2026 IRS Contribution Limits: 401(k), IRA, and HSA
The 2026 401(k) employee contribution limit is $24,500, up $1,000 from 2025. The IRA limit is $7,500 (up from $7,000), and HSA limits are $4,400 (self-only) and $8,750 (family), per IRS Notice 2025-67. Catch-up contributions for those age 50 or older are additional and set separately per account type.
Every fall, the IRS adjusts contribution limits for tax-advantaged accounts based on inflation. Here's everything for tax year 2026 in one place.
2026 limits at a glance
| Account | 2026 limit | 2025 limit | Change |
|---|---|---|---|
| 401(k) / 403(b) / 457(b) / TSP (employee deferral) | $24,500 | $23,500 | +$1,000 |
| 401(k) catch-up (age 50+) | $8,000 | $7,500 | +$500 |
| 401(k) "super" catch-up (age 60–63) | $11,250 | $11,250 | no change |
| 401(k) total (employee + employer) | $72,000 | $70,000 | +$2,000 |
| Traditional and Roth IRA | $7,500 | $7,000 | +$500 |
| IRA catch-up (age 50+) | $1,100 | $1,000 | +$100 |
| HSA (self-only coverage) | $4,400 | $4,300 | +$100 |
| HSA (family coverage) | $8,750 | $8,550 | +$200 |
| HSA catch-up (age 55+) | $1,000 | $1,000 | no change |
| SEP-IRA | $72,000 | $70,000 | +$2,000 |
| SIMPLE IRA (verify) | $17,000 | $16,500 | +$500 |
What changed for 2026
The IRA catch-up increased for the first time since 2006. The $1,000 catch-up was a fixed amount for nearly two decades. SECURE 2.0 indexed it to inflation, and 2026 brings the first actual bump, to $1,100.
High earners must make Roth catch-up contributions. Starting in 2026, if your prior-year wages from your employer exceeded the IRS threshold (approximately $145,000, indexed), your age-50+ catch-up contributions must go into a Roth (after-tax) account. If your plan has no Roth option, you may lose the ability to make catch-up contributions entirely. That's worth a conversation with HR.
The "super" catch-up continues. If you're age 60 to 63, you can contribute $11,250 in catch-up (instead of $8,000) to your 401(k), for a total employee deferral of $35,750.
2026 income phase-outs
Roth IRA contribution eligibility:
- Single or head of household: phase-out between $153,000 and $168,000 MAGI
- Married filing jointly: $242,000 to $252,000
Above the top of the range, you can't contribute directly to a Roth IRA. The backdoor Roth remains available.
Traditional IRA deduction (if covered by a workplace plan):
- Single: $81,000 to $91,000
- Married filing jointly (contributor covered): $129,000 to $149,000
Confirm your specific situation against IRS.gov. Phase-outs have edge cases (spousal coverage, filing separately).
Key deadlines
- 401(k) contributions: must come from 2026 paychecks. The deadline is effectively December 31, 2026. Adjust your deferral percentage early; you can't retroactively contribute.
- IRA and HSA contributions for 2026: deadline is the tax filing deadline, April 15, 2027.
Turning limits into a plan
Knowing the limit is the easy part. The harder questions: how much per paycheck to reach $7,500 in a Roth IRA by year-end, which funds to buy with each contribution to stay at your target allocation, and how many shares that works out to at today's prices.
These questions are what PreTrade Planner helps answer. Enter your securities, target allocation, and contribution amount, and it calculates the exact share quantities to buy. Planning only: it never connects to your brokerage and never places trades. A free tier is available.
Launch PreTrade PlannerFrequently asked questions
Can I contribute to both a 401(k) and an IRA in 2026?
Yes. The limits are separate: $24,500 to your 401(k) and $7,500 to an IRA. Deductibility of the traditional IRA may phase out based on income if you or your spouse is covered by a workplace retirement plan.
Do employer 401(k) matches count against my $24,500?
No. Employer contributions count only toward the $72,000 combined limit, not your employee deferral limit. That means a generous match does not reduce the room you have for your own deferrals.
What happens if I contribute too much?
Excess IRA and HSA contributions incur a 6% excise tax for each year they remain uncorrected. Excess 401(k) deferrals are taxed twice unless withdrawn by April 15, 2027. Fix any overage promptly through a return of excess contribution.
When will the 2027 limits be announced?
Historically late October to mid-November. The 2026 limits were announced November 13, 2025. This page will be updated within 48 hours of the 2027 release, at the same URL, so bookmarks continue to work.
Is the HSA really a retirement account?
Functionally, yes. After age 65, withdrawals for any purpose are penalty-free (taxed as income if non-medical), and qualified medical withdrawals are tax-free at any age. Many FIRE savers max the HSA before contributing to a taxable brokerage.
Educational content only. This is not tax or investment advice. Figures reflect the last-updated date above; verify against IRS.gov for your specific situation, and consult a qualified tax professional before acting.
PreTrade Planner is a planning-only calculator that converts investment contributions into exact share quantities; it never connects to a brokerage.