401(k) Contribution Limits for 2026: Every Number, Verified
• Base employee limit: $24,500 (up from $23,500 in 2025)
• Catch-up, age 50+: +$8,000 → total $32,500
• Super catch-up, ages 60–63: $11,250 — it replaces the $8,000, it does not stack
• High earners: catch-up may have to be Roth from 2026 — see the $150,000 rule
Every November the IRS publishes the retirement plan limits for the following year. For 2026 they are in IRS Notice 2025-67, published November 13, 2025. Below is each number, exactly as the IRS states it — and the two places where people most often get it wrong.
401(k), 403(b), governmental 457(b) and TSP
| What | 2026 | 2025 | Change |
|---|---|---|---|
| Base elective deferral | $24,500 | $23,500 | +$1,000 |
| Catch-up (age 50+) | +$8,000 | +$7,500 | +$500 |
| Total with catch-up (50–59, 64+) | $32,500 | $31,000 | +$1,500 |
| Super catch-up (ages 60–63) | $11,250 | $11,250 | unchanged |
| Total with super catch-up (60–63) | $35,750 | $34,750 | +$1,000 |
The mistake almost everyone makes: the super catch-up replaces, it does not stack
SECURE 2.0 created a higher catch-up for savers aged 60, 61, 62 and 63: $11,250 in 2026. The common error is adding it on top of the standard catch-up. That is wrong.
If you are 60–63 in 2026, your catch-up is $11,250 instead of $8,000. Your ceiling is $24,500 + $11,250 = $35,750 — not $43,750. At 64 you drop back to the standard $8,000 catch-up.
IRA limits for 2026 (Traditional and Roth)
| What | 2026 | 2025 |
|---|---|---|
| Contribution limit | $7,500 | $7,000 |
| Catch-up (age 50+) | +$1,100 | +$1,000 |
| Total with catch-up | $8,600 | $8,000 |
SIMPLE 401(k) / SIMPLE IRA for 2026
| What | 2026 |
|---|---|
| Base limit | $17,000 |
| Catch-up (age 50+) | +$4,000 |
| Super catch-up (ages 60–63) | $5,250 |
One more 2026 change to know about
If your wages from your employer were above $150,000 in the prior year, your catch-up contributions may be required to go in as Roth starting in 2026. Some articles say this starts in 2027 — both dates exist, but they apply to different things. We decoded it here: The 2026 Roth Catch-Up Rule and the $150,000 Line.
Sources
Educational content only — not financial, tax or legal advice. Figures verified against the sources above at the time of writing; always confirm on irs.gov before acting. Consult a qualified financial advisor about your situation.