Each year the IRS sets how much you can put into tax-advantaged retirement and health accounts. These are the official limits for 2026.
2026 contribution limits at a glance
| Account | 2026 limit |
|---|---|
| 401(k), 403(b), most 457 plans and TSP — employee deferral | $24,500 |
| Catch-up contribution, age 50+ | $8,000 |
| Super catch-up, ages 60–63 | $11,250 |
| Total employee + employer contributions (415(c)) | $72,000 |
| Traditional and Roth IRA (combined) | $7,500 |
| IRA catch-up, age 50+ | $1,100 |
| HSA — self-only coverage | $4,400 |
| HSA — family coverage | $8,750 |
2026 Roth IRA income limits
Your ability to contribute directly to a Roth IRA phases out as your modified adjusted gross income (MAGI) rises:
| Filing status | Phase-out range |
|---|---|
| Single or head of household | $153,000 – $168,000 |
| Married filing jointly | $242,000 – $252,000 |
| Married filing separately | $0 – $10,000 |
How to use these limits
- Capture the full employer match first. An employer match is an instant return on your money, and it doesn't count toward your $24,500 employee limit.
- Then fund an IRA. A Roth IRA gives you tax-free growth and more investment choice; a traditional IRA may be deductible depending on your income and workplace plan.
- Use catch-up contributions after 50. Workers aged 60 to 63 can contribute an even larger catch-up amount to workplace plans.
- Consider an HSA. If you have a high-deductible health plan, an HSA offers a tax deduction, tax-free growth and tax-free withdrawals for medical costs.
The IRS announces the following year's limits each fall. Limits are per person: a married couple can each contribute the full amount to their own accounts.
Traditional or Roth contributions?
Most 401(k) plans now offer both. Traditional contributions reduce your taxable income today, and withdrawals are taxed in retirement. Roth contributions are made after tax, but qualified withdrawals — including all the growth — are tax-free. If you expect your tax rate to be higher in retirement than it is now, Roth usually comes out ahead; if you are in your peak earning years, the traditional deduction is often worth more. Splitting contributions between both gives you flexibility to manage taxes later. Note that starting in 2026, catch-up contributions for employees who earned more than $150,000 (indexed) in the prior year must generally be made as Roth contributions.