401(k) Contribution Limits for 2026
For 2026, the 401(k) elective deferral limit is $24,500. Employees age 50+ can add an $8,000 catch-up, and those ages 60-63 may qualify for a super catch-up of $11,250 under SECURE 2.0.
2026 401(k) contribution limits at a glance
| Category | 2026 Limit |
|---|---|
| Elective deferral limit | $24,500 |
| Catch-up (age 50+) | $8,000 |
| Total with standard catch-up | $32,500 |
| Super catch-up (ages 60-63, SECURE 2.0) | $11,250 |
| Total with super catch-up | $35,750 |
| Overall defined-contribution limit (employee + employer) | $72,000 |
How the super catch-up works
SECURE 2.0 introduced a higher catch-up contribution for participants who are ages 60, 61, 62, or 63 by the end of the plan year. This super catch-up replaces the standard $8,000 catch-up for those years only. At age 64, the standard catch-up applies again.
Who can make catch-up contributions
Catch-up contributions are available to participants who are age 50 or older by the end of the plan year. The super catch-up applies specifically to ages 60-63. Your plan must permit catch-up contributions — most do, but check your plan document.
403(b) and 457(b) limits
The 403(b) elective deferral limit is also $24,500 for 2026, with the same $8,000 catch-up. The 457(b) limit is $24,500 as well, with its own catch-up rules and the potential for a special three-year catch-up before normal retirement age.
IRA contribution limits for 2026
The combined Traditional and Roth IRA limit is $7,500 for 2026, with a $1,100 catch-up for age 50+. Roth IRA eligibility also depends on income phase-out ranges: $153,000-$168,000 for single filers and $242,000-$252,000 for married filing jointly.
SIMPLE IRA and SEP IRA limits
| Plan type | 2026 Limit | Catch-up (age 50+) |
|---|---|---|
| SIMPLE IRA | $17,000 | $4,000 |
| SEP IRA | $72,000 | N/A (employer-funded) |
How SEP IRA contributions work
A SEP IRA is funded entirely by the employer, not the employee. The $72,000 limit represents the maximum an employer can contribute, which is the lesser of 25% of compensation or $72,000. Self-employed individuals can contribute to their own SEP IRA as the employer.
Frequently asked questions
What is the 401(k) limit for 2026?
The 2026 elective deferral limit is $24,500. With the standard age 50+ catch-up of $8,000, the total is $32,500.
What is the SECURE 2.0 super catch-up?
Participants ages 60-63 can contribute an extra $11,250 instead of the standard $8,000 catch-up, bringing their total to $35,750 for 2026.
Does the $72,000 limit include employer match?
Yes. The $72,000 overall defined-contribution limit includes both employee elective deferrals and employer contributions combined.
Can I contribute to both a 401(k) and an IRA?
Yes, subject to income and eligibility rules. Workplace plan coverage can affect Traditional IRA deductibility and Roth IRA eligibility.
Gleefund explains general retirement-account concepts and provides estimates. It does not provide financial, tax, or legal advice. See our disclaimer and methodology. Check the current IRS rules before acting.
Figures current as of 2026-09-25. Found an error? Contact us.