Quick answer. For 2026 the 401(k), 403(b) and governmental 457(b) deferral limit is $24,500. Add $8,000 at age 50 or older, or $11,250 at ages 60 to 63. If your 2025 FICA wages from the employer were over $150,000, the catch-up part must go in as Roth. Example: age 61 with $160,000 of 2025 wages can defer up to $35,750, with $11,250 of it as Roth.
Work out your 2026 maximum
Enter your age to see your 2026 limits.
2026 limits from the IRS
| Limit | 2026 |
|---|---|
| Elective deferrals: 401(k), 403(b), governmental 457(b), TSP | $24,500 |
| Catch-up, age 50 or older | $8,000 |
| Catch-up, ages 60 to 63 (if the plan allows) | $11,250 |
| Roth catch-up wage threshold (2025 FICA wages from the employer) | $150,000 |
| IRA (traditional and Roth combined) | $7,500 |
| IRA catch-up, age 50 or older | $1,100 |
Sources: IR-2025-111 and Notice 2025-67. 2027 amounts: not published by the IRS as of November 2026.
How the rules fit together
- Age is measured at year end. "Individuals who are age 50 or over at the end of the calendar year" can make catch-up contributions (IRS catch-up page). The higher amount is for those who turn 60 through 63 in the year.
- Catch-ups come after the regular limit. Deferrals count as catch-up only after they pass $24,500 or a plan limit. The catch-up can't be more than your pay minus your other deferrals.
- Roth catch-up rule. If your prior-year wages under section 3121(a) (FICA wages) from the employer sponsoring the plan were more than $150,000, catch-ups must be Roth. A plan without a Roth option can't let those participants make catch-ups (T.D. 10033). Someone with no FICA wages from that employer the year before, such as a partner with only self-employment income, isn't subject to it.
- Dates. The IRS says the requirement is effective beginning in 2026. The final regulations generally apply from taxable years beginning after December 31, 2026, with good-faith compliance before then (IR-2025-91).
- More than one plan. You add up elective deferrals to all plans you're in to test the $24,500 limit (IRS 401(k) limits page).
- Special rules not modeled here: the 403(b) 15-year rule (up to $3,000 a year, $15,000 lifetime, IRS 403(b) page), the 457(b) catch-up in the three years before normal retirement age (IRS 457(b) page), and SIMPLE plans. Ask your plan administrator.
- IRA. $7,500, or $8,600 at 50 or older, for all your traditional and Roth IRAs combined, never more than your taxable compensation (IRS IRA limits page). Roth IRA income limits are separate and not covered here.
Sources
- IRS IR-2025-111: 401(k) limit increases to $24,500 for 2026, IRA limit increases to $7,500
- IRS Notice 2025-67: 2026 amounts relating to retirement plans and IRAs
- IRS: Retirement topics - Catch-up contributions
- IRS Internal Revenue Bulletin 2025-40, T.D. 10033: catch-up contribution final regulations
- IRS IR-2025-91: final regulations on the new Roth catch-up rule
- IRS: Retirement topics - 401(k) and profit-sharing plan contribution limits
- IRS: Retirement topics - 403(b) contribution limits
- IRS: IRC 457(b) deferred compensation plans
- IRS: Retirement topics - IRA contribution limits
- IRS: COLA increases for dollar limitations on benefits and contributions
General information checked November 2026 against the IRS sources above. It is an organizer and calculator, not tax, legal or financial advice, and it does not decide what applies to you: your plan or IRA custodian, your return and your tax professional do. MCC Solutions is not a CPA firm and is not affiliated with the IRS. Plan rules can set lower limits than the law. The calculator runs in your browser, and nothing you enter is sent or saved.
Common questions
What is the 401(k) limit for 2026?
$24,500 of elective deferrals for 401(k), 403(b) and governmental 457(b) plans and the Thrift Savings Plan. Age 50 and over can add an $8,000 catch-up, or $11,250 for ages 60 to 63.
Who gets the higher catch-up for ages 60 to 63?
Participants who turn 60, 61, 62 or 63 during the year, if the plan allows it. The final regulations describe it as someone who would reach age 60 but not age 64 by the end of the year. At 64 the regular $8,000 catch-up applies again.
Do my catch-up contributions have to be Roth?
Beginning in 2026, if your prior-year FICA wages from the employer sponsoring the plan were more than $150,000 (2025 wages for 2026), your catch-up contributions must be designated Roth contributions. If the plan has no Roth option, the plan can't let you make catch-up contributions. Your regular deferrals up to $24,500 can still be pre-tax.
When do the Roth catch-up regulations take effect?
The IRS says the Roth catch-up requirement is effective beginning in 2026. The final regulations (T.D. 10033) generally apply to taxable years beginning after December 31, 2026, and plans may use a reasonable, good-faith reading of the law before then.
What are the 2027 limits?
As of November 2026 the IRS had not published 2027 limits for 401(k) plans and IRAs, so the calculator covers 2026. Check the IRS COLA page for the new figures.
What is the IRA limit for 2026?
$7,500, or $8,600 at age 50 or older, across all traditional and Roth IRAs combined, and never more than your taxable compensation for the year.
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