Article

2026 retirement plan contribution limits

Wealth management

Dec. 9, 2025 · Authored by Matt Payne, David DuBrava

Review the tables below to understand the 2026 retirement plan limits and IRS cost of living adjustments.

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Elective deferral limit: The maximum amount an individual can contribute on a pre-tax basis to a 401(k) or 403(b) plan.
Annual benefit limit: The maximum annual benefit that can be paid to a participant under a defined benefit plan (IRC section 415). The limit is the lesser of either the dollar amount above or 100% of the participant's average compensation. The participant compensation level is also subjected to the annual compensation limit.
Annual contribution limit: The maximum annual contribution amount allowed to be made to a participant's account (IRC section 415). The limit is either the lesser of the dollar limit or 100% of the participant's compensation, applied to the combination of employee contributions, employer contributions and forfeitures allocated to a participant's account.
Annual compensation limit: When allocating contributions, a plan cannot consider any employee compensation above this limit. Pertaining to nondiscrimination tests, all participant compensation is also limited to this amount.
457 deferral limit: A similar restriction to elective deferral limits, but applied to certain government plans under IRC Section 457.

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Traditional IRA	2026	2025	2024
Traditional IRA regular contribution limit	$7,500	$7,000	$7,000
Age 50 catch-up limit for traditional IRAs	$1,100	$1,000	$1,000
AGI phase-out ranges for determining traditional IRA deductions for active participants:
Single or head of household	$81,000 - $91,000	$79,000 - $89,000	$77,000 - $87,000
Married filing jointly	$129,000 - $149,000	$126,000 - $146,000	$123,000 - $143,000
Married filing separate	$0 - $10,000	$0 - $10,000	$0 - $10,000
Married filing with non-active participant spouse	$242,000 - $252,000	$236,000 - $246,000	$230,000 - $240,000

Roth IRA	2026	2025	2024
Roth IRA regular contribution limit	$7,500	$7,000	$7,000
Age 50 catch-up limit for Roth IRAs	$1,100	$1,000	$1,000
AGI phase-out ranges for determining Roth IRA regular contributions:
Single or head of household	$153,000 - $168,000	$150,000 - $165,000	$146,000 - $161,000
Married filing jointly	$242,000 - $252,000	$236,000 - $246,000	$230,000 - $240,000
Married filing separate	$0 - $10,000	$0 - $10,000	$0 - $10,000

Flexible Spending Account (FSA)	2026	2025	2024
Employee contribution limit for health and limited FSA	$3,400	$3,300	$3,200
Medical FSA rollover	$680	$660	$640
Dependent care assistance account employee contribution limit:
Single or married filing a joint return	$7,500	$5,000	$5,000
Single or married filing a separate return	$3,750	$2,500	$2,500
Monthly limit for parking/transit and vanpool	$340/$340	$325/$325	$315/$315

Health Savings Account (HSA)	2026	2025	2024
HSA maximum contribution
Self-only coverage	$4,400	$4,300	$4,150
Family coverage	$8,750	$8,550	$8,300
Age 55 HSA catch-up contribution	$1,000	$1,000	$1,000
High deductible health plan (HDHP)
Annual deductible – single	$1,700	$1,650	$1,600
Annual deductible – family	$3,400	$3,300	$3,200
Maximum out-of-pocket – single	$8,500	$8,300	$8,050
Maximum out of pocket – family	$17,000	$16,600	$16,100

Retirement plans	2026	2025	2024
401(k) and 403(b) elective deferrals	$24,500	$23,500	$23,000
Defined benefit plan annual limit	$290,000	$280,000	$275,000
Defined contribution plan annual limit	$72,000	$70,000	$69,000
Annual compensation limit	$360,000	$350,000	$345,000
457(b) elective deferral limit	$24,500	$23,500	$23,000
Highly compensated threshold	$160,000	$160,000	$155,000
SIMPLE contribution limit	$17,000	$16,500	$16,000
SIMPLE catch-up contributions	$4,000	$3,500	$3,500
SEP minimum compensation	$800	$750	$750
SEP annual compensation limit	$360,000	$350,000	$345,000
Social Security wage base	$184,500	$176,100	$168,600
Catch-up contributions*	$8,000	$7,500	$7,500