2026 contribution limits: every IRS account limit in one place

The IRS adjusts contribution limits for most tax-advantaged accounts each fall under inflation-indexing rules. All figures below are for tax year 2026. This page covers every major account type — employer plans, IRAs, health accounts, and education savings — so you can set contribution rates for the year without hunting across multiple IRS notices.^[1]

Use this page as a planning bookmark: confirm your payroll deferrals still make sense under the new caps, check whether catch-up or super catch-up eligibility applies to you, and cross-check HSA and FSA elections before open enrollment closes. Every dollar amount on this page is imported from the same formula constants that power FinanceCruncher calculators — when those constants update after the next IRS announcement, this guide updates with them. For bracket and deduction changes (as opposed to contribution caps), see the companion tax changes for 2026 guide.

Contribution limits are annual ceilings, not recommendations. How much you should put into each account depends on cash flow, employer match, tax bracket, emergency savings, and debt. The sections below tell you the legal maximums; the linked calculators help you model a personal plan within those ceilings.

Employer retirement plans^[1][4]

Workplace plans — 401(k), 403(b), governmental 457(b), and SIMPLE IRA — share a common structure: an employee elective deferral limit, optional catch-up amounts for older workers, and (for defined-contribution plans) a separate overall annual additions limit under IRC §415(c). The employee deferral limit for 401(k), 403(b), and most 457(b) plans in 2026 is $24,500, up from $23,500 in the prior year. That figure is the amount you can elect to defer from pay into traditional or Roth deferral accounts (or a mix), before any employer match or profit-sharing.

Catch-up contributions for age 50 and older are separate from the base deferral limit. For 401(k)-style plans the standard catch-up is $8,000. Under SECURE 2.0, participants ages 60 through 63 may use an enhanced “super” catch-up of $11,250 instead of the standard catch-up — not in addition to it. SIMPLE IRA plans have their own lower deferral and catch-up schedule, reflecting the design of those plans for smaller employers.

The 60–63 super catch-up applies to 401(k), 403(b), governmental 457(b), and SIMPLE IRA under SECURE 2.0. For SIMPLE IRA the super catch-up is $5,250 (150% of the standard catch-up). The total §415(c) limit of $72,000 covers all contributions to a single plan — employee deferrals, employer match, and profit-sharing — combined. High earners with generous matches can hit the §415(c) ceiling even when their own deferrals are below the elective deferral limit, so it is worth watching both numbers if your employer contributes heavily. For a deeper walkthrough of deferral, catch-up, and annual additions rules, see the 401(k) contribution limits for 2026 guide.^[4]

SIMPLE IRA employee deferrals for 2026 top out at $17,000, with a $4,000 catch-up for ages 50–59 and 64+ and the $5,250 enhanced catch-up for ages 60–63. Employers that sponsor a SIMPLE must also make matching or nonelective contributions under the plan’s chosen formula; those employer amounts are separate from the employee deferral limit above.^[5]

→ Calculate 401(k) growth and match

IRA and Roth IRA^[1][2]

Traditional and Roth IRAs share the same dollar contribution ceiling for a given year. For 2026, that shared limit is $7,500 if you are under age 50, or $8,600 if you are 50 or older (the base limit plus a $1,100 catch-up). You cannot contribute the full limit to a Roth and another full limit to a traditional IRA in the same year — the combined total across all of your IRAs cannot exceed the annual ceiling. This is up from $7,000 in the prior year.

Roth IRAs add an income eligibility screen on top of the dollar limit. If your modified adjusted gross income (MAGI) falls in the phase-out range for your filing status, your allowable Roth contribution is reduced; above the top of the range, you cannot contribute to a Roth IRA at all (though a backdoor Roth conversion may still be an option — that strategy has its own tax and pro-rata rules). Traditional IRA contributions are not barred by income, but deductibility can be limited when you or your spouse is covered by a workplace retirement plan.

The contribution deadline for a given tax year typically runs through the April filing deadline of the following calendar year (without extension for IRA contributions). That flexibility lets you wait until you know your MAGI before deciding how much to put into a Roth versus a traditional IRA. For phase-out detail, deadlines, and excess-contribution fixes, see Roth IRA contribution limits for 2026 and Roth vs. traditional IRA.

→ Roth vs. traditional IRA calculator · Full Roth IRA limits guide

SEP-IRA^[5]

The SEP-IRA limit for 2026 is the lesser of $72,000 or 25% of compensation. SEP-IRA contributions are made by the employer (including self-employed individuals who can contribute for themselves). There are no employee catch-up contributions for SEP-IRA — the limit is the same regardless of age. The deadline for SEP-IRA contributions follows your tax filing deadline including extensions (October 15 for calendar-year sole proprietors who extend), making it uniquely flexible compared to the April 15 IRA deadline.

