2026 401(k), IRA & HSA Limits: $23.5K / $7K / $4.4K (Full Table)

Tax-advantaged retirement account contribution limits for {YEAR}: 401(k) employee deferral $23,500 ($31,000 with age-50 catch-up, $34,750 with age 60-63 super catch-up). Traditional and Roth IRA: $7,000 ($8,000 with catch-up). HSA: $4,400 single / $8,750 family. Health FSA: $3,300. Dependent care FSA: $5,000. Always verify current figures at IRS.gov before contributing — limits adjust annually for inflation.

Key takeaways

• {YEAR} 401(k) limit: $23,500 employee + $7,500 catch-up (50+) + $11,250 super catch-up (60-63)
• {YEAR} IRA limit: $7,000 + $1,000 catch-up (50+) — applies to Roth and Traditional combined
• {YEAR} HSA limit: $4,400 single / $8,750 family + $1,000 catch-up (55+) — best tax treatment in the code
• Roth IRA income phase-out: $150K–$165K single / $236K–$246K MFJ — high earners use backdoor Roth
• Maxing all available accounts: ~$45K/yr single, ~$50K/yr family (excluding employer match)
• Filling tax-advantaged buckets before taxable is almost always optimal
• You have until April 15 of the following year to make IRA and HSA contributions for the prior year
• See full priority order in the how to invest $10,000 guide

{YEAR} 401(k) and 403(b) limits

• Employee contribution: $23,500 (up from $23,000 in 2025)
• Catch-up contribution (age 50+): $7,500 additional — total $31,000
• Super catch-up (age 60-63): $11,250 additional — total $34,750 (SECURE 2.0 provision)
• Employer + employee combined annual addition: $70,000 (or $77,500 with catch-up, $81,250 with super catch-up)
• Highly compensated employee (HCE) threshold: $160,000
• Compensation cap for plan purposes: $345,000 (high earners — employer match calculated only up to this)

{YEAR} IRA limits (Traditional and Roth)

• Contribution limit: $7,000 (same as 2025) — combined Roth + Traditional, not each
• Catch-up (50+): $1,000 additional — total $8,000
• Roth income phase-out (single): $150,000–$165,000 (no Roth contribution above $165K)
• Roth income phase-out (married filing jointly): $236,000–$246,000
• Roth income phase-out (married filing separately, living together): $0–$10,000
• Traditional IRA deduction phase-out (single + workplace plan): $79,000–$89,000
• Traditional IRA deduction phase-out (MFJ + workplace plan): $126,000–$146,000
• No income limit on Traditional IRA contributions (only the deduction phases out)

{YEAR} HSA limits

• Self-only coverage: $4,400 (up from $4,300 in 2025)
• Family coverage: $8,750 (up from $8,550 in 2025)
• Catch-up (55+): $1,000 additional
• HDHP minimum deductible: $1,650 single / $3,300 family
• HDHP maximum out-of-pocket: $8,300 single / $16,600 family
• Funds roll over indefinitely (no use-it-or-lose-it)
• Contribution deadline: April 15 of following year

{YEAR} FSA limits

• Health FSA: $3,300 (use-it-or-lose-it unless plan offers $660 carryover)
• Limited-Purpose FSA (vision/dental only, HSA-compatible): $3,300
• Dependent care FSA: $5,000 (couples filing jointly) or $2,500 (married filing separately)
• Commuter benefits: $325/month each for transit and parking

Other {YEAR} limits worth knowing

• SEP-IRA: lesser of 25% of compensation or $70,000 (for self-employed)
• SIMPLE IRA: $16,500 + $3,500 catch-up (50+) — common at small businesses
• Solo 401(k): $23,500 employee + 25% employer = up to $70,000 total
• 529 plan: no federal annual limit; gift-tax considerations above $19,000/donor/year ($95K 5-year frontload)
• Social Security taxable wage base: $176,100 (FICA stops above this)

Why these matter — the priority order

Tax-advantaged space is use-it-or-lose-it each year. Once January 1 of the next year arrives, you lose any unused 401(k) and FSA limit forever (IRA and HSA give a grace period until tax day). The standard priority order most planners recommend: (1) 401(k) up to employer match — free money beats every other dollar, (2) HSA if HDHP-eligible — triple tax advantage, (3) Max Roth IRA ($7,000) — flexibility + tax-free growth, (4) Max 401(k) — finish the $23,500 deferral, (5) Taxable brokerage. See the full math in the how to invest $10,000 guide and the Snowballr Cost-of-Waiting Index.

Worked example: high earner stacking accounts

Sarah, 35, earns $180K, married filing jointly with HDHP coverage. Her optimized {YEAR} contribution stack: 401(k) employee deferral $23,500 + employer 5% match $9,000 + Family HSA $8,750 + Backdoor Roth $7,000 + spousal Backdoor Roth $7,000 = $55,250 directly into tax-advantaged accounts plus the $9K match. Total tax-advantaged dollars compounding: $64,250 this year. At 8% over 30 years, this single year of contributions alone grows to ~$646,000.

Action items for {YEAR}

• Update your 401(k) contribution % to hit $23,500 — divide by paychecks per year (e.g., 26 × $904 for biweekly)
• Schedule 12 monthly Roth IRA transfers of $583 ($7,000 ÷ 12) for automation
• If over 50: add catch-up — additional $7,500 to 401(k) or $1,000 to IRA
• If age 60-63: claim the new super catch-up — additional $11,250
• If HSA-eligible: max it — triple tax advantage beats every other account
• Re-check your Roth eligibility against income — high earners need backdoor Roth
• If you missed maxing 2025: you have until April 15, {YEAR}+1 to make 2025 IRA and HSA contributions

Common mistakes

• Treating limits as targets when you can actually afford more — most workers leave free employer-match dollars on the table
• Forgetting catch-up eligibility at 50 — IRS-issued $8,500 of additional tax-advantaged space per year
• Contributing to Roth IRA while phased out — triggers excess contribution penalty until withdrawn
• Skipping the HSA because "I don't have medical bills" — the HSA is the most tax-efficient retirement account on the planet
• Not coordinating spouse contributions — both spouses get full IRA and HSA limits (if both eligible)
• Missing the April 15 deadline for prior-year IRA/HSA contributions