2026 401(k) & IRA Contribution Limits — $24,500 / $7,500
Notice 2025-67 / IR-2025-111 sets 2026 401(k) deferrals at $24,500 and IRA at $7,500. Catch-up, ages 60–63 super catch-up, Roth MAGI phase-outs, and open-enrollment deferral planning for fall 2026.
By Greg, Editor at Finance Maxx. Published · Updated
Fall open enrollment and year-end payroll elections are when many people lock in 2026 401(k) deferral percentages. The IRS already published the 2026 dollar limits in IR-2025-111 and Notice 2025-67 (COLA table).
This guide is the open-enrollment / year-end snapshot: 2025 → 2026 comparison, ages 60–63 super catch-up, Roth and traditional IRA phase-outs, a leftover-room example after match, and contribution timing (Dec 31 payroll vs April IRA deadline). For match formulas and order-of-operations context, keep 401(k), SIMPLE IRA & IRA contribution basics open alongside this page. Size deferrals and IRA room with the retirement contribution calculator.
2025 vs 2026 workplace limits (Notice 2025-67)
| Item | 2025 | 2026 |
|---|---|---|
| Elective deferral (401(k) / 403(b) / gov. 457 / TSP) | $23,500 | $24,500 |
| Catch-up age 50+ (standard) | $7,500 | $8,000 |
| Total with standard catch-up | $31,000 | $32,500 |
| Super catch-up ages 60–63 (if plan allows) | $11,250 | $11,250 |
| Total with super catch-up | $34,750 | $35,750 |
| Annual additions 415(c) | $70,000 | $72,000 |
| Annual compensation limit | $350,000 | $360,000 |
Elective deferral rose $1,000; standard catch-up rose $500. Super catch-up for ages 60–63 stays $11,250 for 2026 (SECURE 2.0). Traditional and Roth 401(k) share one elective-deferral bucket.
Confirm every line against the IRS newsroom release and the COLA limits table before you set payroll.
Ages 60–63 super catch-up callout
Under SECURE 2.0, employees who turn 60, 61, 62, or 63 during the calendar year may use a higher catch-up instead of the standard age-50+ amount — if the plan allows it. For 2026 that higher amount is $11,250, so elective deferrals can reach $35,750 ($24,500 + $11,250).
Not every plan has adopted the higher limit. Check plan documents or ask HR / the recordkeeper before you raise your election to the super-catch-up ceiling.
IRA limits and phase-outs for 2026
Contribution ceilings
| Item | 2025 | 2026 |
|---|---|---|
| IRA contribution (under 50) | $7,000 | $7,500 |
| Catch-up age 50+ | $1,000 | $1,100 |
| Total with catch-up | $8,000 | $8,600 |
Personal Traditional and Roth IRAs share the same dollar ceiling; Roth direct contributions also face MAGI phase-outs. Contributions cannot exceed taxable compensation. Personal IRAs do not use employer match or 60–63 super catch-up.
Roth IRA MAGI phase-out (2026)
| Filing status | Phase-out range |
|---|---|
| Single / head of household | $153,000–$168,000 |
| Married filing jointly | $242,000–$252,000 |
| Married filing separately | $0–$10,000 (unchanged) |
Full direct Roth below the start of the range; reduced through the range; $0 at or above the end. Backdoor Roth is not modeled here — see Roth vs traditional for tax-timing context.
Traditional IRA deduction phase-out (workplace plan coverage, 2026)
| Situation | Phase-out range |
|---|---|
| Single, covered by a workplace plan | $81,000–$91,000 |
| MFJ, contributing spouse covered | $129,000–$149,000 |
| MFJ, contributor not covered / spouse covered | $242,000–$252,000 |
| MFS, covered by a workplace plan | $0–$10,000 (unchanged) |
If neither you nor your spouse is covered by a workplace retirement plan, these deduction phase-outs generally do not apply. Confirm Publication 590-A and your facts.
SIMPLE IRA (brief)
| Item | 2025 | 2026 |
|---|---|---|
| Employee salary reduction (standard) | $16,500 | $17,000 |
| Higher amount (certain applicable SIMPLE) | $17,600 | $18,100 |
| Catch-up 50+ (standard) | $3,500 | $4,000 |
| Super catch-up ages 60–63 | $5,250 | $5,250 |
Some ≤25-employee / applicable SIMPLE plans allow the higher employee limit under SECURE 2.0. Confirm with plan docs. The retirement contribution calculator uses standard (not elevated) SIMPLE limits in SIMPLE mode.
