2026 Contribution Limits

Philip N. Piedt, CFP®, CKA®, RICP®

November 14, 2025

As we approach the end of the year, it’s important to review the latest IRS updates to contribution limits for retirement and health savings accounts. These changes can have a significant impact on your retirement savings, tax planning and long-term financial strategy.

Hot off the press, we’ve prepared a comprehensive summary of the 2025 vs. 2026 contribution limits, including catch-up provisions, Roth catch-up income thresholds, HSA limits, and Qualified Charitable Distribution (QCD) updates.

For 2026, two major changes stand out: IRA and Roth IRA catch-up contributions are now indexed to inflation, increasing to $1,100, and all employer-sponsored plan catch-up contributions must be made as Roth for employees whose prior-year (2025) wages with their current employer exceed $150,000.

Contribution & Benefit Limits

Category	2025	2026	Change
401(k), 403(b), 457, TSP Elective Deferral	$23,500	$24,500	+$1,000
Catch-Up (Age 50+)	$7,500	$8,000	+$500
Roth Catch-Up (Age 50+)(SECURE 2.0)	Must be Roth if income > $145,000	Must be Roth if income > $150,000	Indexed +$5,000
Super Catch-Up (Age 60–63)	$11,250	$11,250	No change
IRA (Traditional/Roth)	$7,000	$7,500	+$500
IRA Catch-Up (Age 50+)	$1,000	$1,100	+$100
SIMPLE IRA	$16,500	$17,000	+$500
SIMPLE Catch-Up	$3,500	$4,000	+$500
§415(c) Defined Contribution Annual Additions	$70,000	$72,000	+$2,000
§415(b) Defined Benefit Annual Benefit	$280,000	$290,000	+$10,000
Annual Compensation Limit (§401(a)(17))	$350,000	$360,000	+$10,000
Highly Compensated Employee Threshold	$160,000	$160,000	No change
Key Employee Threshold	$230,000	$235,000	+$5,000
HSA – Individual Coverage	$4,300	$4,400	+$100
HSA – Family Coverage	$8,550	$8,750	+$200
HSA Catch-Up (Age 55+)	$1,000	$1,000	No change
Qualified Charitable Distribution (QCD)	$105,000	$111,000	+$6,000

Income Phase-Out Ranges

Provision	2025 Range	2026 Range
Traditional IRA Deduction (Single, covered by plan)	$79,000 – $89,000	$81,000 – $91,000
Traditional IRA Deduction (Married Filing Jointly, covered)	$126,000 – $146,000	$129,000 – $149,000
Traditional IRA Deduction (MFJ, spouse covered)	$236,000 – $246,000	$242,000 – $252,000
Roth IRA Contribution (Single/Head of Household)	$150,000 – $165,000	$153,000 – $168,000
Roth IRA Contribution (Married Filing Jointly)	$236,000 – $246,000	$242,000 – $252,000
Saver’s Credit (Married Filing Jointly)	Up to $79,000	Up to $80,500
Saver’s Credit (Head of Household)	Up to $59,250	Up to $60,375
Saver’s Credit (Single/MFS)	Up to $39,500	Up to $40,250

For a complete list of all the cost-of-living adjustments, please see the IRS notice below:

IRS Notice 2025-67

These numbers and rules can seem overwhelming, but you don't need to be overwhelmed! If you have any questions or would like to schedule a review of your retirement strategy, please reach out—we’re here to ensure you are maximizing these opportunities. Please email us at clientservices@avodahadvisors.com.

The information herein is for educational purposes. This information does not constitute advice in the area of legal, or tax advice. It is your responsibility to seek guidance and advice of your own legal and tax professionals before making any decisions.