IRA and Retirement Plan Limits 2025-2026
| IRA and Roth IRA Contribution Limits | ||
| Contribution Limit | 2025 | 2026 |
| IRA and Roth IRA | $7,000 | $7,500 |
| IRA Catch-up Contributions | ||
| 50+ Catch-Up Contribution | 2025 | 2026 |
| IRA and Roth IRA | $1,000 | $1,100 |
| Phase Out Income Limits for Deductible IRA Contributions | ||
| (Covered by Employer Plan) | ||
| Tax Filing Status | 2025 | 2026 |
| Single | $79,000-$89,000 | $81,000-$91,000 |
| Married – Filing Jointly | $126,000-$146,000 | $129,000-$149,000 |
| Married – Filing Separately Active Participant | $0-$10,000 | $0-$10,000 |
| Married – Filing Jointly – Only Spouse Covered by Employer Plan | $230,000-$240,000 | $242,000-$252,000 |
| Phase Out Income limits for Roth IRA Contributions | ||
| Income Limit | 2025 | 2026 |
| Single | $150,000-$165,000 | $153,000-$168,000 |
| Married – Filing Jointly | $236,000-$246,000 | $242,000-$252,000 |
| Married – Filing Separately Active Participant | $0-$10,000 | $0-$10,000 |
| Employer Sponsored Defined Contribution Plans | ||
2025 | 2026 | |
| Elective Deferral Limit – 401(k), 403(b), 457(b) and SARSEP | $23,500 | $24,500 |
| Elective Deferral Limit – SIMPLE IRA | $16,500 | $17,000 |
| Total Employer/Employee Contribution Limit – 401(k), 403(b), and 457(b) plans | $70,000 (or 100% of compensation if less) | $72,000 (or 100% of compensation if less) |
| Total Employer/Employee Contribution Limit – SEP | $70,000 (or 25% of compensation if less) | $72,000 (or 25% of compensation if less) |
| SEP IRA Participant Compensation Threshold | $750 | $800 |
| Recognized Compensation for Retirement Plans | $350,000 | $360,000 |
| Determine Highly Compensated Employee | $160,000 | $160,000 |
| “Key Employee” in a Top-Heavy Plan | $230,000 | $230,000 |
| Employer Sponsored Catch-up Contributions | ||
| 50+ Catch-up Contribution Limit | 2025 | 2026 |
| 401(k), 403(b), 457(b) and SARSEP (Age 50-59 or 64+) | $7,500 | $8,000 |
| 401(k), 403(b), 457(b) and SARSEP (Age 60-63) | $11,250 | $11,250 |
| SIMPLE IRA (Age 50-59 or 64+) | $3,500 | $4,000 |
| SIMPLE IRA (Ages 60-63) | $5,250 | $5,250 |
| Saver's Credit | ||
| Adjusted Gross Income Limit | 2025 | 2026 |
| Married – Filing Jointly* | $79,000 | $80,500 |
| Head of Household* | $59,250 | $60,375 |
| Single, Married Filing Separately, Qualifying Widow(er)* | $39,500 | $40,250 |
* Limitation under sections 25B(b)(1)(C) and 25B(b)(1)(D)
Changes are in BOLD
Consulting your Tax-Advisor is always recommended
Nelson Securities, Inc. Member FINRA | SIPC
Page Last Reviewed or Updated: November 14, 2025