401k 2026 Contribution Limit IRS: $24,500 Employee Max
The IRS has confirmed 2026 retirement contribution limits: a $24,500 401(k) employee deferral cap and a $72,000 total contribution ceiling, both increasing from 2025. Workers 50+ can save up to $32,500 with catch-up contributions, while those 60-63 can reach $35,750 under SECURE 2.0’s super catch-up provision. High earners face a mandatory Roth catch-up requirement for the first time.
401(k) employee deferral limit: $24,500 ·
Total contribution limit: $72,000 ·
Catch-up contributions eligible total: $80,000 ·
IRA limit: $7,500 ·
Announcement date: November 13, 2025
Quick snapshot
- Employee deferral $24,500 per IRS Newsroom
- Overall limit $72,000 per TIAA
- IRA limit $7,500 per IRS Newsroom
- Exact 2026 defined benefit 415(b) limit pending final guidance per Groom Law Group
- Key Employee compensation threshold updates per Groom Law Group
- New limits effective January 1, 2026 per IRS Newsroom
- Roth catch-up mandate starts January 1, 2026 per ADP
- Workers 50+ can contribute up to $32,500 total per IRS Newsroom
- Workers 60-63 can contribute up to $35,750 total per University of Maryland HR
Seven numbers anchor the 2026 retirement account limits, each drawn from official IRS sources or tier-1 verified data.
| Limit Type | 2026 Value | Source |
|---|---|---|
| 401(k) Deferral Limit | $24,500 | IRS Newsroom IR-2025-111 |
| Overall DC Plan Limit (Section 415(c)) | $72,000 | TIAA |
| Catch-Up (Age 50+) | $8,000 | IRS Newsroom IR-2025-111 |
| Super Catch-Up (Ages 60–63) | $11,250 | IRS Newsroom IR-2025-111 |
| IRA Limit | $7,500 | IRS Newsroom IR-2025-111 |
| IRA Catch-Up (Age 50+) | $1,100 | IRS Newsroom IR-2025-111 |
| SIMPLE IRA Deferral | $17,000 | IRS Newsroom IR-2025-111 |
| Compensation Limit (401(a)(17)) | $360,000 | TIAA |
| HCE Threshold | $111,000 | ASPPA |
| Roth Catch-Up FICA Threshold | $150,000 | Fidelity Investments |
| HSA (Self-Only) | $4,400 | Fidelity Investments |
| HSA (Family) | $8,750 | Fidelity Investments |
What is the maximum 401k contribution allowed in 2026?
Employee deferral limits
The IRS lifted the elective deferral cap to $24,500 for 2026, effective January 1, 2026, according to Notice 2025-67. This ceiling applies across 401(k), 403(b), and most governmental 457(b) plans. Workers under 50 can direct up to that amount in pre-tax, Roth, or any combination.
The $24,500 cap is per person, not per plan—if you have multiple accounts from different employers, the IRS treats them as one.
Total employee + employer limits
The overall defined contribution plan limit under Section 415(c) rises to $72,000 in 2026, up from $70,000 in 2025, per TIAA’s COLA comparison. This aggregate cap covers your deferral plus any employer match, profit-sharing, and after-tax contributions combined. There’s no separate employer cap—the $72,000 is the ceiling for all sources. Workers whose compensation exceeds $360,000 face a 100% of compensation restriction under 401(a)(17), which also increased from $350,000, as TIAA confirms.
The implication: the $72,000 ceiling only matters for high savers with employer matches or profit-sharing. Most workers won’t approach it, but modeling your full contribution picture helps avoid surprises.
What are the 401k limits for 2026 highly compensated employees?
HCE definition and restrictions
A Highly Compensated Employee is defined by the IRS as someone who earned more than $111,000 in the prior year ($111,000 in 2026, up from $108,000 in 2025), per ASPPA’s breakdown. Plan sponsors use this threshold to ensure workplace plans don’t unfairly favor top earners. HCEs under 50 can contribute the full $24,500, though plan nondiscrimination testing may cap actual deferrals.
Overall contribution caps
The $72,000 total limit applies uniformly to HCEs with no separate employer carve-out, per Fidelity Investments. Workers 50+ who also qualify as HCEs can contribute up to $32,500 combined ($24,500 deferral plus $8,000 catch-up). Those aged 60 through 63 can reach $35,750 total, as University of Maryland HR explains.
What this means: most Americans won’t hit the $72,000 ceiling, but those who do—typically those with generous employer matches—should model their full picture including all contribution streams.
What are the catch-up rules for 2026?
Age 50+ contributions
The standard catch-up for participants 50 and older rises to $8,000 in 2026, up from $7,500 in 2025, per the IRS announcement IR-2025-111. Combined with the base $24,500 deferral, workers 50 and older can set aside up to $32,500 for 2026.
Age 60–63 super catch-up
SECURE 2.0 introduced an enhanced catch-up for workers aged 60, 61, 62, or 63: an additional $11,250 on top of the base deferral, unchanged from 2025, according to the IRS Newsroom. This brings the total maximum contribution to $35,750 for those in this age window. Starting in 2026, catch-up contributions must be Roth for participants whose prior-year FICA wages exceeded $150,000, per Fidelity Investments. The SECURE 2.0 mandate is the key driver here, as ADP details.
Workers 60-63 get a $3,250 boost over standard catch-up participants—but only if that extra amount goes into a Roth 401(k). Pre-tax deferral flexibility vanishes for those hitting the FICA threshold.
The trade-off: high earners who would benefit from traditional (pre-tax) deferrals lose that option once they trigger the mandatory Roth requirement. Tax diversification strategy becomes essential in this scenario.
