2026 457(b) Contribution Limits

The official 2026 457(b) elective deferral limit and both catch-ups — age 50+ and the SECURE 2.0 ages 60-63 higher catch-up.

The 2026 457(b) contribution limit is $24,500 in employee elective 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).

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 →

457(b) limits, 2026 — IRS Notice 2025-67
Limit2026
457(b) employee elective deferral limitAll your elective deferrals to this plan type, pre-tax and Roth combined $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 deferral at 50-59 or 64+Deferral limit plus age-50 catch-up $32,500
Maximum deferral at 60-63Deferral limit plus the higher catch-up $35,750

A governmental 457(b) limit is separate from, and not aggregated with, a 401(k) or 403(b) — someone with both a 403(b) and a 457(b) can defer up to each plan’s limit in the same year. A 457(b) also allows a special pre-retirement catch-up (up to double the normal limit in the three years before your plan’s normal retirement age, IRC §457(b)(3)) that does not stack with the age-50 or ages-60-63 catch-up in the same year; QuantCalc does not publish a dollar figure for it because the amount is plan-specific (it depends on prior years’ unused deferral room) — ask your plan administrator.

Your 2026 457(b) limit

Employee deferrals only. Your plan must offer catch-ups for you to use them.

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A 457(b) stacks on top of a 401(k) or 403(b) rather than sharing its cap — most people never use the room that opens. QuantCalc runs your whole retirement — withdrawals, taxes, Medicare surcharges — year by year, on the 2026 figures above.

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Common questions

What is the 457(b) contribution limit for 2026?

The 2026 457(b) contribution limit is $24,500 in employee elective 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). Source: IRS Notice 2025-67.

What is the 2026 catch-up for ages 60 to 63 in a 457(b)?

$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 457(b) limits?

See the 2027 457(b) 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 403(b) contribution limits → 2026 TSP contribution limits → 2026 401(k) contribution limits →

A 457(b) stacks on top of a 401(k) or 403(b) rather than sharing its cap — most people never use the room that opens — see the whole picture in the free planner →