Roth IRA Contribution Limits for 2026

Last updated: July 21, 2026.

The 2026 Roth IRA contribution limit is $7,500 for those under age 50 and $8,600 for those age 50 or older (the $7,500 base plus a $1,100 catch-up). Direct Roth contributions phase out between $153,000 and $168,000 of MAGI for single filers, and between $242,000 and $252,000 for married filing jointly, per IRS Notice 2025-67.

Figures from IRS announcement IR-2025-111 and Notice 2025-67 (November 13, 2025). See also the broader 2026 contribution limits page for 401(k), HSA, and SEP figures.

2026 Roth IRA limits

The $1,100 catch-up is a notable change: for nearly two decades, the IRA catch-up was fixed at $1,000. SECURE 2.0 indexed it to inflation, and 2026 is the first year an increase has taken effect.

Income phase-outs for direct Roth contributions

Direct Roth IRA contributions are limited or eliminated at higher incomes. The phase-out is based on modified adjusted gross income (MAGI).

Between the two bounds, a reduced (partial) contribution is allowed.

Worked example: partial contribution in the phase-out range

A single filer, age 45, with MAGI of $160,000:

1. Reduction ratio: ($160,000 − $153,000) ÷ ($168,000 − $153,000) = 7 ÷ 15 ≈ 46.7%
2. Reduction amount: 46.7% × $7,500 ≈ $3,500 (per IRS rules, this figure is rounded to the nearest $10)
3. Reduced Roth limit: $7,500 − $3,500 = $4,000

Two IRS rounding rules to be aware of. First, the reduction is rounded to the nearest $10 (round up on a tie). Second, if the calculated reduced limit is between $0 and $200, you're allowed a minimum contribution of $200 unless MAGI is at or above the top of the range. IRS Publication 590-A has the definitive worksheet.

If you're age 50 or older, apply the same ratio to the $8,600 combined limit instead of $7,500.

Deadline and why contributing early wins

The deadline to contribute for tax year 2026 is April 15, 2027 (the federal tax filing deadline). That gives you nearly 16 months of contribution window from January 1, 2026.

Using that full window matters more than most people realize. Contributing $7,500 on January 1 rather than April 15 of the following year buys roughly 15 extra months of tax-free compounding, every single year. Over a 30-year holding period, that lead time alone (assuming a 7% real return) is worth several thousand dollars of ending balance on each year's contribution.

The trade-off is dollar-cost averaging versus lump-sum. Vanguard's research on the topic finds that lump-sum investing outperforms dollar-cost averaging historically about two-thirds of the time, but the difference is modest and monthly contributions win on behavior: they're easier to sustain, and they smooth out the emotional impact of a bad market entry point.

Monthly across the calendar year works out to $625 ($7,500 ÷ 12), or $716.67 ($8,600 ÷ 12) if you're age 50 or older.

Backdoor Roth (income above the phase-out)

If your MAGI is above the top of the Roth phase-out range, you can't contribute directly to a Roth IRA. A widely used workaround is the so-called "backdoor Roth": contribute to a nondeductible traditional IRA (there is no income limit for nondeductible contributions), then convert those dollars to a Roth IRA. There is currently no income limit on Roth conversions.

The mechanics involve one large caveat, the pro-rata rule. If you have any pre-tax balance in a traditional, SEP, or SIMPLE IRA at year-end, a conversion is treated as a proportional mix of pre-tax and after-tax dollars, and part of the conversion is taxable. Rolling pre-tax IRA balances into a 401(k) before converting is the usual way to sidestep this, though not every employer plan accepts inbound rollovers.

This is a strategy summary, not a recommendation. Confirm your specific situation with a qualified tax professional and consult IRS Publication 590-A before executing a backdoor Roth. Legislation to restrict backdoor Roths has been proposed several times but has not become law as of the last-updated date above.

Turning the limit into a per-paycheck plan

Once you decide how much to contribute (full limit, partial, or something in between), the next question is what to buy with each contribution. If your target allocation is 70% US stocks, 20% international, and 10% bonds, then a $625 monthly deposit needs to translate into a specific number of shares of each fund. Prices change daily, so the answer changes every month.