Personal Finance & Estate › Retirement accounts & pensions › 401(k) plan
2026 contribution limits & catch-up rules
$24,500 401(k); $7,500 IRA· Tax rule
Law or rule (2026)Set by statute, regulation or the agency; numbers change yearly.
The IRS's yearly caps on how much you can put into 401(k)s, IRAs and similar plans, plus extra catch-up room after 50.
See it on the Personal Finance & Estate map →How it works
For 2026, workers can defer $24,500 from pay into a 401(k), 403(b) or most 457(b) plans. Age 50+ adds an $8,000 catch-up; ages 60–63 get $11,250 instead. Employee plus employer money is capped at $72,000. IRAs allow $7,500, plus $1,100 at 50+. The deferral cap is per person, not per plan. New in 2026: if last year's FICA wages topped $150,000, catch-ups must go in as Roth (after-tax).
Why it matters for you
Unused room cannot be carried forward, and excess deferrals across two employers must be fixed by April 15 or the money is taxed twice.
Rules, limits and sources (2026)
IRS Notice 2025-67 (November 2025) set the 2026 figures under tax code sections 402(g) and 415(c); the SECURE 2.0 Act (2022) created the age 60–63 and Roth catch-up rules.
Watch out for
Employers may skip the 60–63 catch-up, and detailed Roth catch-up regulations bind only from 2027; how self-employment or K-1 income fits these rules is a CPA question.
Connections (2)
▸2026 contribution limits & catch-up rules cap yearly deposits into 401(k) planLaw or rule (2026)
How they connect
The IRS caps what you can defer from pay into a 401(k): $24,500 in 2026, plus $8,000 at 50+ or $11,250 at ages 60–63. Employee plus employer money tops out at $72,000. High earners' catch-ups must now be Roth. The cap is per person, so two jobs share one limit.
When it applies
Set each fall by the IRS (Notice 2025-67 for 2026) under tax code sections 402(g) and 415(c); the SECURE 2.0 Act of December 2022 added the newest catch-up rules.
The rule
The figures are published law; plan administrators enforce them, and excess deferrals must be returned by April 15 to avoid double taxation.
Watch out for
Plans differ on offering the 60–63 catch-up, and practice on the Roth catch-up rule is still settling before final regulations bind in 2027.
▸403(b) & 457(b) plans (nonprofit & government) use the same dollar caps listed in 2026 contribution limits & catch-up rulesLaw or rule (2026)
How they connect
403(b) and governmental 457(b) plans share the 401(k)'s 2026 caps: $24,500 in deferrals, $8,000 extra at 50+, $11,250 at ages 60–63. But the 457(b) limit is separate, so someone with both can double up, and each plan type may offer a special catch-up for long-tenured or near-retirement workers.
When it applies
The IRS announced the 2026 figures in November 2025 (Notice 2025-67); limits reset each January.
The rule
IRC Secs. 402(g), 414(v) and 457(e)(15); IRS Notice 2025-67 lists the figures.
Watch out for
Coordinating special catch-ups with age-based ones is confusing; the plan administrator and a CPA should confirm each year's maximum.