SEP IRA & Solo 401(k) Contribution Limits: How Much Can You Save?
For 2026, the SEP IRA contribution limit is 72,000 (25% of compensation). The Solo 401(k) allows up to 24,500 in employee deferrals plus 25% employer contributions, up to a total of 72,000. Catch-up contributions add 8,000 at age 50+.
SEP IRA limits
A SEP IRA allows employer contributions only — no employee salary deferrals. The limit is the lesser of 25% of compensation or $72,000 for 2026. There are no catch-up contributions for SEP IRAs.
Solo 401(k) limits
A Solo 401(k) allows both employee elective deferrals (up to $24,500 for 2026) and employer profit-sharing contributions (up to 25% of compensation). The combined limit is $72,000, plus an $8,000 catch-up at age 50+. The super catch-up of $11,250 applies for ages 60–63 under SECURE 2.0.
SIMPLE IRA limits
A SIMPLE IRA has its own lower limits: $17,000 for 2026, with a $4,000 catch-up at 50+. The employer must match up to 3% or contribute 2% non-elective.
Catch-up contributions
Catch-up contributions let workers 50 and older save more. For 2026: 401(k)/403(b)/457(b) catch-up is $8,000; IRA catch-up is $1,100; SIMPLE IRA catch-up is $4,000. SECURE 2.0 introduced a "super catch-up" of $11,250 for ages 60–63 in 401(k) and 403(b) plans. For more detail, see our Catch-Up Contributions guide.
Frequently asked questions
What are the solo 401(k) contribution limits for 2025?
The 2025 limits are slightly lower than 2026. The employee deferral limit and total limit are adjusted annually by the IRS.
What is the catch-up contribution limit?
For 2026: $8,000 for 401(k)/403(b)/457(b), $1,100 for IRA, $4,000 for SIMPLE IRA. Ages 60–63 get a super catch-up of $11,250 in 401(k)/403(b) plans.
Are 401(k) catch-up contributions pre-tax?
Catch-up contributions can be pre-tax or Roth, depending on what your plan allows. SECURE 2.0 requires catch-up contributions to be Roth for high earners (above $145,000 in prior-year wages) starting in 2026.
Sources
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.