Worked leftover-room example (salary + match)
Stated assumptions for a planning sketch only: calendar year 2026, under age 50, salary $100,000, classic 3% + 2% match (100% on first 3% deferred, then 50% on next 2%), no other plans.
- Capture full match: defer 5% → $5,000 employee + $4,000 employer match.
- 2026 elective deferral ceiling: $24,500
- Leftover employee deferral room after the match-capturing $5,000: $24,500 − $5,000 = $19,500
Raising deferrals further toward $24,500 does not increase the classic match once you are already at 5%+, but it does fill more of the IRS elective bucket (and still counts toward the $72,000 415(c) employee + employer ceiling).
If the same person is 50+, add standard catch-up → elective room $32,500. If they turn 60–63 in 2026 and the plan allows super catch-up → elective room $35,750.
After the match, leftover cash often competes with HSA room (or HSA contribution basics) and IRA room — size those separately; they are different IRS buckets.
Contribution timing (do not mix deadlines)
- 2026 401(k) / 403(b) / TSP elective deferrals: generally must be made through payroll by December 31, 2026. You usually cannot “catch up” a 2026 payroll deferral after year-end the way you can fund an IRA.
- 2026 IRA contributions: generally due by the federal income-tax filing deadline for the 2026 tax year (without extensions) — typically mid-April 2027.
Custodians and payroll vendors often cut off a few days earlier. Extensions of time to file do not automatically extend IRA contribution deadlines. Confirm IRS publications and your plan / custodian calendars.
Optional FICA context: the Social Security taxable wage base for 2026 is $184,500 (see take-home pay & FICA and the federal tax calculator for paycheck framing). Raising deferrals changes taxable wages and take-home; it does not change the wage-base dollar itself.
Why this matters during fall open enrollment
Open enrollment and benefits portals in late September / October are when many employers let you set 2026 deferral percentages that take effect January 1 (or the next pay period). If you want to hit $24,500 evenly across the year, raise the election now rather than waiting for a December scramble — payroll must finish by Dec 31.
Ages 60–63 planners should confirm whether the plan supports the $11,250 super catch-up before dialing the election to $35,750.
Related reading
- 401(k), SIMPLE IRA & IRA contribution basics — match formulas, order of operations, calculator modes
- Roth vs traditional — tax timing after the match is captured
- 2027 HSA contribution limits — next-year HSA ceilings for leftover-cash compare
- HSA contribution limits and catch-up — current HSA rules and match-then-HSA order
- This year — retirement — current 401(k) / IRA / HSA snapshot tables
- Retirement contribution calculator — deferral, match, and IRA room
- Federal tax calculator — bracket / take-home context beside deferrals
What this does not do
- It does not replace Notice 2025-67, IR-2025-111, Publication 590-A, or your plan documents.
- It does not test whether your plan adopted ages 60–63 super catch-up, after-tax / mega backdoor rules, or loan / hardship provisions.
- It does not model backdoor Roth, SEP employer contributions, or state tax treatment.
- It does not advise how much you should defer versus cash emergency savings or debt payoff.
- Educational only — not tax, benefits, or legal advice.
FAQ
What is the 2026 401(k) elective deferral limit?
$24,500 for 401(k), 403(b), governmental 457, and TSP (Notice 2025-67 / IR-2025-111).
What is the 2026 IRA limit?
$7,500 under 50; $8,600 with the $1,100 age-50+ catch-up if eligible.
Can ages 60–63 contribute more than $32,500?
Yes, if the plan allows super catch-up: $11,250 catch-up instead of $8,000 → $35,750 elective total for 2026.
What are 2026 Roth IRA MAGI phase-outs?
Single / HoH $153,000–$168,000; MFJ $242,000–$252,000; MFS $0–$10,000.
When must 2026 401(k) deferrals be in?
Generally by December 31, 2026 via payroll. IRA contributions for 2026 can usually wait until the 2026 return filing deadline (typically mid-April 2027).
What is the 2026 SIMPLE employee limit?
$17,000 standard ($18,100 for certain applicable SIMPLE plans); catch-up and super catch-up as in the SIMPLE table above.
Try it yourself
- Pull IR-2025-111 and the COLA table and confirm the 2026 rows against your benefits portal.
- Capture the full employer match first, then decide how much of the remaining $24,500 (or catch-up total) to fill before year-end.
- If you turn 60–63 in 2026, ask whether the plan supports the $11,250 super catch-up.
- Run the retirement contribution calculator for 401(k) room and match, then switch to IRA mode for the $7,500 / $8,600 ceiling and Roth MAGI phase-outs.
- Compare leftover cash with 2027 HSA limits (or HSA basics) and re-read 401(k) contribution basics for order-of-operations context this page does not repeat in full.