This year — retirement
Contribution ceilings used by the 401(k) & IRA calculator and the HSA calculator.
Traditional and Roth 401(k) elective deferrals share one employee bucket. Catch-up (50+) and super catch-up (ages 60–63, if the plan allows) stack on top. SIMPLE IRA is a separate, lower ceiling. Personal IRAs use the IRA limit plus age-50 catch-up; Roth IRA also depends on MAGI phase-outs by filing status (table below). HSA is a combined employee-plus-employer cap and is only for qualifying HDHP coverage. Confirm every figure against IRS COLA notices and plan documents.
| Limit | 2025 | 2026 |
|---|---|---|
| 401(k) employee deferral | $23,500 | $24,500 |
| 401(k) catch-up age 50+ | $7,500 | $8,000 |
| 401(k) super catch-up ages 60–63 | $11,250 | $11,250 |
| Overall DC (employee + employer) | $70,000 | $72,000 |
| IRA (traditional + Roth combined) | $7,000 | $7,500 |
| IRA catch-up age 50+ | $1,000 | $1,100 |
| SIMPLE IRA employee | $16,500 | $17,000 |
| SIMPLE IRA catch-up age 50+ | $3,500 | $4,000 |
| SIMPLE IRA super catch-up ages 60–63 | $5,250 | $5,250 |
| HSA self-only | $4,300 | $4,400 |
| HSA family | $8,550 | $8,750 |
| HSA catch-up age 55+ | $1,000 | $1,000 |
Roth IRA MAGI phase-out
Direct Roth IRA contributions phase out between these MAGI amounts (full below start, $0 at or above end). Married filing separately uses the restrictive “lived with spouse” range.
| Status | 2025 start–end | 2026 start–end |
|---|---|---|
| Single | $150,000 – $165,000 | $153,000 – $168,000 |
| Married filing jointly | $236,000 – $246,000 | $242,000 – $252,000 |
| Married filing separately | $0 – $10,000 | $0 – $10,000 |
| Head of household | $150,000 – $165,000 | $153,000 – $168,000 |
Guides: 401(k) basics · HSA limits · Max the match