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Retirement contribution limits are reset each year by the IRS, and 2026 brings a rise in both the 401(k) and IRA ceilings — along with a Roth catch-up requirement that changes how higher earners over 50 make their additional contributions.
| 401(k), 403(b), governmental 457(b), TSP | $24,500 | Elective deferral limit, up from $23,500 in 2025 |
|---|---|---|
| Catch-up contribution, age 50+ | $8,000 | Bringing the total to $32,500 |
| Higher catch-up, ages 60–63 | $11,250 | Replaces the $8,000 catch-up in those years |
| IRA contribution limit | $7,500 | Up from $7,000 in 2025 |
| IRA catch-up, age 50+ | $1,100 | Up from $1,000 in 2025 |
| Roth catch-up threshold | $150,000 | Prior-year wages above this require catch-up on a Roth basis |
The IRA limit of $7,500 is a combined ceiling across traditional and Roth IRAs, not $7,500 in each. Opening a second account does not create a second allowance.
The workplace elective deferral limit of $24,500 works the same way across plans of the same type: it applies to the total you defer, not to each employer plan separately. Employer contributions sit outside it and count toward a separate, higher overall limit.
From the year you turn 50, a workplace plan allows an extra $8,000 in 2026, taking the total to $32,500. IRAs allow a smaller catch-up of $1,100.
A larger catch-up applies in a narrow band: employees who turn 60, 61, 62 or 63 during the calendar year may contribute $11,250 instead of $8,000. It is a window, not a permanent step up — the amount reverts to the standard catch-up from the year you turn 64.
Beginning in 2026, participants whose prior-year wages with the plan sponsor exceeded $150,000 must make catch-up contributions on a Roth basis — that is, after tax — where the plan offers Roth features.
The practical effect is on timing rather than eligibility: the contribution still happens, but the tax deduction moves from today to the withdrawal, since qualified Roth distributions are not taxed. The threshold is measured against wages from the sponsoring employer in the prior year, so it can apply in one year and not the next.
These are the statutory limits, published by the IRS and updated annually for inflation. They describe the ceiling, not a recommendation — how much to contribute, and to which account type, depends on your tax position, employer match, time horizon and what else you are saving for.
This is general information rather than financial or tax advice. Plan rules also vary: not every employer plan offers Roth features or the full catch-up, so the plan documents are the authority on what is available to you.
Figures sourced from IRS — 401(k) limit increases to $24,500 for 2026, IRS — Retirement topics: catch-up contributions.
Figures on this page apply to 2026 and were last checked against the source publications on 2026-08-02. This page is general information, not financial, tax or legal advice.