{
  "title": "2027 401(k) Contribution Limits",
  "canonical": "https://quantcalc.app/401k-contribution-limits-2027/",
  "base_year": 2026,
  "target_year": 2027,
  "license": "CC-BY-4.0",
  "date_modified": "2026-09-19",
  "projection_factor": 0.030600000000000002,
  "projection_factor_label": "+3.06%",
  "status_vocabulary": {
    "OFFICIAL": "Published by the responsible agency for 2027.",
    "PROJECTED": "A QuantCalc projection under the statutory indexing formula; the agency has not published a 2027 figure.",
    "UNCHANGED": "2027 equals 2026 as a matter of regulation or statute — nothing is being forecast.",
    "NOT YET ANNOUNCED": "No 2027 figure exists yet, from anyone, and this dataset does not invent one."
  },
  "family": {
    "statute": "IRC §402(g)(1),(4)",
    "index": "CPI-U (CUUR0000SA0), Q3 average",
    "rounding": "increase rounded down to the next lowest $500",
    "source": "QuantCalc projection: IRC §402(g)(1),(4) indexing from the Q3 2005 base quarter at a +3.4% central Q3-2026 CPI-U case (band 3.2%–3.6%)",
    "sourceLabel": "the publishing agency",
    "method": "Base $15,000 grown by the ratio of the Q3-2026 CPI-U average to the Q3-2005 average; the increase rounds down to a $500 step. The unrounded central figure sits close to the $25,500 step edge, so the low end of the band stays at $25,000 — this is the least settled projection on the page",
    "notProjected": null,
    "title": "Employer plan elective deferrals, Overall plan limits"
  },
  "rows": [
    {
      "label": "401(k) / 403(b) / TSP elective deferral limit",
      "scope": "Per employee, all elective deferrals combined",
      "v26": "$24,500",
      "v27": "$25,500",
      "status": "PROJECTED",
      "method": "Base $15,000 grown by the ratio of the Q3-2026 CPI-U average to the Q3-2005 average; the increase rounds down to a $500 step. The unrounded central figure sits close to the $25,500 step edge, so the low end of the band stays at $25,000 — this is the least settled projection on the page",
      "statute": "IRC §402(g)(1),(4)",
      "src26": "IRS Notice 2025-67, \"2026 Amounts Relating to Retirement Plans and IRAs, as Adjusted for Changes in Cost-of-Living\"",
      "src27": "QuantCalc projection: IRC §402(g)(1),(4) indexing from the Q3 2005 base quarter at a +3.4% central Q3-2026 CPI-U case (band 3.2%–3.6%)",
      "numeric": {
        "v26": 24500,
        "v27": 25500
      }
    },
    {
      "label": "457(b) deferral limit (state/local government and tax-exempt plans)",
      "scope": "Per participant",
      "v26": "$24,500",
      "v27": "$25,500",
      "status": "PROJECTED",
      "method": "Statutorily tied to the same $15,000 base, Q3-2005 base quarter and $500 step as the 402(g) limit, so the two always move together",
      "statute": "IRC §457(e)(15)",
      "src26": "IRS Notice 2025-67, \"2026 Amounts Relating to Retirement Plans and IRAs, as Adjusted for Changes in Cost-of-Living\"",
      "src27": "QuantCalc projection: IRC §457(e)(15) indexing from the Q3 2005 base quarter at a +3.4% central Q3-2026 CPI-U case (band 3.2%–3.6%)",
      "numeric": {
        "v26": 24500,
        "v27": 25500
      }
    },
    {
      "label": "Defined-contribution annual additions limit (§415(c))",
      "scope": "Per participant: employee + employer + after-tax additions (catch-ups excluded)",
      "v26": "$72,000",
      "v27": "$75,000",
      "status": "PROJECTED",
      "method": "Base $40,000, Q3-2001 base quarter, $1,000 step: $75,000 at every band point (the July 2026 print alone already clears the $75,000 step)",
      "statute": "IRC §415(c)(1)(A),(d)(1)(C),(d)(3)(D),(d)(4)(B)",
      "src26": "IRS Notice 2025-67, \"2026 Amounts Relating to Retirement Plans and IRAs, as Adjusted for Changes in Cost-of-Living\"",
      "src27": "QuantCalc projection: IRC §415(c)(1)(A),(d)(1)(C),(d)(3)(D),(d)(4)(B) indexing from the Q3 2001 base quarter at a +3.4% central Q3-2026 CPI-U case (band 3.2%–3.6%)",
      "numeric": {
        "v26": 72000,
        "v27": 75000
      }
    },
    {
      "label": "Defined-benefit annual benefit limit (§415(b))",
      "scope": "Per participant, annual benefit",
      "v26": "$290,000",
      "v27": "$300,000",
      "status": "PROJECTED",
      "method": "Base $160,000, Q3-2001 base quarter, $5,000 step: $300,000 across the band",
      "statute": "IRC §415(b)(1)(A),(d)(1)(A),(d)(3)(A),(d)(4)(A)",
      "src26": "IRS Notice 2025-67, \"2026 Amounts Relating to Retirement Plans and IRAs, as Adjusted for Changes in Cost-of-Living\"",
      "src27": "QuantCalc projection: IRC §415(b)(1)(A),(d)(1)(A),(d)(3)(A),(d)(4)(A) indexing from the Q3 2001 base quarter at a +3.4% central Q3-2026 CPI-U case (band 3.2%–3.6%)",
      "numeric": {
        "v26": 290000,
        "v27": 300000
      }
    },
    {
      "label": "Annual compensation limit (§401(a)(17))",
      "scope": "Maximum compensation countable for plan contributions/benefits",
      "v26": "$360,000",
      "v27": "$375,000",
      "status": "PROJECTED",
      "method": "Base $200,000, Q3-2001 base quarter, $5,000 step: $375,000 across the band",
      "statute": "IRC §401(a)(17)(B)",
      "src26": "IRS Notice 2025-67, \"2026 Amounts Relating to Retirement Plans and IRAs, as Adjusted for Changes in Cost-of-Living\"",
      "src27": "QuantCalc projection: IRC §401(a)(17)(B) indexing from the Q3 2001 base quarter at a +3.4% central Q3-2026 CPI-U case (band 3.2%–3.6%)",
      "numeric": {
        "v26": 360000,
        "v27": 375000
      }
    }
  ]
}