2026 IRS 401(k), IRA & HSA Contribution Limits (Full Table)

Use the limit for your tax year

These figures apply to 2026. They do not automatically roll forward when the calendar changes. Review your contributions across providers before setting payroll deductions or transfers; a second account does not create a second personal limit.

401(k) and IRA catch-up contributions

For eligible participants aged 50 or older, the standard 401(k) catch-up is $8,000 and the IRA catch-up is $1,100. For ages 60–63, the higher 401(k) catch-up is $11,250 instead of $8,000. Check your plan rules and tax treatment before electing catch-up contributions.

Roth treatment for some 2026 catch-up contributions

Beginning with 2026 contributions, an eligible participant whose 2025 Social Security (FICA) wages from the employer sponsoring an applicable plan exceeded $150,000 generally must make 2026 catch-up contributions to that plan on a Roth basis if the plan offers Roth catch-ups. This is a tax-treatment rule, not a higher contribution limit; the threshold is based on wages from the plan sponsor, not total household income. Plan type and eligibility matter, so confirm how your administrator applies the current IRS rules.

Contribution limit and deductibility are different

The IRA limit applies across traditional and Roth IRAs combined, subject to eligible compensation. Roth eligibility and traditional IRA deductibility also depend on income, filing status and workplace plan coverage. In 2026, direct Roth IRA contributions phase out at modified adjusted gross income of $153,000–$168,000 for single filers and $242,000–$252,000 for married couples filing jointly.

HSA coverage and eligibility

The HSA limit depends on eligible coverage and months of eligibility; employer contributions also count. A qualifying high-deductible plan alone does not establish every eligibility condition. Review IRS Publication 969 for other coverage, Medicare, the last-month rule and age-55 catch-up requirements.

Turn an annual limit into a contribution plan

For someone eligible for the full $24,500 employee limit and contributing evenly over 26 paychecks, $24,500 ÷ 26 is about $942.31 per paycheck. Subtract contributions already made before planning the remaining payroll deductions. With 12 equal IRA contributions, $7,500 ÷ 12 is $625 monthly. These are arithmetic examples, not recommendations to contribute beyond your available cash or eligibility.

Check before transferring

• Confirm the tax year and eligible contribution amount with the plan or custodian.
• Include contributions already made through other employers or providers.
• Review income-based restrictions and catch-up tax treatment separately.
• If you find an excess contribution, ask the plan or custodian about the correction procedure; penalties differ by account type.
• Use the compound interest calculator to compare hypothetical contribution amounts.