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IRS Sets 2026 Retirement Limits and Roth Catch-Up Rule for High Earners

Millions without workplace plans face new decisions on IRAs, HSAs, taxable accounts.

Overview

  • In 2026, IRA contribution caps rise to $7,500 for those under 50 and $8,600 for those 50 and older.
  • 401(k) limits increase to $24,500 for workers under 50 and $32,500 for those 50 and above.
  • Savers ages 60 to 63 get an $11,250 catch-up in 2026, allowing up to $35,750 in total 401(k) contributions.
  • Catch-up contributions for workers earning over $145,000 must be made as Roth contributions, including the larger 60–63 catch-up.
  • The Pew Research Center reports about 56 million private-sector workers lack a 401(k), prompting strategies such as traditional or Roth IRAs, SEP IRAs or Solo 401(k)s for self-employed income, taxable brokerage investing, real estate or dividend/index funds, and HSAs with a triple tax benefit.