A Roth IRA lets you contribute after-tax dollars and withdraw qualified earnings completely tax-free in retirement. The catch: your ability to contribute directly phases out above certain income thresholds. For 2026, these thresholds are projected to remain near 2025 levels based on current inflation data.
2026 Roth IRA Contribution Limit
The 2026 Roth IRA contribution limit is $7,000 per person, unchanged from 2025. Account holders aged 50 and older can contribute an additional $1,000 catch-up contribution for a total of $8,000. This limit is shared between traditional and Roth IRA contributions combined — you cannot contribute $7,000 to each.
2026 Roth IRA Income Phase-Out Ranges (Projected)
Your ability to contribute to a Roth IRA phases out over a specific MAGI range based on your filing status. Within the phase-out range, your maximum contribution is reduced proportionally. Above the upper limit, you cannot contribute directly at all.
How the Phase-Out Works
Within the phase-out range, your maximum allowable Roth IRA contribution is reduced proportionally. The reduction formula is:
Reduced Limit = $7,000 x (Upper Limit - Your MAGI) / Phase-Out Range Width
Example: Single filer with $157,500 MAGI in 2026 (midpoint of ~$150K–$165K range). The phase-out range is ~$15,000 wide. Your MAGI is $7,500 into the range.
Reduced limit = $7,000 × ($165,000 − $157,500) / $15,000 = $7,000 × 0.50 = $3,500
What to Do If You Earn Too Much
If your MAGI exceeds the upper phase-out limit, you have two main strategies to get money into a Roth:
Backdoor Roth IRA: Contribute to a non-deductible traditional IRA (no income limit) and then immediately convert it to a Roth IRA. This is a well-established strategy, but the pro-rata rule applies if you have other pre-tax IRA balances. See our backdoor Roth IRA guide for the full process.
Roth 401(k): If your employer offers a Roth 401(k) option, there is no income limit for contributions. You can contribute up to $23,500 to a Roth 401(k) in 2026 regardless of income.
2025 vs. 2026 Roth IRA Limits Comparison
IRA Contribution Deadline for 2026
You have until the tax filing deadline — April 15, 2027 — to make Roth IRA contributions for tax year 2026. Filing for an extension does not extend this deadline. Contributions made between January 1 and April 15, 2027, must be designated for 2026 when submitted to your IRA custodian.
For more retirement planning context, see our guides on 401(k) limits for 2026 and Roth IRA conversion tax rules.