Did the 401(k) limit change for 2026?

The employee elective deferral limit is $23,500 for 2026, the same as 2025. The IRS adjusts 401(k) limits in $500 increments only when inflation triggers a change. The 2026 inflation adjustment was not large enough to increase the employee limit. The total combined limit (employee + employer) is projected to increase slightly.

What is the IRA contribution limit for 2026?

The IRA contribution limit for 2026 is $7,000, unchanged from 2025. Account holders 50 and older can contribute an additional $1,000 catch-up for a total of $8,000. This limit applies to traditional IRAs and Roth IRAs combined.

Tax Guide

401(k) Contribution Limits 2026: Employee and Employer Limits

Q: What is the SECURE 2.0 super catch-up for 2026?

Under the SECURE 2.0 Act, workers aged 60 through 63 (not 64 and older) can make an enhanced catch-up contribution of $11,250 to their 401(k) in 2026 — instead of the standard $7,500 for those 50 and older. This super catch-up is in addition to the base $23,500 limit, for a total of $34,750.

Updated June 2026 | Employee limit confirmed — combined limit projected | Tax year 2026

The 2026 401(k) employee elective deferral limit is $23,500, unchanged from 2025. Workers aged 50 and older can contribute an additional $7,500 catch-up ($31,000 total). Workers aged 60–63 can contribute the SECURE 2.0 enhanced catch-up of $11,250 ($34,750 total). The combined employee + employer limit is projected at approximately $71,000.

2025 401(k) Limits (Official) 2026 401(k) Limits

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2026 Limits at a Glance

2026 401(k) Contribution Limits

Employee Elective Deferral

$23,500

Unchanged from 2025

Catch-Up (Age 50+)

+$7,500

Total: $31,000

SECURE 2.0 Super Catch-Up (60–63)

+$11,250

Total: $34,750

Combined Limit (Emp. + Employer)

~$71,000

ProjectedEst.

Limit Type	2024	2025	2026	Change
Employee elective deferral	$23,000	$23,500	$23,500	No change
Catch-up (age 50+)	$7,500	$7,500	$7,500	No change
SECURE 2.0 super catch-up (60–63)	N/A	$11,250	$11,250	No change
Combined employee + employer	$69,000	$70,000	~$71,000	~+$1,000Est.
Traditional/Roth IRA	$7,000	$7,000	$7,000	No change
IRA catch-up (age 50+)	$1,000	$1,000	$1,000	No change

Why did the employee limit stay flat? The IRS only adjusts the 401(k) employee deferral limit in increments of $500. The 2025–2026 inflation level was not large enough to trigger a $500 increase, so the limit remains $23,500. The combined limit, which is calculated differently, increased slightly due to inflation adjustment of the overall annual additions limit.

Tax Impact

How 401(k) Contributions Reduce Your 2026 Tax Bill

Traditional 401(k) contributions are made pre-tax and directly reduce your taxable income in the year of contribution. This reduces both income tax and potentially the phase-out thresholds for other benefits.

Example: Single Filer, $90,000 Salary, $23,500 Traditional 401(k)

Gross salary$90,000

Traditional 401(k) contribution- $23,500

Gross income for tax purposes$66,500

Standard deduction (2026 projected)- ~$15,750

Estimated taxable income~$50,750

Estimated federal tax savings from 401(k)~$5,170

Always capture the full employer match first. If your employer matches contributions, contribute at least enough to get the full match before deciding between traditional and Roth. An employer match is free money and does not count toward your $23,500 personal limit.

Traditional vs. Roth 401(k) in 2026

The $23,500 limit applies to both traditional and Roth 401(k) contributions combined. You can split between the two in any proportion.

Feature	Traditional 401(k)	Roth 401(k)
Tax on contributions	Pre-tax (reduces current income)	After-tax (no current deduction)
Tax on qualified withdrawals	Fully taxable as ordinary income	Tax-free
RMDs at age 73	Required	Not required (post-SECURE 2.0)
Best if	In higher bracket now than retirement	In lower bracket now than retirement

FAQ

Frequently Asked Questions

What is the 401(k) contribution limit for 2026?

The 2026 401(k) employee elective deferral limit is $23,500, unchanged from 2025. Workers aged 50 and older can add a $7,500 catch-up contribution for a total of $31,000. Workers aged 60–63 can use the SECURE 2.0 super catch-up of $11,250 for a total of $34,750. The combined limit including employer contributions is projected at approximately $71,000.

Can I contribute to both a 401(k) and an IRA in 2026?

Yes. Contributing to a 401(k) does not prevent you from contributing to an IRA. The 2026 IRA contribution limit is $7,000 ($8,000 for those 50 and older). Note that the deductibility of traditional IRA contributions phases out if you or your spouse is covered by a workplace plan and your income exceeds certain thresholds.

What is the SECURE 2.0 super catch-up for 2026?

Under the SECURE 2.0 Act, workers aged exactly 60, 61, 62, or 63 can make an enhanced catch-up contribution of $11,250 in 2026 — instead of the standard $7,500 for those 50–59 or 64+. This applies to 401(k), 403(b), and governmental 457(b) plans. The total annual limit for this group is $34,750 ($23,500 + $11,250).

Does the 401(k) limit include employer matching?

No. The $23,500 employee limit applies only to your contributions through payroll deferral. Employer matching contributions, profit-sharing contributions, and other employer additions are separate and count toward the total combined limit (~$71,000 projected for 2026). The employer match does not reduce your personal $23,500 limit.

When is the deadline to make 2026 401(k) contributions?

Employee 401(k) contributions must be made through payroll deductions during the calendar year. You cannot make a lump-sum 401(k) contribution after December 31 for the prior year (unlike IRAs). Self-employed individuals with a Solo 401(k) have until the business tax return due date (including extensions) to make employer contributions.

Disclaimer: The 2026 401(k) employee elective deferral limit ($23,500) is confirmed. The combined employee + employer limit (~$71,000) is a projection. This page is for educational planning purposes only and is not tax, legal, or financial advice. Consult a qualified tax professional or your plan administrator for advice specific to your situation.