Retirement
Contribution Limits
The internal Revenue Service updates retirement contribution limits annually. These include 403(b), 457(b), 401(k), and Individual Retirement Accounts. See below for the latest information on contribution limits and eligibility rules.
Quick Links
Employer-Sponsored Retirement Plan Contribution Limits
Employee Contribution Limits
|
Plan
|
2026 Employee Contribution Limit
|
2025 Employee Contribution Limit
|
|---|---|---|
|
401(k)
|
$24,500 | $23,500 |
|
403(b)
|
$24,500 | $23,500 |
|
457(b)
|
$24,500 | $23,500 |
Employee and Employer Combined Contributions
|
Plan
|
2026 Combined Contribution Limit
|
2025 Combined Contribution Limit
|
|---|---|---|
|
401(k)
|
$72,000 | $70,000 |
|
403(b)
|
$72,000 | $70,000 |
|
457(b)
|
$24,500 | $23,500 |
Catch-Up Contributions
|
Type
|
2026 Contribution Limit
|
2025 Contribution Limit
|
|---|---|---|
|
Age 50 or Older*
|
$8,000 | $7,500 |
|
Age 60 to 63*
|
Up to $11,250 | Up to $11,250 |
|
15 Year Rule (403(b) Only)**
|
$3,000 | $3,000 |
|
3 Year Rule (457(b) Only)***
|
Up to $49,000 | Up to $47,000 |
Note: Effective in 2026, high earners (HEs) who make over $150,000 in FICA wages (adjusted for inflation) for the previous years must make the age 50 and older and age 60 to 63 catch-up contributions on a post-tax Roth basis in the current year.
*These contributions are allowed in 401(k), 403(b) and governmental 457(b) Plans.
**Eligible employees with 15 or more years of full-time service may contribute up to $3,000 more for five years or a maximum of $15,000.
***May be eligible to defer up to two times the annual contribution limit over the final three years of service. Employees cannot participate in the three-year-catch-up and the 457(b) Plan age 50+ catch-up during the same tax year.
Individual Retirement Accounts
| Type |
2026 Contribution Limit
|
2025 Contribution Limit
|
|
Traditional IRA
|
$7,500
|
$7,000
|
|
Roth IRA
|
$7,500
|
$7,000
|
|
Age 50 or Older Catch-Up Contribution
|
$1,100
|
$1,000
|
Phase-Out Ranges and Limitations:
You may be able to deduct contributions to a traditional IRA, depending on your circumstances. If you or your spouse were covered by a retirement plan at work during the year, the deduction could be reduced or phased out entirely, based on your income and filing status. However, if neither of you had access to a workplace retirement plan, you can generally deduct the full amount without any limits.
| Description: |
2026 Income Limits
|
2025 Income Limits
|
|
Single taxpayers covered by a workplace retirement plan
|
Between $81,000 and $91,000 |
Between $79,000 and $89,000
|
| Married couple filing jointly (if the spouse making the IRA contributions is covered by a workplace retirement plan) |
Between $129,000 and $149,000
|
Between $126,000 and $146,000 |
|
IRA contributor who is not covered by a workplace retirement plan and is married to someone who is covered
|
Between $242,000 and $252,000 | Between $236,000 and $246,000 |
|
Married individual filing separately, whether or not covered by a workplace retirement plan
|
Between $0 and $10,000 | Between $0 and $10,000 |
Explore Our Blogs
General
Pre-Tax vs. Post-Tax Roth 403(b) Contributions: What’s the Difference?November 25, 2025
If you work in the education industry, chances are your employer offers a retirement savings plan, such as a 403(b) plan. These plans are a popular way for employees to prepare for the future, espe...
General
How to Create a Retirement Budget: A Step-by-Step GuideMarch 24, 2026
Whether you’re already retired or prepping, this guide will assist in financial preparation for retirement to help support your lifestyle and help ensure peace of mind.
General
How to plan for healthcare costs in retirementJuly 25, 2023
Planning for healthcare costs in retirement is essential, as expenses can increase after losing employer-sponsored coverage. Learn about Medicare options, out-of-pocket costs, long-term care, and s...
Reimbursement Accounts
How Your HSA Can Help You Prepare for RetirementDecember 23, 2025
Did you know that a Health Savings Account (HSA) can help you prepare for retirement?
Need more help?
Our customer service team is available Monday – Friday 7:00 a.m. to 7:00 p.m. CST.
Contact Us