On November 13th, 2025, the IRS announced cost-of-living adjustments, changing dollar limitations for retirement accounts for the tax year 2026. Here are the highlights:
| Plan Limits for Year: |
2026 |
2025 |
2024 |
|
401(k), 403(b), 457 Elective Deferrals
|
$24,500 |
$23,500 |
$23,000 |
|
401(k), 403(b), 457 Catch-Up Contribution Limit (age 50 or over)
|
$8,000 |
$7,500 |
$7,500 |
|
401(k), 403(b), 457 Super Catch-Up Contribution Limit* (age 60, 61, 62, or 63)
|
$11,250 |
$11,250 |
- |
|
IRA Contribution Limit
|
$7,500
|
$7,000 |
$7,000 |
|
IRA catch-up Contribution Limit (age 50 or over)
|
$1,100 |
$1,000 |
$1,000 |
|
Roth Catch-Up Contribution Wage Requirement
|
$150,000 |
$1450,000 |
- |
|
HSA Individual Contribution Limit
|
$4,400 |
$4,300 |
$4,150 |
|
HSA Individual with Family Coverage Contribution Limit
|
$8,750 |
$8,550 |
$8,300 |
|
SIMPLE Employee Deferral
|
$17,000 |
$16,500 |
$16,000 |
|
SIMPLE Catch-Up Deferral
|
$4,000
|
$3,500 |
$3,500 |
|
SIMPLE Super Catch-Up Deferral** (age 60, 61, 62, or 63)
|
$5,250 |
$5,250 |
- |
|
Annual Defined Contribution Plan Limit
|
$72,000 |
$70,000 |
$69,000 |
|
Social Security Wage Base
|
$184,500 |
$176,100 |
$168,600 |
For full list of limitations for retirement-related items for tax year 2026, please visit IRS.GOV.
*For plans which adopted this voluntary SECURE 2.0 provision: A higher catch-up contribution limit applies for employees aged 60, 61, 62 and 63 who participate in these plans. For 2026, this higher catch-up contribution limit is $11,250 instead of $7,500.
**For plans which adopted this voluntary SECURE 2.0 provision: A higher catch-up contribution limit applies for employees aged 60, 61, 62 and 63 who participate in SIMPLE plans. For 2026, this higher catch-up contribution limit is $5,250.
Source: Internal Revenue Service Notice 2025-67.
Please note, annual contribution rates are based on the IRS 2026 retirement plan limitations and are subject to change. This material was created for educational and informational purposes only and is not intended as ERISA, tax, legal, or investment advice.
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