2026 retirement contribution limits: 401(k), IRA, HSA, and the new super catch-up.
The IRS publishes contribution limits each November for the following year. The 2026 numbers reflect inflationinflationA general increase in prices over time, meaning each dollar buys less than it did before.Full definition adjustments under SECURE 2.0 plus the One Big Beautiful Bill Act (signed July 2025). This page is the canonical reference for every 2026 limit, with verify badges on each number.
This page covers personal finance fundamentals that apply regardless of your view on Bitcoin or fiat currencyfiat currencyMoney declared legal tender by a government, not backed by a physical commodity. Its value rests on trust in the issuing government.Full definition.
For 2026: 401(k) employee contribution is $24,500. IRAIndividual Retirement Account (IRA)A personal retirement savings account with tax advantages. Two main types: Traditional (tax now, pay later) and Roth (pay now, tax-free forever).Full definition (Roth or Traditional) is $7,500. HSAHealth Savings Account (HSA)A tax-advantaged account for healthcare costs, available with a high-deductible plan; contributions, growth, and qualified withdrawals are all tax-free.Full definition is $4,400 self-only or $8,750 family. Standard deductionstandard deductionA fixed dollar amount that reduces your taxable income without itemizing. Most people claim this instead of listing individual deductions.Full definition is $16,100 single or $32,200 married filing jointly. The SECURE 2.0 super catch-up for ages 60-63 is $11,250 on top of the regular catch-up. Most numbers ticked up vs 2025; the standard deduction got a meaningful boost from OBBBA.
401(k), 403(b), and 457(b)
- Standard: $24,500 verify×DON'T TRUST, VERIFYClaim: 2026 401(k) employee deferral limit is $24,500 per IRS Notice / Rev. Proc.Verify at: IRS retirement contribution news ↗IRS publishes annual cost-of-living adjustments each November. Confirm against the most recent Rev. Proc. for 2026.
- Catch-up (age 50+): additional $8,000 (so $32,500 total)
- Super catch-up (age 60-63 under SECURE 2.0): additional $11,250 (so $35,750 total)
- Total annual additions (employee + employer + after-tax): $73,500 ($82,500 with regular catch-up; higher with super catch-up)
The super catch-up applies only in the year you turn 60 through the year you turn 63. At age 64 and beyond, the regular catch-up resumes. This is one of SECURE 2.0's most useful provisions for late-career savers.
IRA (Traditional and Roth)
- Standard contribution: $7,500 verify×DON'T TRUST, VERIFYClaim: 2026 IRA contribution limit is $7,500 (up from $7,000 in 2025).Verify at: IRS IRA contribution limits ↗The IRA limit moves in $500 increments based on cost-of-living adjustments. Confirm against the IRS announcement.
- Catch-up (age 50+): additional $1,100 (so $8,600 total)
- Roth IRA income phase-out (single): begins around $168,000 MAGIModified Adjusted Gross Income (MAGI)Your taxable income with certain deductions added back in. The IRS uses this slightly different number to decide if you qualify for some tax breaks.Full definition
- Roth IRA income phase-out (MFJMarried Filing Jointly (MFJ)A tax filing status where a married couple combines their income and deductions on one tax return.): begins around $246,000 MAGI
Above the Roth income limit: use the backdoor Roth IRA instead. The Traditional IRA contribution itself remains available regardless of income, but its deductibility phases out for those covered by an employer plan.
Health Savings Account (HSA)
- Self-only coverage: $4,400
- Family coverage: $8,750 verify×DON'T TRUST, VERIFYClaim: 2026 HSA contribution limits per IRS Rev. Proc. 2025-19.Verify at: IRS Rev. Proc. 2025-19 ↗IRS publishes HSA limits in May of the prior year. Confirm against the most recent Rev. Proc.
- Catch-up (age 55+): additional $1,000
- HDHPHigh-Deductible Health Plan (HDHP)A health insurance plan with cheaper monthly cost but a bigger amount you pay yourself before insurance starts covering bills. Required if you want a tax-free Health Savings Account.Full definition minimum deductible (self / family): $1,700 / $3,400
- HDHP max out-of-pocket (self / family): $8,500 / $17,000
HSA is the only US tax vehicle with triple tax advantage: deductible going in, tax-free growth, tax-free withdrawal for medical. See HSA strategy.
Other 2026 limits
- FSA (health): $3,300 employee contribution; carryover up to $660
- Dependent Care FSA: $5,000 (single or MFJ); $2,500 if MFS
- Solo 401(k) total annual additions: up to $72,000
- SEP-IRA contribution limit: 25% of self-employed earnings, up to $72,000
- SIMPLE IRA: $17,500 employee deferral; $4,000 catch-up at 50+
- Standard deduction (single): $16,100
- Standard deduction (MFJ): $32,200
- Standard deduction (HOH): $24,150
- Social Security wage base: $184,500
- Annual gift tax exclusion: $19,000 per recipient
- Lifetime gift/estate tax exemption: approximately $13.99 million per person
- 529 plan annual gift exclusion: $19,000 per donor per beneficiarybeneficiaryThe person or entity you name to receive an account or insurance policy when you die. (or $95,000 lump sum via 5-year election)
What changed from 2025
- 401(k) employee deferral: $23,500 → $24,500 (+$1,000)
- IRA contribution: $7,000 → $7,500 (+$500)
- HSA self-only: $4,300 → $4,400 (+$100)
- HSA family: $8,550 → $8,750 (+$200)
- Standard deduction (single): $15,000 → $16,100 (+$1,100, OBBBA boost)
- Standard deduction (MFJ): $30,000 → $32,200 (+$2,200, OBBBA boost)
- Social Security wage base: $176,100 → $184,500 (+$8,400)
Common questions
When is the deadline to contribute?
401(k): paycheck deferral, must be in by December 31. IRA and HSA: tax filing deadline (typically April 15 of the following year).
Can I contribute to both a 401(k) and IRA in the same year?
Yes. The 401(k) and IRA limits are independent. You can max both ($24,500 + $7,500 = $32,000 of personal contributions in 2026, before any catch-ups or employer matchemployer matchFree money your employer adds to your 401k when you contribute. Not capturing the full match leaves guaranteed returns behind.Full definition).
Does the employer match count toward the $24,500?
No. The $24,500 is the employee deferral limit. The employer match is on top, subject to the $73,500 total annual additions limit.
Can I contribute to an IRA if I have no W-2 income?
You need earned income (W-2 wages, self-employment, or qualifying alimony) to contribute to an IRA. Spousal IRA: a non-working spouse can contribute against the working spouse's earned income, doubling the household IRA capacity.
What's the super catch-up and when does it kick in?
SECURE 2.0 created an enhanced catch-up of $11,250 for ages 60, 61, 62, and 63 only. At age 64 it reverts to the regular $8,000 catch-up. This is one of the most useful late-career savings boosts in current law.
Can I make 2025 contributions in 2026?
For IRA and HSA: yes, until the April 15 tax filing deadline. For 401(k): no, payroll deferral must occur in the calendar year.
Last updated 2026-05-06. Not financial advice. Do your own research.
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