The Retirement Numbers: retirement plans and iras
2026 law · reviewed September 4, 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).