The Retirement Numbers: retirement plans and iras
2026 law · reviewed September 5, 2026
| Limit | 2026 | Note |
|---|---|---|
| 401(k), 403(b), 457, TSP elective deferral | $24,500 | |
| Catch-up, age 50 and over | $8,000 | Roth-only for prior-year wages over $150,000 |
| Catch-up, ages 60 through 63 | $11,250 | Instead of the age-50 amount, in the years you are 60, 61, 62, or 63 |
| Defined contribution total (employee + employer) | $72,000 | § 415(c) |
| Defined benefit annual limit | $290,000 | § 415(b) |
| Compensation counted | $360,000 | § 401(a)(17) |
| Highly compensated employee | $160,000 | Unchanged |
| SIMPLE deferral | $17,000 | Catch-up $4,000; ages 60–63 $5,250 |
| IRA contribution | $7,500 | Catch-up $1,100 from age 50 |
| Traditional IRA deduction phase-out, covered by a plan | $81,000 to $91,000 single | $129,000 to $149,000 joint; $242,000 to $252,000 if only the spouse is covered |
| Roth IRA contribution phase-out | $153,000 to $168,000 single | $242,000 to $252,000 joint |
| Qualified charitable distribution | $111,000 | From age 70½; $55,000 one-time to a split-interest entity |
| Qualified longevity annuity contract premium | $210,000 | Unchanged |
2026 retirement plan and IRA limits (IRS Notice 2025-67).
Educational only, not investment, tax, or legal advice. Results are hypothetical estimates that vary with each use and over time and are not guaranteed accurate or complete. Using this tool creates no client relationship with Considerate Capital, and the site that linked here is not affiliated with it. By using it you agree to the tool terms (opens in a new window).