IRS contribution limits
Effective January 1, 2026
IRS raises 2026 retirement contribution limits
The 401(k) elective-deferral limit rose to $24,500 and the IRA limit to $7,500. Catch-up amounts increased, and high earners must now make catch-up contributions as Roth.
| Limit | 2025 | 2026 |
|---|---|---|
| 401(k)/403(b)/457/TSP deferral | $23,500 | $24,500 |
| Catch-up (age 50+) | $7,500 | $8,000 |
| Super catch-up (ages 60–63) | $11,250 | $11,250 |
| IRA contribution | $7,000 | $7,500 |
| IRA catch-up (age 50+) | $1,000 | $1,100 |
A maxed-out saver aged 60–63 can contribute $35,750 to a workplace plan in 2026 ($24,500 + $11,250).
New for 2026: if you earned more than $150,000 in 2025, your catch-up contributions must be made as Roth (after-tax) — a SECURE 2.0 provision now in force.
What this means for your plan
Personalized impact emails are coming to Pro — a note within days of each change showing how it moves your own plan’s success probability. For now, you can re-run your plan against the updated 2026 figures.