24 Jul 2026 Retirement Plan Contribution Limits: What You Can Save at Every Age and Income

How often do you find yourself Googling Roth contribution limits? Below is a full breakdown of allowable retirement plan contributions by plan type, along with the age-based catch-up rules and income thresholds that determine how much you can put away this year. These change every year! It’s a great idea to check contribution limits throughout the year to ensure you’re maximizing your options. 

401(k), 403(b), 457(b), and the Thrift Savings Plan

These employer-sponsored plans share the same base limits.

Standard limit: $24,500 for employees under 50.

Age 50+ catch-up: An additional $8,000, for a total of $32,500.

Age 60 to 63 super catch-up: Employees who turn 60, 61, 62, or 63 by year end can contribute an additional $11,250 instead of the standard $8,000 catch-up, bringing their total to $35,750. This higher catch-up is only available if the employer’s plan has adopted it. A separate 15-year catch-up may also apply for long-tenured employees at certain nonprofit organizations; check with your plan administrator.

High earners and the Roth catch-up mandate: Starting in 2026, anyone who earned more than $150,000 in FICA wages from their employer in the prior year must make their catch-up contributions (age 50+ or age 60 to 63) as Roth contributions, meaning after-tax dollars. This is a significant shift for higher-income savers who previously defaulted to pre-tax catch-up contributions, and it will change your tax return!

Total contribution limit for employer sponsored plans: Combined employee and employer contributions can reach $72,000, or $80,000 for those 50 and older. 

Traditional and Roth IRAs

Standard limit: $7,500, up from $7,000 in 2025.

Age 50+ catch-up: An additional $1,100, for a total of $8,600.

Traditional IRA deduction phase-outs (if you or your spouse is covered by a workplace plan):

• Single filers: phases out between $81,000 and $91,000 of modified adjusted gross income
• Married filing jointly (contributor covered at work): $129,000 to $149,000
• Married filing jointly (spouse covered, contributor is not): $242,000 to $252,000
• Married filing separately: $0 to $10,000

If neither spouse is covered by a workplace plan, the full deduction is available regardless of income!

Roth IRA income phase-outs:

• Single filers and heads of household: $153,000 to $168,000
• Married filing jointly: $242,000 to $252,000
• Married filing separately: $0 to $10,000

Above the top of each range, direct Roth contributions are not allowed, though a backdoor Roth conversion may still be an option depending on your other IRA balances. Always check with a CPA or CFP before doing this. 

SIMPLE IRA and SIMPLE 401(k)

Standard limit: $17,000, up from $16,500.

Age 50+ catch-up: An additional $4,000, for a total of $21,000.

Age 60 to 63 super catch-up: $5,250 instead of $4,000, for a total of $22,250, if the employer’s plan allows it.

Note on multiple plans: If someone contributes to a SIMPLE plan alongside another employer plan in the same year, the combined salary reduction contributions across all plans are capped at $24,500.

SEP-IRA

Standard limit: The lesser of 25% of profit or $72,000. There is no employee salary deferral in a SEP-IRA and no catch-up provision. 

Solo 401(k)

Self-employed individuals with no employees other than a spouse can combine the employee deferral limit with an employer profit-sharing contribution.

Total limit: $72,000 for those under 50, $80,000 for those 50 and older, and up to $83,250 for those age 60 to 63 taking the super catch-up, assuming sufficient net self-employment income to support the employer contribution.

Health Savings Account (HSA)

Not a retirement plan on paper, but functionally one of the most powerful retirement savings vehicles available due to its triple tax advantage: contributions are pre-tax, growth is tax-free, and withdrawals for qualified medical expenses are tax-free at any age. After 65, withdrawals for any purpose are taxed as ordinary income but no longer penalized, which makes an HSA behave like a second IRA in retirement.

Individual coverage: $4,400

Family coverage: $8,750

Age 55+ catch-up: An additional $1,000, unchanged from prior years and not indexed for inflation.

HDHP minimum annual deductible (the plan has to have at least this much deductible to qualify as HSA-eligible)

• Self-only: $1,700
• Family: $3,400

HDHP maximum out-of-pocket limit (deductibles, copays, and coinsurance combined, not counting premiums)

• Self-only: $8,500
• Family: $17,000

Saver’s Credit

For lower and moderate income savers, the Saver’s Credit offers a tax credit worth up to 50% of retirement contributions.

2026 income limits:

• Married filing jointly: $80,500
• Head of household: $60,375
• Single or married filing separately: $40,250

The bottom line

The theme for 2026 is that nearly every limit moved up, some by more than usual, and the new mandatory Roth catch-up rule for anyone earning over $150,000 in FICA wages is the biggest structural change. If you are 50 or older, or approaching the age 60 to 63 window, this is a good year to revisit how your catch-up contributions are structured, particularly if your plan has not yet adopted the higher age 60 to 63 catch-up limit.

As always, the right combination of accounts depends on your income, your employer’s plan design, and your broader tax picture. If you have questions about how these limits apply to your specific situation, reach out and we can walk through it together.

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