2026 Retirement Plan Contribution Limits: Maximize Your Savings This Year
Now that 2026 is underway, it’s a great time to review the contribution limits for retirement plans. Knowing these limits ensures you’re maximizing your tax-advantaged savings opportunities and making the most of employer plans, IRAs, and other retirement accounts.
Here’s a summary of the key 2026 limits (with comparisons to 2025):
401(k) Plans and Defined Contribution Plans
Employee contribution limit: $24,500 (up from $23,500 in 2025)
Catch-up contribution (age 50+): $8,000 (up from $7,500)
Super catch-up (ages 60–63): $11,250 (unchanged)
Defined contribution total limit: $72,000 (up from $70,000)
Traditional and Roth IRAs
Contribution limit: $7,500 (up from $7,000)
Catch-up contribution (age 50+): $1,100 (up from $1,000)
SIMPLE IRA Plans
Contribution limit: $17,000 (up from $16,500)
Catch-up contribution (age 50+): $4,000 (up from $3,500)
Catch-up contribution (ages 60–63): $5,250 (unchanged)
Defined Benefit Plans
Limit: $290,000 (up from $280,000 in 2025)
Other Key Thresholds
Compensation limit: $360,000 (up from $350,000)
Taxable wage base: $184,500 (up from $176,100)
Highly Compensated Employee (HCE) threshold: $160,000 (unchanged)
Roth Catch-Up Contributions for High Earners
Under SECURE 2.0, employees age 50 or older who earned $150,000 or more in 2025 are now required to make their catch-up contributions to 401(k), 403(b), or governmental 457(b) plans on a Roth (after-tax) basis.
Standard catch-up contribution (50+): $8,000
High earner Roth catch-up: Contributions must be made Roth if compensation exceeded $150,000 in 2025.
Why it matters:
Roth catch-ups grow tax-free, providing significant long-term benefits.
High earners can maximize retirement savings while taking advantage of tax-free growth, which complements strategies like Roth conversions.
Why These Limits Matter
Maximizing contributions early in the year allows more time for your money to grow tax-deferred or tax-free.
Catch-up contributions are a valuable tool for individuals approaching retirement to accelerate savings.
Understanding your thresholds and limits helps employers and plan sponsors ensure compliance with IRS and ERISA rules.
Planning for high earners with Roth catch-ups can strategically reduce future tax liability while taking advantage of tax-free growth.
Bottom Line
Whether you’re contributing to a 401(k), IRA, SIMPLE IRA, or taking advantage of Roth catch-ups, the 2026 limits provide slightly more room to save. Review your contributions now to ensure you’re maximizing tax-advantaged savings opportunities for the year ahead.
For a full breakdown of all 2026 contribution limits, check out our one-page guide, and contact your financial advisor to make sure your retirement savings strategy is on track.