2027 403(b) Contribution Limits
Updated · 2026 figures official · 2027 figures projected until the agency publishes
Projected 2027 elective deferral and catch-up limits for 403(b) plans — the same §402(g) limit that governs 401(k) and TSP.
The 2027 403(b) contribution limit is projected at $25,500, the same elective deferral limit that applies to 401(k) plans and the TSP. With the age-50+ catch-up the most an employee can defer is $34,000; in the years you turn 60 to 63, $37,250. The table below has every 2027 figure beside its 2026 value.
Projected The agency has not published 2027 yet. Every 2027 figure below is our projection under the statutory formula (+3.06% C-CPI-U), shown so you can plan before the announcement — and replaced here the day the official number lands.
| Item | 2026 | 2027 | Status |
|---|---|---|---|
| 401(k) / 403(b) / TSP elective deferral limitPer employee, all elective deferrals combined | $24,500 | $25,500 | Projected |
| 457(b) deferral limit (state/local government and tax-exempt plans)Per participant | $24,500 | $25,500 | Projected |
| Catch-up contribution, age 50+ (401(k)/403(b)/457/SARSEP)Per employee aged 50 or over by year-end | $8,000 | $8,500 | Projected |
| Higher catch-up, ages 60–63 (SECURE 2.0 §109)Per employee who attains age 60–63 during the year; replaces the age-50 catch-up in those years | $11,250 | $11,750 | Projected |
| Roth catch-up wage threshold (catch-ups must be Roth above it)Prior-year FICA wages: 2025 wages over the 2026 figure make 2026 catch-ups Roth; 2026 wages over the 2027 figure make 2027 catch-ups Roth | $150,000 | $155,000 | Projected |
2026 figures as published by IRS Notice 2025-67 — source, retrieved 2026-09-19. Every figure on this page is read from a dataset at build time; none is typed into the page.
Thanks — you’re on the list. One email, once the official figures are on this page.
A 403(b) defers the tax question, not the tax — the bracket you retire into still decides what it cost. QuantCalc runs your whole retirement — withdrawals, taxes, Medicare surcharges — year by year, on 2026 and 2027 figures.
Run the free tax-aware simulation →How this figure is set
Set under IRC §402(g)(1),(4). Indexed to CPI-U (CUUR0000SA0), Q3 average. increase rounded down to the next lowest $500 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 (IRS Notice 2025-67, retrieved 2026-09-19)
Common questions
What is the 403(b) contribution limit for 2027?
The 2027 403(b) elective deferral limit is $25,500 (projected until the agency announces it), up from $24,500 in 2026.
Are the 2027 employer plan elective deferrals, catch-up contributions figures final?
No. The agency publishes in the autumn. Until then the 2027 column here is a projection produced by applying the statutory indexing formula — CPI-U (CUUR0000SA0), Q3 average, increase rounded down to the next lowest $500 — to the official 2026 figures, using a +3.06% growth factor. It is labelled as a projection on every row, and this page is regenerated from the dataset the day the official figure lands.
When will the official 2027 403(b) contribution limits be announced?
The IRS publishes the official 2027 403(b) contribution limits in its annual cost-of-living notice for retirement plans. The 2026 figures came in Notice 2025-67, released on November 13, 2025 (IRS news release IR-2025-111). Until then, the 2027 figures on this page are our projection; the published figures replace them here.
What sets these numbers?
They are set under IRC §402(g)(1),(4). Indexed to CPI-U (CUUR0000SA0), Q3 average. increase rounded down to the next lowest $500 The 2026 figures are taken from the agency's own publication (IRS Notice 2025-67, retrieved 2026-09-19).
What changed from 2026?
The table shows both years side by side so the change is readable directly. Where a row says unchanged, that is a statutory result, not an omission.
Related
2027 401(k) contribution limits → 2027 457(b) contribution limits → 2027 TSP contribution limits → 2026 figures: 403(b) limits (official) →
Every figure here with its status and source: JSON. QuantCalc is calculation software, not tax advice.