2026 IRS Limits
401k and Roth IRA Contribution Limits for 2026
Every 401k and Roth IRA limit, catch-up provision, income phaseout, and SECURE 2.0 change for 2026. All figures from IRS Notice 2025-67.
Updated April 2026
Quick Reference
| Limit | 2026 Amount |
|---|---|
| 401k employee contribution | $24,500 |
| 401k catch-up (age 50+) | $8,000 (total $32,500) |
| 401k super catch-up (ages 60-63) | $11,250 (total $35,750) |
| 401k combined employee + employer | $72,000 |
| Roth IRA contribution | $7,500 |
| Roth IRA catch-up (age 50+) | $1,100 (total $8,600) |
| Roth IRA income phaseout (single) | $153,000 - $168,000 |
| Roth IRA income phaseout (married filing jointly) | $242,000 - $252,000 |
| HSA (individual) | $4,300 |
| HSA (family) | $8,550 |
Year-Over-Year Comparison
| Limit | 2024 | 2025 | 2026 | Change |
|---|---|---|---|---|
| 401k employee | $23,000 | $23,500 | $24,500 | +$1,000 |
| 401k catch-up (50+) | $7,500 | $7,500 | $8,000 | +$500 |
| 401k combined | $69,000 | $70,000 | $72,000 | +$2,000 |
| Roth IRA | $7,000 | $7,000 | $7,500 | +$500 |
| Roth IRA catch-up (50+) | $1,000 | $1,000 | $1,100 | +$100 |
| Roth IRA phaseout (single start) | $146,000 | $150,000 | $153,000 | +$3,000 |
| Roth IRA phaseout (married start) | $230,000 | $236,000 | $242,000 | +$6,000 |
Can I Contribute to Both a 401k and a Roth IRA?
Yes. The 401k and the Roth IRA have completely separate contribution limits. Putting $24,500 into your 401k does not reduce your $7,500 Roth IRA allowance. You can max both accounts in the same year.
The only restriction on the Roth IRA is the income limit. If your modified adjusted gross income exceeds $168,000 (single) or $252,000 (married filing jointly), you cannot contribute directly. However, the backdoor Roth IRA strategy lets you get around this limit.
Contributing to both is the recommended approach. The 401k captures the employer match and provides a tax deduction. The Roth IRA provides tax-free growth and withdrawal flexibility. Together they give you tax diversification in retirement.
Roth IRA Income Phaseout Explained
The Roth IRA has income limits that restrict direct contributions for high earners. Below the phaseout range, you can contribute the full $7,500. Within the range, your contribution is reduced proportionally. Above the range, you cannot contribute directly (use the backdoor method instead).
Single filers (2026)
Married filing jointly (2026)
SECURE 2.0 Catch-Up Changes
Super catch-up (ages 60-63)
Starting in 2025, workers aged 60 through 63 can make an enhanced catch-up contribution to their 401k. The 2026 super catch-up is $11,250, bringing the total 401k limit for this age group to $35,750. This is the highest 401k limit available to any age group.
Mandatory Roth catch-up ($150k+ earners)
Starting in 2026, employees who earned more than $150,000 in the prior year must make their catch-up contributions on a Roth (after-tax) basis. This applies only to catch-up contributions, not to the base $24,500 limit. If you earn under $150,000, you can still choose pre-tax or Roth for catch-up contributions.