401k and Roth IRA contribution limits for 2026
Every 2026 contribution limit, catch up, and Roth IRA income phaseout in one scannable reference. Updated for the SECURE 2.0 provisions taking effect this year.
| 401k employee deferral | $24,500 |
| 401k catch up at 50 plus | $8,000 |
| 401k super catch up ages 60 to 63 | $11,250 |
| 401k combined employee plus employer cap | $72,000 |
| Roth IRA contribution limit | $7,500 |
| Roth IRA catch up at 50 plus | $1,100 |
| HSA self only | $4,300 |
| HSA family | $8,550 |
Three years of limit changes
A short historical view to put 2026 in context.
| Limit | 2024 | 2025 | 2026 |
|---|---|---|---|
| 401k employee | $23,000 | $23,500 | $24,500 |
| 401k 50+ catch up | $7,500 | $7,500 | $8,000 |
| 401k 60 to 63 super catch up | n/a | $11,250 | $11,250 |
| Roth IRA | $7,000 | $7,000 | $7,500 |
| Roth IRA 50+ catch up | $1,000 | $1,000 | $1,100 |
| Combined 401k cap | $69,000 | $70,000 | $72,000 |
Where the phaseout begins and ends
Modified adjusted gross income, tax year 2026.
Single filer
- Full $7,500Up to $153,000
- Partial$153,000 to $168,000
- None (use backdoor)Above $168,000
Married filing jointly
- Full $7,500Up to $242,000
- Partial$242,000 to $252,000
- None (use backdoor)Above $252,000
Calculate the partial contribution as: (upper end minus your modified AGI) divided by the phaseout span ($15,000 single or $10,000 joint), then multiply by the full $7,500 limit. Round down to the nearest $10. Use the IRS Worksheet 2-2 in Publication 590-A for the authoritative method.
SECURE 2.0 provisions for 2026
Mandatory Roth catch up over $150k
Workers earning above $150,000 in the prior calendar year must direct catch up contributions into the Roth 401k bucket if the plan supports Roth. Effective starting tax year 2026 after the SECURE 2.0 administrative delay.
Super catch up ages 60 to 63
A higher catch up of $11,250 applies for the four years from age 60 through 63. After 63 the standard $8,000 catch up resumes. Purpose is to help pre retirees front load savings near peak earning years.
Auto enrolment for new plans
Most new 401k plans started after 2022 must auto enrol employees at 3 to 10 percent and step up by 1 percent annually until at least 10 percent. Existing plans are grandfathered.
Emergency withdrawals up to $1,000
Workers can take one penalty free emergency withdrawal up to $1,000 per calendar year from a 401k or IRA, repayable within three years.
Limits questions
What is the 401k contribution limit for 2026?+
The 2026 employee 401k limit is $24,500. Workers age 50 or older add an $8,000 catch up for $32,500 total. Workers ages 60 to 63 are eligible for a SECURE 2.0 super catch up that raises the total to $35,750. Combined employee plus employer contributions are capped at $72,000.
What is the Roth IRA income limit for 2026?+
Direct Roth IRA contributions phase out between modified adjusted gross income of $153,000 and $168,000 for single filers and $242,000 to $252,000 for married filing jointly. Within the phaseout the contribution drops on a sliding scale. Above the upper end you cannot contribute directly, but the backdoor Roth IRA remains an option.
Can I contribute to both a 401k and a Roth IRA?+
Yes. The 401k limit and the Roth IRA limit are independent. Contributing the full $24,500 to a 401k does not reduce your Roth IRA cap of $7,500. The only ceiling on the Roth IRA is the income phaseout.
What is the partial Roth IRA contribution if I am inside the phaseout?+
Use this formula: phaseout cap minus your modified AGI, divided by phaseout span ($15,000 single or $10,000 joint), times the full limit. Round down to the nearest $10. For example, a single filer with $160,000 modified AGI: ($168,000 minus $160,000) divided by $15,000 equals 53 percent. 53 percent of $7,500 is $3,975, rounded to $3,970.