The Retirement Numbers
2026 figures · reviewed September 5, 2026
Puts this year's retirement figures in one place, each with the government release that set it. AboutLess
In plain words. Every year the government publishes new limits and thresholds: how much you can put in a 401(k) or an IRA, the Social Security cost-of-living increase, the Medicare premiums and income tiers, the standard deduction, the gift limit. This tool collects them in one page, sorted by topic, with a link to the notice each came from.
Why it matters. These are the numbers that decisions get made against all year: how much to save, whether a withdrawal will raise Medicare premiums, how much to give. Having them sourced means you can cite them, not just remember them.
An example. This year the 401(k) contribution limit is $24,500, with an extra $8,000 for people 50 and older and $11,250 instead for people 60 through 63.
Where it stops. It states the figures. It does not apply them to your return, and a figure that indexes with inflation will change next year. Everything it leaves out.
The facts
- The 2026 401(k), 403(b), and 457 deferral limit is $24,500. The catch-up for people 50 and over is $8,000; for people who are 60 through 63 during the year it is $11,250 instead.
- The 2026 IRA limit is $7,500, with a $1,100 catch-up from age 50. A qualified charitable distribution from an IRA is capped at $111,000 for the year.
- The 2026 HSA limits are $4,400 for self-only coverage and $8,750 for family coverage, plus $1,000 from age 55.
- Social Security benefits rose 2.8% for 2026. Wages are taxed for Social Security up to $184,500. Before full retirement age, $24,480 of earnings is exempt from the earnings test.
- The thresholds that make Social Security benefits taxable, $25,000 single and $32,000 joint, have not changed since the 1980s and 1990s and are not indexed.
- The standard Medicare Part B premium is $202.90 a month in 2026. Income-related surcharges begin above $109,000 of 2024 income on an individual return and $218,000 on a joint return.
- The 2026 standard deduction is $16,100 single and $32,200 joint, with $1,650 more per spouse over 65 ($2,050 if unmarried), and a further $6,000 per person over 65 for 2025 through 2028, phasing out above $75,000 single and $150,000 joint.
- The 2026 annual gift exclusion is $19,000 per recipient. The federal estate and gift exclusion is $15,000,000 per person; Illinois taxes estates above $4,000,000.
Retirement plans and IRAs
| 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).
Health savings accounts
| Figure | Self-only | Family |
|---|---|---|
| HSA contribution limit | $4,400 | $8,750 |
| Catch-up from age 55 (per account holder) | $1,000 | $1,000 |
| Minimum deductible to qualify | $1,700 | $3,400 |
| Maximum out-of-pocket to qualify | $8,500 | $17,000 |
2026 HSA and high-deductible plan figures (IRS Rev. Proc. 2025-19).
Medicare
| Figure | 2026 | Note |
|---|---|---|
| Part B standard premium, monthly | $202.90 | |
| Part B deductible, annual | $283 | |
| Part A inpatient hospital deductible | $1,736 | Per benefit period |
| Income up to $109,000 single / $218,000 joint | Part B $202.90 | Part D surcharge $0.00 |
| Income over $109,000 to $137,000 single / over $218,000 to $274,000 joint | Part B $284.10 | Part D surcharge $14.50 |
| Income over $137,000 to $171,000 single / over $274,000 to $342,000 joint | Part B $405.80 | Part D surcharge $37.50 |
| Income over $171,000 to $205,000 single / over $342,000 to $410,000 joint | Part B $527.50 | Part D surcharge $60.40 |
| Income over $205,000 to $500,000 single / over $410,000 to $750,000 joint | Part B $649.20 | Part D surcharge $83.30 |
| Income $500,000+ single / $750,000+ joint | Part B $689.90 | Part D surcharge $91.00 |
2026 Medicare premiums, deductibles, and income-related tiers (CMS fact sheet, November 14, 2025), by 2024 income.
Deductions, exclusions, and brackets
| Figure | 2026 | Note |
|---|---|---|
| Standard deduction | $16,100 single · $32,200 joint · $24,150 head of household | |
| Additional standard deduction, 65 or older or blind | $1,650 per condition | $2,050 if unmarried and not a surviving spouse |
| Deduction for seniors (OBBBA) | $6,000 per person 65+ | 2025 through 2028; phases out above $75,000 single / $150,000 joint MAGI; itemizers too |
| 37% bracket begins | $640,600 single · $768,700 joint | $16,000 for a trust |
| Long-term capital gains, 0% up to | $49,450 single · $98,900 joint | 15% up to $545,500 / $613,700 |
| Net investment income tax threshold | $200,000 single · $250,000 joint | 3.8%; not indexed |
| Annual gift exclusion | $19,000 | $194,000 to a non-citizen spouse |
| Federal estate and gift exclusion | $15,000,000 | Per person; portable between spouses |
| Illinois estate tax exclusion | $4,000,000 | Not portable |
2026 standard deduction, senior deduction, gift and estate exclusions, and the top of each bracket (IRS Rev. Proc. 2025-32 and the OBBBA).
The ages
| Age | What happens | 2026 figure |
|---|---|---|
| 50 | Catch-up contributions begin | $8,000 plan · $1,100 IRA |
| 55 | HSA catch-up; rule of 55 for a 401(k) after leaving that employer | $1,000 |
| 59½ | Early-withdrawal penalty on retirement accounts ends | |
| 60 to 63 | The larger catch-up replaces the age-50 amount | $11,250 |
| 62 | Earliest Social Security claiming age, reduced | Earnings test $24,480 |
| 63 | The Medicare lookback year begins: this year's income sets the premium at 65 | |
| 65 | Medicare; the additional standard deduction; the senior deduction | $1,650 + $6,000 |
| 66 to 67 | Full retirement age, by birth year | |
| 70 | Delayed retirement credits stop | |
| 70½ | Qualified charitable distributions from an IRA | $111,000 |
| 73 or 75 | Required minimum distributions begin (born before 1960: 73; from 1960: 75) |
Age-based rules on the retirement calendar, current law.
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.
Social Security
2026 Social Security figures (Federal Register, 90 FR 49047) and the unindexed taxation thresholds (26 U.S.C. § 86).