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.
Questions?
Retirement plan limits
| 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 |
