401k and Roth IRA contribution limits for 2026
Every 2026 contribution limit, catch-up, statutory cap, and Roth IRA income phase-out in one scannable reference. Each figure anchored to IRS Notice 2025-67 and its controlling section of the Internal Revenue Code.
| Limit | 2026 |
|---|---|
| 401k employee deferral | $24,500 |
| 401k catch-up at 50+ | $8,000 |
| 401k SECURE 2.0 enhanced catch-up at 60-63 | $11,250 |
| § 415(c) combined annual additions cap | $72,000 |
| § 415(c) combined cap (with 50+ catch-up) | $80,000 |
| § 401(a)(17) compensation limit | $360,000 |
| § 414(q) highly compensated employee | $165,000 |
| § 416(i) key employee threshold | $240,000 |
| Roth IRA contribution limit | $7,500 |
| Roth IRA catch-up at 50+ | $1,100 |
| SECURE 2.0 § 603 high-earner FICA wage threshold | $145,000 |
Per IRS COLA notices
Historical figures from IRS Notice 2023-75 (2024 limits), IRS Notice 2024-80 (2025), and IRS Notice 2025-67 (2026).
| Limit | 2024 | 2025 | 2026 | Statute |
|---|---|---|---|---|
| 401k employee deferral | $23,000 | $23,500 | $24,500 | § 402(g) |
| 401k 50+ catch-up | $7,500 | $7,500 | $8,000 | § 414(v) |
| 401k 60-63 enhanced catch-up | n/a | $11,250 | $11,250 | § 414(v)(2)(E) |
| Roth IRA | $7,000 | $7,000 | $7,500 | § 408A(c)(2) |
| Roth IRA 50+ catch-up | $1,000 | $1,000 | $1,100 | § 219(b)(5)(B) |
| § 415(c) combined cap | $69,000 | $70,000 | $72,000 | § 415(c) |
| § 401(a)(17) compensation cap | $345,000 | $350,000 | $360,000 | § 401(a)(17) |
| § 414(q) HCE threshold | $155,000 | $160,000 | $165,000 | § 414(q) |
Roth IRA income phase-outs
Modified adjusted gross income, tax year 2026 per IRS Notice 2025-67 § II.A and IRS Publication 590-A Table 2-1.
Single filer
- Full $7,500Up to $153,000
- Partial (Pub 590-A Worksheet 2-2)$153,000 to $168,000
- None (use backdoor § 408A(d)(3))Above $168,000
Married filing jointly
- Full $7,500Up to $242,000
- Partial (Pub 590-A Worksheet 2-2)$242,000 to $252,000
- None (use backdoor § 408A(d)(3))Above $252,000
Per IRS Publication 590-A Worksheet 2-2: calculate the partial contribution as (upper end minus your modified AGI) divided by the phase-out span ($15,000 single or $10,000 joint), then multiply by the full $7,500 limit. Round down to the nearest $10. The statutory basis is 26 U.S.C. § 408A(c)(3); the partial-contribution rounding rule is in § 408A(c)(3)(B).
SECURE 2.0 provisions for 2026
Six provisions of the 2022 Act reshape contribution mechanics for 2026.
Mandatory Roth catch-up for $145k+ earners
Workers with prior-year FICA wages above $145,000 from the same employer must direct catch-up contributions into the Roth 401k bucket if the plan supports Roth. Effective tax year 2026 per IRS Notice 2023-62 administrative transition; final regulations published 2025.
Enhanced catch-up at ages 60-63
A higher catch-up of $11,250 applies for the four years from age 60 through 63 per IRS Notice 2025-67. After 63 the standard $8,000 catch-up under § 414(v) resumes. Designed to help pre-retirees front-load savings near peak earning years.
Roth employer match (participant election)
At participant election, employer matching contributions may be designated Roth. The Roth match is included in gross income in the year contributed but grows tax-free. Requires full vesting per IRS Notice 2024-2 Q&A L-1.
Auto-enrollment for new plans
401(k) and 403(b) plans established after 29 December 2022 must auto-enrol participants at 3 to 10 percent of compensation and step up by 1 percent annually until at least 10 percent and no more than 15 percent. Existing plans are grandfathered. Effective plan years after 31 December 2024.
Penalty-free emergency withdrawal
Workers can take one penalty-free emergency withdrawal up to $1,000 per calendar year from a 401k or IRA, repayable within three years. Self-certification permitted per IRS Notice 2024-55.
Student-loan payment match
Plans may treat qualified student-loan payments as employee elective deferrals for purposes of the match. Effective plan years after 31 December 2023. Guidance: IRS Notice 2024-63.
Limits questions
What is the 401k contribution limit for 2026?+
The 2026 employee 401k limit is $24,500 per IRS Notice 2025-67 § III.B, codified at 26 U.S.C. § 402(g). Workers age 50 or older add an $8,000 catch-up under 26 U.S.C. § 414(v) for $32,500 total. Workers ages 60 to 63 qualify for the SECURE 2.0 § 109 enhanced catch-up of $11,250 (26 U.S.C. § 414(v)(2)(E)) for $35,750. Combined employee plus employer contributions are capped at $72,000 under 26 U.S.C. § 415(c).
What is the Roth IRA income limit for 2026?+
Per IRS Notice 2025-67 § II.A and IRS Publication 590-A Table 2-1, direct Roth IRA contributions phase out between modified AGI of $153,000 and $168,000 for single filers and $242,000 to $252,000 for married filing jointly. The phase-out is codified at 26 U.S.C. § 408A(c)(3). Within the phase-out, the contribution drops on a sliding scale per IRS Pub 590-A Worksheet 2-2. Above the upper end you cannot contribute directly, but the backdoor Roth IRA under 26 U.S.C. § 408A(d)(3) remains an option.
Can I contribute to both a 401k and a Roth IRA?+
Yes. The 401k cap (26 U.S.C. § 402(g)) and the Roth IRA cap (26 U.S.C. § 408A(c)(2)) are independent. Contributing the full $24,500 to a 401k does not reduce your Roth IRA cap of $7,500 per IRS Notice 2025-67. The only ceiling on the Roth IRA is the § 408A(c)(3) income phase-out.
What is the partial Roth IRA contribution if I am inside the phase-out?+
Use the formula from IRS Publication 590-A Worksheet 2-2: phase-out cap minus your modified AGI, divided by phase-out span ($15,000 single or $10,000 joint), times the full limit. Round down to the nearest $10. Example: a single filer with $160,000 modified AGI: ($168,000 minus $160,000) divided by $15,000 equals 53 percent. 53 percent of $7,500 is $3,975, rounded to $3,970 per Pub 590-A.
Do employer contributions count toward the $24,500 limit?+
No. The employee deferral cap in 26 U.S.C. § 402(g) is separate from the combined annual additions cap in 26 U.S.C. § 415(c). For 2026 per IRS Notice 2025-67 § III.A, the § 415(c) combined cap is $72,000 ($80,000 with the 50+ catch-up). Employer match and non-elective contributions sit above the $24,500 employee cap and against the § 415(c) ceiling. See IRS Publication 575.
What is the SECURE 2.0 high-earner Roth catch-up rule?+
SECURE 2.0 § 603 (codified at 26 U.S.C. § 414(v)(7)) requires that catch-up contributions by participants with prior-year FICA wages above $145,000 from the same employer be designated Roth (after-tax). IRS Notice 2023-62 delayed the effective date to tax year 2026. Plans that do not offer a Roth option lose the catch-up entirely for affected high-earners. Final regulations published in 2025.