| 403(b) | $24,500; Catch-up Contribution: $8,000 (50+) |
| Governmental 457(b) | $24,500 or 100% of your includible compensation, whichever is less; Catch-up Contribution: $8,000 (50+) |
At ePlan services, we’re committed to keeping individuals, businesses, and our financial advisor partners updated on the latest 401(k) updates from the IRS. Visit our Learn page for updates on annual contribution limits and related topics.
