Contribution Limits: 2025 vs 2026
Annual limits for retirement and benefit accounts. The 2026 figures were announced by the IRS in November 2025; the 2027 retirement-plan limits are typically announced in November and will be added when published.
Sources: IRS — 401(k) limit increases to $24,500 for 2026 (Notice 2025-67) · IRS — COLA increases for dollar limitations on benefits and contributions
| Account / limit | 2025 | 2026 |
|---|---|---|
| 401(k), 403(b), 457 & TSP elective deferral | $23,500 | $24,500 |
| 401(k) catch-up, age 50+Age 60–63 uses the higher limit below | $7,500 | $8,000 |
| 401(k) catch-up, ages 60–63 | $11,250 | $11,250 |
| Traditional & Roth IRA | $7,000 | $7,500 |
| IRA catch-up, age 50+ | $1,000 | $1,100 |
| HSA — self-only coverage | $4,300 | $4,400 |
| HSA — family coverage | $8,550 | $8,750 |
| HSA catch-up, age 55+ | $1,000 | $1,000 |
| Health FSA salary reduction | $3,300 | $3,400 |
| Health FSA carryover | $660 | $680 |
| Dependent care FSA | $5,000 | $7,500 |
| Social Security taxable wage base | $176,100 | $184,500 |