A quiet reference
The retirement numbers, 2026.
Every figure that changed for 2026, in one place, each with the notice or procedure that set it. The $24,500 deferral limit, the $7,500 IRA, the $184,500 wage base, the Medicare tiers, the standard deduction, the gift exclusion. Nothing here was typed from a summary.
Tax year 2026 · Last reviewed September 4, 2026 · Facts · Plans · Social Security · Medicare · Deductions · Sources
https://consideratecapital.com/tools/retirement-numbers
Built by Joshua Mangoubi, CFA, MBA.
The facts, in one place.
Eight of the 2026 figures people ask for most, one sentence each, from the releases that set them.
- 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.
Every 2026 plan and IRA figure from the IRS notice, in one table. Source: Internal Revenue Service.
| 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 |
Health savings accounts.
The HSA contribution limits and the plan definitions they depend on. Source: Internal Revenue Service; United States Code.
| 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 |
Medicare.
The standard premium and deductibles, and each income tier with its monthly Part B and Part D surcharges. Source: Centers for Medicare & Medicaid Services; United States Code.
| 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 |
The tiers and what each step costs, with a calculator: the IRMAA calculator.
Deductions, exclusions, and brackets.
The figures on the tax return itself. Source: Rev. Proc. 2025-32; One Big Beautiful Bill Act: tax deductions for working Americans and seniors.
| 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 |
The ages.
The ages that unlock or require something, with the figure attached where there is one. Source: United States Code; Internal Revenue Service.
| 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) |
Methodology.
Tax year 2026; record reviewed September 4, 2026.
- One release per section. Each table names the document that sets its figures: the IRS notice for plan limits, the HSA revenue procedure, the Social Security Administration's Federal Register notice, the CMS fact sheet, and the inflation-adjustment revenue procedure. Each figure was transcribed from that document, not from a summary of it.
- Statutory figures are labeled. The HSA catch-up, the Social Security taxation thresholds, the net investment income thresholds, and the senior deduction are set in the Code and do not move with inflation. The tables say so.
- One record, many pages. The same record feeds this page, the IRMAA calculator, and the trust brackets page. The rate tables and the estate exclusion live in their own records and are read here, never retyped.
- Consistency checks. The build fails if the Medicare tiers do not reconcile to the standard premium, if any record date is malformed or in the future, or if a page states a year the record does not.
- Not covered. State figures other than Illinois, employer plan documents, and any change after the review date. Educational, not advice.
Sources.
- 1. Internal Revenue Service, Notice 2025-67 — 2026 Amounts Relating to Retirement Plans and IRAs, as Adjusted for Changes in Cost-of-Living. Every plan, IRA, SIMPLE, catch-up, compensation, phase-out, and QCD figure in the retirement-plans section. Retrieved September 4, 2026; verified September 4, 2026.
- 2. Internal Revenue Service, Rev. Proc. 2025-19 — 2026 inflation adjusted amounts for Health Savings Accounts. The HSA contribution limits, the high-deductible plan minimum deductibles, and the out-of-pocket maximums. Retrieved September 4, 2026; verified September 4, 2026.
- 3. United States Code (Cornell LII), 26 U.S.C. § 223(b)(3) — Additional contributions for individuals 55 or older. The $1,000 HSA catch-up, which is statutory and not indexed. Retrieved September 4, 2026; verified September 4, 2026.
- 4. Social Security Administration (Federal Register, 90 FR 49047), Cost-of-Living Increase and Other Determinations for 2026, November 3, 2025. The 2.8% COLA, the $184,500 contribution and benefit base, the retirement earnings test exempt amounts, and the quarter-of-coverage amount. Retrieved September 4, 2026; verified September 4, 2026.
- 5. United States Code (Cornell LII), 26 U.S.C. § 86(c) — Base amount and adjusted base amount for taxing Social Security benefits. The $25,000 / $32,000 and $34,000 / $44,000 thresholds, which are not indexed. Retrieved September 4, 2026; verified September 4, 2026.
- 7. United States Code (Cornell LII), 42 U.S.C. § 1395r(i) — Income-related increase in Part B premium (and, by cross-reference, Part D). That the income used is modified adjusted gross income from the return two years before the premium year, and the mechanism of the tiers. Retrieved September 4, 2026; verified September 4, 2026.
- 8. Internal Revenue Service, Rev. Proc. 2025-32 — 2026 inflation adjustments (§ 4.14 standard deduction; § 4.42 gift exclusion). The standard deduction amounts, the additional amounts for age or blindness, the $19,000 gift exclusion, and the $194,000 non-citizen-spouse exclusion. Retrieved September 4, 2026; verified September 4, 2026.
- 9. Internal Revenue Service, One Big Beautiful Bill Act: tax deductions for working Americans and seniors. The $6,000 deduction for individuals 65 and older, its MAGI phase-out thresholds, its 2025-through-2028 window, and its availability to itemizers and non-itemizers. Retrieved September 4, 2026; verified September 4, 2026.
- 10. United States Code (Cornell LII), 26 U.S.C. § 401(a)(9)(C)(v) — Applicable age for required minimum distributions. That the required beginning age is 73 for those born in 1951 through 1959 and 75 for those born in 1960 or later. Retrieved September 4, 2026; verified September 4, 2026.
Revision history.
- September 4, 2026
- First release of the annual numbers record and page for 2026, and of the IRMAA tool built on its Medicare section: plan and IRA limits from Notice 2025-67, HSA figures from Rev. Proc. 2025-19, Social Security figures from the Federal Register notice, Medicare premiums and both income-related tables from the CMS fact sheet, the standard deduction and gift exclusion from Rev. Proc. 2025-32, and the senior deduction from the IRS's OBBBA guidance.
Canonical address: https://consideratecapital.com/tools/retirement-numbers
Where we fit in. We integrate tax considerations into your investment strategy and collaborate with estate attorneys and CPAs to ensure your plan is coordinated. We are not a law firm or accounting firm, so we do not provide legal or tax advice. Everything in this material is for educational purposes, based on primary sources. Before taking any action, please consult the appropriate professionals to apply these ideas to your situation.
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Social Security.
The cost-of-living increase, the wage base, the earnings test, and the thresholds that make benefits taxable. Source: Social Security Administration; United States Code.