What are the 2026 401(k) contribution limits?

For 2026, the 401(k) elective deferral limit rises to $24,500. Age 50+ workers add a $8,000 catch-up. Ages 60-63 get a SECURE 2.0 'super catch-up' of $11,250 instead of the regular $8,000. The overall §415(c) defined-contribution ceiling (employee + employer) is $72,000, and catch-ups sit on top of it: up to $80,000 at 50+, or $83,250 at ages 60-63, never more than your pay. A 457(b) works differently: its $24,500 limit includes employer contributions, and §415(c) does not apply.

Who must make catch-up contributions as Roth in 2026?

SECURE 2.0 §603 requires age-50+ catch-up contributions to be Roth (after-tax) if your prior-year FICA wages from the same employer exceeded the indexed threshold — $150,000 for the 2026 tax year (Notice 2025-67). If your 2025 FICA wages were below that, you can still contribute catch-ups pre-tax.

What is the 'super catch-up' for ages 60-63?

SECURE 2.0 §109 lets workers ages 60, 61, 62, and 63 contribute a super catch-up of $11,250 (401(k), 403(b) or governmental 457(b)) or $5,250 (SIMPLE) in 2026 — 150% of the age-50 catch-up. It applies only during those four calendar years; at age 64 you drop back to the regular $8,000.

What are the 2026 IRA limits?

The IRA contribution limit rises to $7,500 in 2026 (from $7,000 in 2025). The age-50+ catch-up rises to $1,100. Roth IRA MAGI phase-outs are $153K-$168K (single) and $242K-$252K (MFJ).

Does the Roth catch-up rule apply to IRAs?

No. The mandatory-Roth catch-up rule applies only to employer plans (401(k), 403(b), governmental 457(b)). IRA catch-ups can still be traditional or Roth at your choice, subject to normal Roth IRA income limits.

SECURE 2.0 · Tax Year 2026

2026 Retirement Contribution & Roth Catch-Up Calculator

Updated August 24, 2026Reviewed for 2025 & 2026 tax years

IRS Notice 2025-67 raised 2026 elective deferrals to $24,500 and enforced the SECURE 2.0 Roth catch-up mandate for high earners. Model your total employee, employer, and IRA contribution room.

IRS-Sourced

How much can I contribute to my 401(k) and IRA in 2026?

In 2026, the 401(k) elective deferral limit is $24,500. Workers 50+ add an $8,000 catch-up; ages 60-63 get a $11,250 super catch-up instead. Combined employee + employer contributions cap at $72,000 (§415(c)), with catch-ups on top. A 457(b) instead has one $24,500 limit that includes employer contributions, and only a governmental 457(b) allows the age-based catch-ups. IRA contribution rises to $7,500 with a $1,100 catch-up at 50+. Roth IRA phases out at $153K-$168K single / $242K-$252K MFJ MAGI. SECURE 2.0 §603 requires the catch-up portion to be Roth if your 2025 FICA wages exceeded $150,000.

2026 401(k) elective deferral: $24,500 (up from $23,500 in 2025).
Age 50-59 & 64+ catch-up: $8,000. Ages 60-63 super catch-up: $11,250.
§415(c) total contribution ceiling: $72,000 (or $80,000 with age-50 catch-up). It does not apply to 457(b) plans.
Roth catch-up mandate triggers when prior-year FICA wages exceed $150,000.
IRA limit: $7,500 base + $1,100 catch-up = $8,600 total for age 50+.
SIMPLE IRA: $17,000 base + $4,000 catch-up + $5,250 super catch-up (60-63); $18,100 base and $3,850 catch-up for most employers with 25 or fewer employees.

Source:IRS Notice 2025-67 / IR-2025-111

Tax year

2026 (official)

2027 (projected)

Plan Type

Filing Status

Your Age (as of Dec 31, 2026)

2026 Compensation

2025 FICA Wages (from same employer)

Employer Match %

Match Cap %

Modified AGI for IRA purposes (joint MAGI if married filing jointly)

Contributing to an IRA in 2026?

You are covered by a workplace plan?

401(k) · 2026

$32,500

Maximum elective deferral

Base limit$24,500

Catch-up (age 50+)$8,000

Employer match$5,600

Your deferral + employer match (as entered)$38,100

All-sources ceiling (§415(c))$80,000

Room for other employer contributions$41,900

IRA (separate)$8,600

Your $8,000 catch-up must be Roth (after-tax) in 2026.

MAGI in $129,000-$149,000 — Traditional IRA deduction partially phased out.

• SECURE 2.0 §603: Prior-year FICA wages exceed $150,000 — your catch-up must be Roth (after-tax) for 2026.

Related Tools & Guides

RMD Calculator Roth Conversion Calculator HSA Calculator Is Social Security Taxable?State Social Security Tax (2026)Required Minimum Distributions Guide

Sources & References

Primary references used for this content

Notice 2025-67

2026 Retirement Plan Limits

401(k), IRA, SIMPLE 2026 limits

View on irs.gov

IR-2025-103

2026 Inflation Adjustments Press Release

IRS 2026 inflation announcement

View on irs.gov

Publication 17

Your Federal Income Tax

For Individuals

View on irs.gov

✓3 primary sources; links re-checked on a weekly rotation by the source watcher

Disclaimer: This calculator provides estimates for educational purposes only. Not tax, legal, or financial advice. Results may vary based on your specific circumstances. Consult a qualified CPA or tax professional for personalized guidance.