Retirement contribution limits: 401(k), IRA, SIMPLE and HSA
For 2026 you can put up to $24,500 into a 401(k), 403(b), governmental 457(b) or the Thrift Savings Plan, plus $8,000 from age 50 or $11,250 at ages 60 to 63. The IRA limit is $7,500, plus $1,100 from age 50. HSAs allow $4,400 self-only or $8,750 family, rising to $4,500 and $9,000 in 2027.
| Limit | Applies to | 2025 | 2026 | 2027 | Source |
|---|---|---|---|---|---|
| 401(k), 403(b), governmental 457(b) and Thrift Savings Plan: employee elective deferrals | Everyone | $23,500 | $24,500 | Not yet announced | IRS Notice 2025-67 |
| Catch-up contribution to those plans | Age 50 or over | $7,500 | $8,000 | Not yet announced | IRS Notice 2025-67 |
| Higher catch-up contribution to those plans | Age 60, 61, 62 or 63 in the year | $11,250 | $11,250 | Not yet announced | IRS Notice 2025-67 |
| Total defined contribution limit, employee plus employer (section 415(c)) | Everyone, before any catch-up | $70,000 | $72,000 | Not yet announced | IRS Notice 2025-67 |
| Traditional and Roth IRA contributions (combined) | Everyone | $7,000 | $7,500 | Not yet announced | IRS Notice 2025-67 |
| IRA catch-up contribution | Age 50 or over | $1,000 | $1,100 | Not yet announced | IRS Notice 2025-67 |
| SIMPLE IRA and SIMPLE 401(k): employee contributions | Most plans | $16,500 | $17,000 | Not yet announced | IRS Notice 2025-67 |
| SIMPLE catch-up contribution | Age 50 or over, most plans | $3,500 | $4,000 | Not yet announced | IRS Notice 2025-67 |
| SIMPLE higher catch-up contribution | Age 60, 61, 62 or 63 in the year | $5,250 | $5,250 | Not yet announced | IRS Notice 2025-67 |
| Health savings account (HSA) | Self-only HDHP coverage | $4,300 | $4,400 | $4,500 | Rev. Proc. 2024-25, Rev. Proc. 2025-19, Rev. Proc. 2026-24 |
| Health savings account (HSA) | Family HDHP coverage | $8,550 | $8,750 | $9,000 | Rev. Proc. 2024-25, Rev. Proc. 2025-19, Rev. Proc. 2026-24 |
| HSA catch-up contribution | Age 55 or over | $1,000 | $1,000 | $1,000 | IRS Publication 969 |
The 2027 limits for 401(k), IRA and SIMPLE plans had not been published when this table was last checked; the IRS usually announces them in late October or November, and this page will be updated when it does. The HSA catch-up is fixed in law at $1,000 and does not rise with inflation. Model your own contributions with the 401(k) contribution calculator.
Where the figures come from
Every figure is taken from the IRS document named in its row and was checked against it when the table was last updated. Catch-ups are added on top of the section 415(c) total. Income limits on deducting IRA contributions and on Roth IRA eligibility are not shown here. This is general information, not tax advice.
How to cite this table: FreecalcHub, “Retirement and HSA contribution limits”, freecalchub.com/reference/retirement-contribution-limits/. Free to reuse with credit under CC BY 4.0.