2026 Retirement Account Contribution Limits: All Account Types

Maximizing your retirement contributions is one of the most effective ways to build wealth. This guide provides the 2026 contribution limits for every major retirement account. All figures come from IRS Notice 2025-67 (retirement plan limits), IR-2025-111 (401(k)/IRA announcement), and IRS Rev. Proc. 2025-19 (HSA limits).

2026 Contribution Limits at a Glance

401(k) / 403(b) / 457(b) — 2026 Limits

• Employee elective deferral (under 50): $24,500
• Catch-up (50-59 and 64+): $8,000, for a total of $32,500
• Super catch-up (age 60-63, SECURE 2.0): $11,250, for a total of $35,750
• Total annual additions (IRC 415(c)): $72,000, or $80,000 with age 50+ catch-up
• Annual compensation limit (IRC 401(a)(17)): $360,000

To hit the $24,500 deferral limit on biweekly pay (26 periods), defer about $942 per paycheck. Use the 401(k) contribution calculator for your exact schedule.

Mandatory Roth Catch-Up for High Earners

Beginning in 2026, catch-up contributions from employees whose prior-year FICA wages exceeded the indexed $145,000 threshold must be made as Roth (after-tax) contributions.

Traditional IRA and Roth IRA — 2026 Limits

• Under age 50: $7,500
• Age 50+ (catch-up of $1,100): $8,600
• Deadline for 2026 contributions: April 15, 2027

The $7,500 limit is a combined Traditional + Roth IRA limit across all your IRAs.

Roth IRA Income Limits — 2026 Phase-Out Ranges

• Single / Head of Household: $153,000-$168,000
• Married Filing Jointly: $242,000-$252,000
• Married Filing Separately (living with spouse): $0-$10,000

Traditional IRA Deduction Phase-Out — 2026

• Single (covered by a workplace plan): $81,000-$91,000
• MFJ active participant: $129,000-$149,000
• Spouse of an active participant (not themselves covered): $242,000-$252,000

HSA — 2026 Limits (Rev. Proc. 2025-19)

• Self-only coverage (under 55): $4,400
• Self-only coverage (age 55+): $5,400 (includes $1,000 catch-up)
• Family coverage (under 55): $8,750
• Family coverage (age 55+): $9,750 (includes $1,000 catch-up)
• HDHP minimum deductible: $1,700 self-only / $3,400 family
• HDHP out-of-pocket maximum: $8,500 self-only / $17,000 family

The HSA is the only account that is triple tax-advantaged: deductible on the way in, tax-free growth, and tax-free withdrawal for qualified medical expenses. After age 65, non-medical withdrawals are permitted and taxed like a Traditional IRA (no 20% penalty).

SEP IRA — 2026 Limits

• Contribution: Up to 25% of net self-employment compensation
• Maximum: $72,000 (IRC 415(c))
• Effective self-employed rate: Roughly 20% of net earnings after the SE tax deduction
• Compensation cap: $360,000 (IRC 401(a)(17))
• Deadline: April 15, 2027 (extendable to October 15, 2027)

SIMPLE IRA — 2026 Limits

• Standard plans — employee deferral (under 50): $17,000
• Standard plans — age 50+ catch-up: $4,000 ($21,000 total)
• Age 60-63 SECURE 2.0 catch-up (standard plan): $5,250 ($22,250 total)
• Higher SIMPLE limit (applies to plans electing 110% higher deferral): $20,500 base / $24,000 age 50+
• Employer match requirement: 2% non-elective or 3% matching

2026 Contribution Sequencing Strategy

1. Capture the full employer 401(k) match first
2. Max out HSA if eligible (triple tax advantage)
3. Max out Roth IRA if within income limits
4. Max 401(k) to $24,500
5. Add catch-up contributions at 50+ / 55+ (HSA)
6. Backdoor Roth if income exceeds Roth IRA limits
7. Taxable brokerage for anything beyond

2026 Key Deadlines

• December 31, 2026: 401(k), 403(b), 457(b) and SIMPLE IRA elective deferrals
• April 15, 2027: 2026 Traditional IRA, Roth IRA and HSA contributions
• April 15, 2027 (extendable to Oct 15, 2027): SEP IRA contributions

Sources

2026 retirement plan limits from IRS IR-2025-111 and Notice 2025-67 (PDF). HSA limits from IRS Rev. Proc. 2025-19. Verify against official IRS publications before acting.