Every federal limit on what you can put into retirement accounts and an HSA, for 2026 and for 2027 as the IRS releases it. The 2026 figures are final. The IRS publishes the 2027 401(k) and IRA limits in mid-November 2026; until then, 2027 shows a forecast or "not yet announced", and this page switches to the official numbers the day they come out.
Maximum 401(k) contribution for 2026: 401(k), 403(b), 457 and TSP
| Limit | 2026 | 2027 |
|---|---|---|
| Your contributions (elective deferral) | $24,500 | $25,500 (projected) |
| Catch-up, age 50 and over | $8,000 | $8,500 (projected) |
| Catch-up, ages 60 to 63 (instead) | $11,250 | $11,750 (projected) |
| Most you can put in at 50+ / at 60 to 63 | $32,500 / $35,750 | $34,000 / $37,250 (projected) |
| You plus your employer, before catch-ups | $72,000 | Not yet announced |
| Pay counted for contributions | $360,000 | Not yet announced |
From 2026, if your FICA wages from the employer were above $150,000 the year before, catch-up contributions must go in as Roth. The 401(k) calculator projects your balance with these limits, the match and the catch-ups.
IRA contribution limits 2026 (traditional and Roth)
| Limit | 2026 | 2027 |
|---|---|---|
| Contribution | $7,500 | Not yet announced |
| Catch-up, age 50 and over | $1,100 | Not yet announced |
| Total at 50 and over | $8,600 | Not yet announced |
The limit is shared across all your traditional and Roth IRAs and cannot exceed your earned income for the year; a spouse without earnings can use the other spouse’s income on a joint return.
Roth IRA income limits
| Filing status | Phase-out range |
|---|---|
| Single or head of household | $153,000 to $168,000 |
| Married filing jointly | $242,000 to $252,000 |
| Married filing separately | Up to $10,000 |
Below the range you can contribute the full amount; above it, nothing directly, though a backdoor Roth is still possible. The Roth IRA calculator works out your reduced limit inside the range.
IRA deduction limits
| Your situation | Phase-out range |
|---|---|
| Single or head of household, covered by a workplace plan | $81,000 to $91,000 |
| Married filing jointly, you are covered | $129,000 to $149,000 |
| Married filing jointly, only your spouse is covered | $242,000 to $252,000 |
| Married filing separately, covered | Up to $10,000 |
With no workplace plan for you or your spouse, the deduction has no income limit. The IRA calculator shows your deductible amount.
SIMPLE and SEP IRAs
- SIMPLE IRA: $17,000 in 2026, plus a $4,000 catch-up at 50 and over, or $5,250 at 60 to 63. Some plans allow slightly higher amounts under SECURE 2.0.
- SEP IRA: employer contributions up to 25% of compensation, capped at $72,000, with no more than $360,000 of pay counted.
HSA
| Coverage | 2026 | 2027 |
|---|---|---|
| Self-only | $4,400 | $4,500 |
| Family | $8,750 | $9,000 |
| Catch-up, age 55 and over | $1,000 | $1,000 |
The 2027 HSA limits are already final: the IRS publishes them each spring.
Deadlines
- 401(k), 403(b), 457 and TSP: through payroll by December 31.
- IRA, Roth IRA and HSA contributions for 2026: until April 15, 2027.
- Saver’s credit for 2026: available up to an adjusted gross income of $80,500 on a joint return, $60,375 for heads of household and $40,250 for other filers.
When the 2027 limits come out
The IRS announces the next year’s 401(k) and IRA limits in the fall, usually in November, after the September inflation figures. The 2027 workplace-plan figures above are Milliman’s forecast. The other 2027 changes, from Social Security to IRMAA, are collected on 2027 retirement numbers.
Figures checked on against IRS, 401(k) limit increases to $24,500 for 2026, IRA limit increases to $7,500 (IR-2025-111, Notice 2025-67), Milliman, 2027 IRS limits forecast (Sept 11, 2026), IRS, Rev. Proc. 2025-19 (2026 HSA limits) (PDF) and IRS, Rev. Proc. 2026-24 (2027 HSA limits) (PDF).