2025 and 2026 IRA, Roth IRA, and 401(k) Contribution Limits

Standard Maximum Contribution Limits for 2025 vs. 2026:

Account Type 2025 Limit 2026 Limit
IRA $7,000 $7,500
Roth IRA $7,000 $7,500
401(k) $23,500 $24,500

Catch-Up Contributions for Ages 50 and Older:

Account Type 2025 Catch-Up 2025 Total 2026 Catch-Up 2026 Total
IRA $1,000 $8,000 $1,100 $8,600
Roth IRA $1,000 $8,000 $1,100 $8,600
401(k) $7,500 $31,000 $8,000 $32,500

401(k) Catch-Up Contributions If you turn 60, 61, 62, or 63 at any point during the year*. If you turn 64 during the year, you revert to the standard age 50+ catch-up limit for that year:

Account Type 2025 Catch-Up 2025 Total 2026 Catch-Up 2026 Total
401(k) $11,250 $34,750 $11,250 $35,750

* Special catch-up applies (greater of $10,000 or 150% of regular catch-up).

Key Citations

IRS Official Guidance

  1. IRS Newsroom Announcement – 2026 contribution limits for 401(k), IRA, and catch-up provisions IRS.gov: 401(k) limit increases to $24,500 for 2026, IRA limit increases to $7,500
  2. IRS Retirement Topics – Catch-up contributions overview IRS.gov: Retirement Topics – Catch-up Contributions
  3. IRS Announcement & Technical Guidance – Cost-of-living adjustments for 2026 InvestmentNews: IRS reveals new 401(k), IRA contribution limits for 2026 [investmentnews.com]
  4. CNBC Coverage – 401(k) catch-up contribution limits for 2026 CNBC: 401(k) catch-up contribution limits 2026 [cnbc.com]

SECURE 2.0 Act Provisions

  1. IRS Final Regulations – Roth catch-up and special catch-up for ages 60–63 IRS.gov: Treasury, IRS issue final regulations on SECURE 2.0 Act provisions [irs.gov]
  2. Mercer Analysis – Super catch-up details and projections Mercer: IRS finalizes rules for SECURE 2.0 “super catch-up” contributions [mercer.com]
  3. JD Supra Summary – SECURE 2.0 catch-up regulations JD Supra: SECURE Act 2.0 IRS Issues Final Regulations [jdsupra.com]

Additional Industry Summaries

  1. Accounting Today: IRS ups limits for 401(k) and IRA contributions in 2026 [accountingtoday.com]
  2. PLANSPONSOR: 401(k) Limit Increases to $24,500 for 2026, IRA Limit to $7,500 [plansponsor.com]