Annual contribution limits

The IRS deferral and total-contribution limits for 401(k) and IRA accounts — toggle between 2025 and 2026 to compare.

Reference

Annual contribution limits.

IRS deferral and total-contribution limits for 401(k) and IRA accounts. Toggle the year to compare.

Limit type	2026 limit
Employee elective deferral Section 402(g) salary contribution	$24,500
Catch-up contribution Age 50 and older	$8,000
Super catch-up contribution Ages 60–63 (SECURE 2.0)	$11,250
Total contribution limit Employee + employer, Section 415(c)	$72,000
Total including age 50+ catch-up Combined employee + employer	$80,000
IRA contribution Traditional & Roth IRA	$7,500
IRA catch-up contribution Age 50 and older	$1,100

Source: IRS Notice 2025-67 and related 2026 cost-of-living adjustments. The age 60–63 super catch-up is $11,250 for both years. Beginning in 2026, catch-up contributions for participants whose prior-year FICA wages exceeded $150,000 must be made on a Roth basis. Figures are general reference only and may change — confirm current limits with your advisor or CPA.