Self-employed people often use a SEP because setup is simpler than a solo 401(k), though a solo 401(k) can allow employee deferrals on top of employer profit-sharing and may reach a higher total in some income situations. Compensation for SEP percentage calculations follows IRS definitions (earned income for the self-employed after the deductible contribution itself), so the effective percentage of net profit can be lower than 25% of gross. If you are comparing SEP, SIMPLE, and solo 401(k) options, start with self-employed taxes explained and Publication 560 for the formal plan rules.^[5]

For 2026, the SEP dollar cap ($72,000) matches the §415(c) annual additions limit that applies to 401(k)-style plans ($72,000). Those figures often move together with inflation, but they remain separate statutory references — do not assume they are interchangeable when reading plan documents or software prompts.

Health accounts (HSA and FSA)^[3]

Health savings accounts (HSAs) and flexible spending accounts (FSAs) both let you set aside pre-tax dollars for medical costs, but the rules differ sharply. An HSA requires enrollment in a high-deductible health plan (HDHP) that meets IRS minimum deductible and maximum out-of-pocket tests. Unused HSA balances roll over indefinitely and can be invested. A health FSA is usually use-it-or-lose-it within the plan year (with a limited carryover or grace period if your employer’s plan allows). Dependent care FSAs cover qualifying childcare or eldercare so you can work, and they have a separate statutory household cap that does not inflate with HSA limits.

For calendar year 2026, HSA contribution limits and HDHP thresholds are:

Health FSA and dependent care FSA limits for plan years beginning in 2026:

HSA contributions can be made up to the tax filing deadline (April 15, 2027) for the 2026 tax year — same as IRAs. You must remain HSA-eligible under the HDHP rules for the months you claim, or use the full-contribution rule carefully if you are eligible on December 1 and stay eligible through the following year. FSA elections are set during open enrollment and generally cannot be changed mid-year except for qualifying life events. For eligibility, triple-tax treatment, and investment strategy, see HSA explained.

→ Project HSA growth

529 education savings^[6]

529 plans have no annual contribution limit set by the IRS, but contributions exceeding the annual gift tax exclusion of $19,000 per recipient may require a gift tax return (Form 709). The five-year superfunding election allows a one-time contribution of up to $95,000 per beneficiary — treated as if made over five years — without triggering gift tax. Superfunding is prorated: no additional gifts can be made to that beneficiary for five years without gift tax implications.

State tax deduction rules for 529 contributions vary by state and are not set by the IRS. Some states offer a deduction or credit for contributions to the in-state plan; others allow deductions for any state’s plan; a few offer no state tax benefit at all. Aggregate account balances can also bump into plan-specific maximums that are designed to cover projected qualified education costs — those caps are set by each program, not by a single federal number. For growth projections and contribution pacing, see 529 college savings explained.

→ Project 529 growth

Social Security wage base^[7]

The Social Security taxable wage base for 2026 is $184,500. Wages and self-employment income above this threshold are not subject to the 6.2% Social Security portion of FICA. Medicare tax (1.5%) applies to all wages with no cap; the Additional Medicare Tax (0.90%) applies above $200,000 for single filers and $250,000 for married filing jointly.

High earners who clear the wage base mid-year often see a jump in take-home pay once Social Security withholding stops — and a corresponding planning note for estimated taxes if self-employment income is involved. The wage base is separate from contribution limits for retirement and health accounts, but it belongs on this reference page because it is another annual IRS/SSA figure that changes with inflation and affects paycheck math. Estimate the impact on your net pay with the paycheck calculator.

→ Estimate your take-home pay

When the IRS updates limits

The IRS typically announces the following year’s retirement plan limits in late October or early November under IRC §415. HSA limits are announced separately — often via a revenue procedure in the spring — for the following calendar year. Gift tax exclusion adjustments are announced in fall with the IRS revenue procedure covering inflation adjustments. FinanceCruncher updates this page and the underlying formula constants each November after the IRS announcement. The last update to this page was 2026-07-13.

Until the next announcement, treat the figures on this page as the operative ceilings for payroll elections, estimated tax worksheets, and year-end catch-up contributions. If your plan document or payroll vendor shows a different number, ask which tax year and which limit type they are citing — employee deferral, catch-up, §415(c) annual additions, or employer contribution formula — before changing your elections.

Related reference pages: tax changes for 2026, 401(k) contribution limits, Roth IRA contribution limits, and HSA explained.