2026 retirement contribution limits: 401(k), IRA, HSA, and every catch-up

Last reviewed July 2026 · 5 min read

These are the 2026 contribution limits for the main tax-advantaged accounts, from IRS Notice 2025-67 (retirement plans and IRAs) and Rev. Proc. 2025-19 (HSAs). Workplace-plan and IRA limits are indexed to inflation each fall; a few amounts — the HSA catch-up, the MFS phase-out ranges — are fixed by statute and never move.

The number most people ask about first: the employee deferral limit for 401(k), 403(b), and governmental 457(b) plans rose to $24,500, and the age-50 catch-up rose to $8,000. New since SECURE 2.0, workers who turn 60 through 63 during the year get a larger “super catch-up” instead — and 2026 is the first year high earners’ catch-ups must be Roth.

Workplace plans: 401(k), 403(b), 457(b)

2026 employer-plan limits (IRS Notice 2025-67).
Limit	2026 amount	Notes
Employee elective deferral	$24,500	Shared across 401(k)/403(b); a governmental 457(b) has its own separate $24,500 limit
Catch-up, age 50+	$8,000	Deferral ceiling becomes $32,500
Super catch-up, ages 60–63	$11,250	Replaces (not adds to) the $8,000; ceiling becomes $35,750
Total DC limit (§415(c))	$72,000	Employee + employer + after-tax combined; caps mega-backdoor Roth
Compensation limit (§401(a)(17))	$360,000	Max pay countable for plan contributions

The age-60–63 super catch-up

SECURE 2.0 lets anyone who turns 60, 61, 62, or 63 during the calendar year make a catch-up of $11,250 in 2026 (150% of the 2025 catch-up, rounded) instead of the standard $8,000. It is a four-year window: in the year you turn 64 the limit drops back to the regular catch-up. And a Roth wrinkle now applies broadly: starting in 2026, if your prior-year Social Security wages from the plan sponsor exceeded $150,000, any catch-up contribution must be designated Roth — pre-tax catch-ups are off the table for those earners.

IRAs: traditional and Roth

2026 IRA limits and income phase-outs (IRS Notice 2025-67).
Item	2026 amount
IRA contribution limit (traditional + Roth combined)	$7,500
IRA catch-up, age 50+ (now inflation-indexed)	$1,100
Traditional IRA deduction phase-out — single/HoH, covered by a workplace plan	$81,000 – $91,000
Traditional IRA deduction phase-out — MFJ, contributing spouse covered	$129,000 – $149,000
Traditional IRA deduction phase-out — MFJ, only the other spouse covered	$242,000 – $252,000
Roth IRA contribution phase-out — single/HoH	$153,000 – $168,000
Roth IRA contribution phase-out — MFJ	$242,000 – $252,000
Roth IRA contribution phase-out — MFS	$0 – $10,000 (fixed by statute)

There is no income limit on making a traditional IRA contribution or on converting to Roth — only on deducting the contribution or contributing to a Roth directly, which is what keeps the backdoor Roth relevant.

HSAs — and the plans that qualify

2026 HSA and HDHP figures (Rev. Proc. 2025-19).
Item	Self-only	Family
HSA contribution limit	$4,400	$8,750
HSA catch-up, age 55+ (fixed by statute, per spouse in their own HSA)	$1,000	$1,000
Minimum HDHP deductible to qualify	$1,700	$3,400
Maximum HDHP out-of-pocket	$8,500	$17,000

SIMPLE plans, briefly

SIMPLE IRA / SIMPLE 401(k) deferrals are $17,000 for 2026 ($18,100 for certain plans of smaller employers), with a $4,000 age-50 catch-up and a $5,250 super catch-up for ages 60–63.

How the limits stack

The limits are mostly independent, which is what makes late-career “stuffing” possible. A 61-year-old with a 401(k) and family HSA coverage can defer $35,750 to the 401(k), add $8,600 to an IRA (deductible or backdoor, depending on income), and $9,750 to an HSA — over $53,000 of tax-advantaged space before any employer match, and roughly double for a couple. Workers with both a 401(k)/403(b) and a governmental 457(b) can double the deferral limit itself. The interactions that bite are the phase-outs: workplace-plan coverage shrinks the traditional-IRA deduction, and MAGI over the Roth thresholds forces the backdoor route.

Try it in Deorbit Plan

The Income & Savings panel takes annual amounts for Pre-tax 401(k), Roth 401(k), Mega-backdoor Roth, Backdoor Roth IRA, and HSA while you (and a spouse) are working; the engine caps each at the matching 2026 limit above, inflation-indexed along every simulated path — including the §415(c) cap on mega-backdoor contributions. Watch the Account buckets chart to see how pre-tax, Roth, and HSA balances diverge by retirement.

Educational content only — not financial, tax, or investment advice.

See how this plays out with your own numbers. Try it in the simulator →