Overview
- Employee elective deferrals for 401(k), 403(b), most 457 plans and the Thrift Savings Plan rise to $24,500 in 2026, up from $23,500.
- The IRA contribution limit increases to $7,500, with the IRA catch-up for those 50+ moving to $1,100.
- Standard catch-up contributions for workplace plans increase to $8,000 for savers 50 and older, while the age 60–63 special catch-up remains $11,250.
- Roth IRA income phase-outs move to $153,000–$168,000 for single filers and $242,000–$252,000 for married filing jointly; traditional IRA deductibility ranges also increase (e.g., $81,000–$91,000 for single covered workers).
- Beginning in 2026, certain higher earners’ catch-up contributions must be treated as Roth/after-tax, with outlets citing differing prior-year earnings thresholds; broader benefit limits also rise (e.g., DC plan maximum $72,000, compensation cap $360,000, Health FSA $3,400), prompting plan sponsors to update systems.