Retirement Account Contribution Limits: 2025 versus 2026
Written By Nikhil Majithia
Retirement Account Contribution Limits
2025 vs 2026 by Filing Status
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| Category / Plan Type | MFJ | HOH | Single | |||
|---|---|---|---|---|---|---|
| 2025 | 2026 | 2025 | 2026 | 2025 | 2026 | |
| Traditional IRA Contribution | $7,000 | $7,500 | $7,000 | $7,500 | $7,000 | $7,500 |
| IRA Catch-up (Age 50+) | $1,000 | $1,100 | $1,000 | $1,100 | $1,000 | $1,100 |
| 401k/403b/457 Catch-up (Age 50-59, 64+) | $7,500 | $8,000 | $7,500 | $8,000 | $7,500 | $8,000 |
| 401k/403b/457 Super Catch-up (Age 60-63) | $11,250 | $11,250 | $11,250 | $11,250 | $11,250 | $11,250 |
| SIMPLE IRA Catch-up (Age 50-59, 64+) | $3,500 | $3,750 | $3,500 | $3,750 | $3,500 | $3,750 |
| SIMPLE IRA Super Catch-up (Age 60-63) | $5,250 | $5,250 | $5,250 | $5,250 | $5,250 | $5,250 |
| Roth IRA Contribution | $7,000 | $7,500 | $7,000 | $7,500 | $7,000 | $7,500 |
| Roth IRA Phaseout Range | $236k–$246k | $242k–$252k | $150k–$165k | $153k–$168k | $150k–$165k | $153k–$168k |
| Trad. IRA Phaseout (if covered) | $126k–$146k | $129k–$149k | $79k–$89k | $81k–$91k | $79k–$89k | $81k–$91k |
| 401k/403b/457 Employee Limit | $23,500 | $24,500 | $23,500 | $24,500 | $23,500 | $24,500 |
| Overall Plan Limit (Section 415) | $70,000 | $72,000 | $70,000 | $72,000 | $70,000 | $72,000 |
| SIMPLE IRA Employee Limit | $16,500 | $17,000 | $16,500 | $17,000 | $16,500 | $17,000 |
| SEP IRA / Solo 401k Limit | $70,000* | $72,000* | $70,000* | $72,000* | $70,000* | $72,000* |
Note: MFJ = Married Filing Jointly, HOH = Head of Household
*SEP IRA and Solo 401k limits represent total contribution capacity (employer + employee combined). These limits are also capped at 25% of wages (or 20% for self-employed owners). Important: SEP IRAs do NOT allow any catch-up contributions - they are employer-funded only.
**Catch-up contributions: IRA catch-up is a flat amount for age 50+. For 401(k)/403(b)/457 plans, there's a "super catch-up" of $11,250 for ages 60-63 (both 2025 and 2026), while ages 50-59 and 64+ use the standard catch-up amounts. SIMPLE IRAs also have a super catch-up of $5,250 for ages 60-63.
Additional Resources
For comprehensive details on these limits:
IRA Contribution Qualifications & Spousal Scenarios
Understanding how Traditional IRA deductibility and Roth IRA contributions work in different spousal situations is crucial for tax planning:
Traditional IRA (Spouse Covered by Employer Plan): If you are married filing jointly and are not covered by a workplace retirement plan yourself, but your spouse is covered, your Traditional IRA deduction phases out between $236,000 and $246,000 of modified adjusted gross income (MAGI) for 2025. For 2026, this range increases to $242,000 to $252,000.
Traditional IRA (Both Covered): If both spouses are covered by an employer plan, the phaseout range for the spouse making the IRA contribution is $126,000 to $146,000 for 2025 and $129,000 to $149,000 for 2026.
Roth IRA (Spousal Income): For Roth IRAs, a non-working spouse can contribute based on the couple's joint MAGI. The phaseout range is $236,000 to $246,000 in 2025 and $242,000 to $252,000 in 2026 for married couples filing jointly.
Married Filing Separately (Either Covered): If you are married filing separately and either spouse is covered by an employer plan, the Traditional IRA deduction phaseout range is significantly reduced to $0 to $10,000 for both 2025 and 2026. The same $0 to $10,000 range applies to Roth IRA contributions for married filing separately filers.