2026 Contribution Limits: 401(k), IRA, HSA & FSA

Retirement plan limits at a glance (2026)

401(k), 403(b), 457 and the Thrift Savings Plan

The 2026 employee contribution limit for a 401(k), 403(b), governmental 457(b), or the federal TSP is $24,500. That's the total across traditional (pre-tax) and Roth contributions in those plans.

• Standard catch-up (age 50+): +$8,000, for a total of $32,500.
• Super catch-up (ages 60–63): +$11,250 instead of $8,000, for a total of $35,750 — if your plan allows it (a SECURE 2.0 change).
• Combined employer + employee limit: $72,000 (or $80,000 with the 50+ catch-up; $83,250 with the 60–63 super catch-up).
• Roth catch-up rule: if you earned more than $150,000 in the prior year, your catch-up must be made as Roth (after-tax) starting in 2026.

Traditional and Roth IRAs

The 2026 IRA contribution limit is $7,500 (up from $7,000), plus a $1,100 catch-up at age 50+ for a total of $8,600. This limit is separate from your 401(k) — you can max both in the same year. The $7,500 is the combined cap across all your traditional and Roth IRAs.

Whether you can *deduct* a traditional IRA contribution, or contribute to a Roth at all, depends on your income and whether you have a workplace plan. The contribution limit itself is the same for everyone.

Self-employed plans: SEP IRA, SIMPLE IRA, Solo 401(k)

• SEP IRA: up to 25% of compensation, capped at $72,000 for 2026.
• SIMPLE IRA: $17,000 employee deferral, plus a $4,000 catch-up at 50+ ($21,000 total).
• Solo 401(k): the same $24,500 employee deferral as a regular 401(k), plus employer contributions up to the $72,000 combined cap — often the highest-limit option for one-person businesses.

HSA limits (2026)

An HSA requires a high-deductible health plan, but it's the most tax-efficient account there is: contributions are pre-tax (including FICA when made through payroll), growth is tax-free, and withdrawals for medical costs are tax-free. Unused money rolls over forever and is yours to keep. See HSA vs. FSA for the full comparison.

FSA limits (2026) — including the big dependent care increase

Health FSA money is largely use-it-or-lose-it, though employers may allow a carryover of up to $680 into 2027. The dependent care FSA has no carryover but may offer a grace period. Fund only what you're confident you'll spend.

Payroll tax thresholds (2026)

• Social Security wage base: $184,500 — you pay 6.2% Social Security tax only on the first $184,500 of wages.
• Additional Medicare tax: an extra 0.9% applies to wages over $200,000 (the flat withholding threshold, regardless of filing status).