2026 401(k) Contribution Limits
The official 2026 limits for 401(k), 403(b), TSP and 457(b) plans: the employee deferral, both catch-ups, the total additions cap and the Roth catch-up wage threshold.
The 2026 401(k) contribution limit is $24,500 in employee deferrals. At 50 or older you can add an $8,000 catch-up ($32,500 in total), and in the years you turn 60 to 63 the catch-up is $11,250 instead ($35,750 in total). Employee and employer contributions together are capped at $72,000. The same deferral limit applies to 403(b) plans, the TSP and governmental 457(b) plans.
Official Published by the IRS for tax year 2026 (IRS Notice 2025-67). These are the figures for income earned in 2026, reported on the 2026 return filed in early 2027. Planning for 2027? See the 2027 figures →
| Limit | 2026 |
|---|---|
| 401(k), 403(b) and TSP employee deferral limitAll your elective deferrals combined, pre-tax and Roth | $24,500 |
| Governmental 457(b) deferral limitSeparate from, and in addition to, a 401(k) or 403(b) | $24,500 |
| Catch-up contribution, age 50+Aged 50 or over by December 31 | $8,000 |
| Higher catch-up, ages 60 to 63Replaces the age-50 catch-up in the years you turn 60, 61, 62 or 63 | $11,250 |
| Maximum employee deferral at 50–59 or 64+Deferral limit plus age-50 catch-up | $32,500 |
| Maximum employee deferral at 60–63Deferral limit plus the higher catch-up | $35,750 |
| Total annual additions limit (§415(c))Employee + employer + after-tax, catch-ups excluded | $72,000 |
| Compensation limit (§401(a)(17))Pay above this is ignored for plan contributions | $360,000 |
| Roth catch-up wage thresholdCatch-ups made in 2026 must be Roth if your 2025 FICA wages from the employer exceeded this | $150,000 |
Unlike an IRA, a 401(k) deferral has to come out of pay dated in 2026; there is no filing-season window. Catch-ups also carry a Roth rule for 2026: if your 2025 FICA wages from the employer were over $150,000, your catch-up contributions must go in as Roth (IRS Notice 2025-67). The $11,250 higher catch-up is the SECURE 2.0 rule for the four years from age 60 through 63, and at 64 you drop back to the $8,000 amount.
Your 2026 401(k) limit
Employee deferrals only. Your plan must offer catch-ups for you to use them.
Maxing the deferral is one lever — whether it beats a Roth conversion depends on your whole retirement tax path. QuantCalc runs your whole retirement — withdrawals, taxes, Medicare surcharges — year by year, on the 2026 figures above.
Run the free tax-aware simulation →Common questions
What is the 401(k) contribution limit for 2026?
The 2026 401(k) contribution limit is $24,500 in employee deferrals. At 50 or older you can add an $8,000 catch-up ($32,500 in total), and in the years you turn 60 to 63 the catch-up is $11,250 instead ($35,750 in total). Employee and employer contributions together are capped at $72,000. The same deferral limit applies to 403(b) plans, the TSP and governmental 457(b) plans. Source: IRS Notice 2025-67.
What is the 2026 catch-up for ages 60 to 63?
$11,250, in place of the $8,000 age-50 catch-up, for anyone who turns 60, 61, 62 or 63 in 2026 (IRS Notice 2025-67). With the $24,500 deferral limit that allows $35,750 of employee contributions.
What are the 2027 401(k) limits?
See the 2027 401(k) contribution limits, with the status of each 2027 figure marked.
Sources
Every figure on this page is read at build time from QuantCalc’s tax constants, the same ones the planner runs on, and was checked against the text of the documents above. Every figure with its source: JSON. QuantCalc is calculation software, not tax advice.
Related
2026 Roth IRA contribution limits → 2026 HSA limits → All contribution limits, 2026 and 2027 →