What are 2026 401(k) and IRA max contribution limits?
IRA and Roth IRA limits
IRA contributions rise to $7,500 for 2026, up from $7,000 in 2025, with a $1,100 catch-up for those 50 and older (increased from $1,000), per the IRS Newsroom. Roth IRA phase-out ranges for single filers covered by a workplace plan land at $81,000–$91,000 MAGI; for married filing jointly not covered by a plan, $242,000–$252,000 MAGI, according to Principal Financial.
Related HSA limits
HSA limits for 2026 are $4,400 self-only and $8,750 family coverage, with an additional $1,000 catch-up for savers 55 and older, per Fidelity Investments. These operate independently of retirement account caps.
The $7,500 IRA limit is less than one-third of the 401(k) deferral, but IRA flexibility—no required minimum distributions for Roth, broader investment choice—makes it a valuable supplement for catch-up savers who’ve maxed their workplace plans.
For workers eligible for both accounts: IRA and 401(k) limits are tracked separately, so maximizing both in the same year is possible if income limits allow Roth IRA contributions.
What is the employer 401k contribution limit?
Matching and profit-sharing
Employer matching and profit-sharing contributions count toward the $72,000 aggregate limit, with no distinct separate employer cap, per Fidelity Investments. The IRS does not set a standalone ceiling for employer contributions—only the overall $72,000 applies.
Combined caps
The Section 415(c) limit of $72,000 is the combined ceiling. If your employer contributes $20,000 in matching funds, your personal contribution room shrinks to $52,000. Workers 50 and older receiving full employer matches may find less room for catch-up contributions before hitting the cap.
High-earning employees at firms with robust profit-sharing arrangements are most likely to encounter this scenario—tracking both streams prevents accidentally exceeding the cap.
The implication: generous employer matches are a good problem to have, but they require active tracking. If your employer’s contribution is substantial, model your combined picture early in the year.
403(b) and 457(b) plans
403(b) plans match 401(k) limits exactly for deferrals and catch-ups per ASPPA, while governmental 457(b) plans follow the same structure per Nationwide Retirement Solutions. A separate lifetime catch-up of $15,000 applies to 403(b) participants, as Nationwide confirms. SIMPLE IRA plans have their own limits: $17,000 deferral (up from $16,500), $4,000 catch-up for age 50+, and $5,250 for ages 60–63, per the IRS Newsroom.
The pattern: 401(k), 403(b), and 457(b) share identical deferral and catch-up limits for 2026, but each plan type has its own distinct rules around matching and lifetime catch-ups.
Confirmed facts
- 401(k) deferral $24,500 per IRS
- Total DC plan limit $72,000 per TIAA
- Standard catch-up $8,000 for age 50+ per IRS
- Super catch-up $11,250 for ages 60–63 per IRS
- IRA limit $7,500 per IRS
- Roth catch-up mandatory over $150,000 FICA per ADP
What’s unclear
- Exact 2026 defined benefit 415(b) limit pending final guidance per Groom Law Group
- Key Employee compensation threshold updates per Groom Law Group
“The amount individuals can contribute to their 401(k) plans in 2026 has increased to $24,500, up from $23,500 for 2025.”
— IRS (U.S. Internal Revenue Service)
“Starting in 2026 higher earners making catch-up contributions to a 401(k) will have to make these contributions to a Roth 401(k).”
— Fidelity Investments (Financial Services Provider)
“The catch-up contribution limit that generally applies for employees aged 50 and over in 401(k), 403(b), and governmental 457 plans is increased to $8,000, up from $7,500 for 2025.”
— IRS (U.S. Internal Revenue Service)
For American workers who have been saving consistently, 2026 opens meaningful new ground. The $1,000 deferral bump plus the $500 catch-up increase together create thousands in additional tax-advantaged room compared to 2025. The Roth catch-up mandate for high earners is the most consequential structural change: it removes the pre-tax option for a specific group of savers who may have preferred to defer taxes on that money. Workers in the 60–63 window get the most generous total cap at $35,750—but only if they route that extra catch-up through a Roth account.
Related reading: IRS phone number · W-9 form
Frequently asked questions
Is the 2026 401k limit higher than 2025?
Yes. The 401(k) employee deferral rises to $24,500 for 2026, up from $23,500 in 2025—a $1,000 increase, announced by the IRS Newsroom.
Can I contribute to both 401k and IRA in 2026?
Yes, subject to income limits. IRA and 401(k) are separate contribution systems. You can defer up to $24,500 in your workplace plan and contribute up to $7,500 in an IRA in the same year, per IRS Newsroom.
What counts toward the 401k total limit?
All contributions—your deferrals, employer match, profit-sharing, and after-tax contributions—count toward the $72,000 aggregate cap per Fidelity Investments.
Are there limits for Roth 401k?
The $24,500 deferral limit applies to all 401(k) contributions regardless of tax treatment. Roth 401(k) contributions count the same as pre-tax deferrals toward this ceiling.
How does SECURE 2.0 affect 2026 catch-ups?
SECURE 2.0 mandates that catch-up contributions for participants with prior-year FICA wages over $150,000 must be made to a Roth 401(k) starting in 2026, per ADP.
What if my compensation is under $24,500?
You can contribute up to 100% of your compensation (before-tax deductions). If you earn $18,000, your maximum deferral is $18,000, not $24,500, per IRS Notice 2025-67.
Does employer match count against my limit?
Yes. The employer match counts toward the $72,000 aggregate limit, not the $24,500 deferral limit, per Fidelity Investments.
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