2026 Catch-Up Contributions: 401(k), IRA, SIMPLE and HSA, and the New Roth Rule

Every 2026 catch-up contribution limit in one table, the ages-60-to-63 super catch-up, and the Roth catch-up rule that starts with 2026 contributions.

The 2026 catch-up contribution for 401(k), 403(b), governmental 457(b) and TSP plans is $8,000 at age 50 or older ($32,500 in total with the $24,500 limit), and $11,250 in the years you turn 60 to 63 ($35,750 in total). The IRA catch-up is $1,100, SIMPLE plans allow $4,000 ($5,250 at 60 to 63) and an HSA $1,000 from 55. New for 2026: if your 2025 FICA wages from the employer sponsoring the plan were over $150,000, your catch-ups must go in as Roth (IRS Notice 2025-67).

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 →

Catch-up contribution limits, 2026 — IRS Notice 2025-67; HSA: IRC §223(b)(3)(B)
Limit2026
401(k), 403(b), governmental 457(b) and TSP, age 50+On top of the $24,500 deferral limit $8,000
401(k), 403(b), governmental 457(b) and TSP, ages 60 to 63Replaces the age-50 catch-up in the years you turn 60, 61, 62 or 63 $11,250
SIMPLE IRA and SIMPLE 401(k), age 50+Standard SIMPLE plan $4,000
SIMPLE, age 50+, at a higher-limit employerSECURE 2.0 §117: 25 or fewer employees, or an electing employer of 26 to 100 $3,850
SIMPLE, ages 60 to 63Every SIMPLE plan $5,250
IRA (traditional and Roth combined), age 50+On top of the $7,500 IRA limit $1,100
HSA, age 55+On top of the self-only or family HSA limit $1,000
Roth catch-up wage thresholdAbove $150,000 of 2025 FICA wages from the plan's employer, 2026 catch-ups must be Roth $150,000

The Roth catch-up rule for 2026

Starting with 2026 contributions, an employee whose 2025 wages subject to FICA from the employer sponsoring the plan were more than $150,000 can make catch-up contributions to that employer’s plan only as Roth contributions (IRS Notice 2025-67: the threshold under section 414(v)(7)(A), “increased from $145,000 to $150,000”). The rule covers 401(k)-type plans including a SIMPLE 401(k), but not a SIMPLE IRA or a SEP, and it does not touch IRA catch-ups (IRS Notice 2025-67; 26 U.S.C. §414(v)). Roth means no deduction now and tax-free withdrawals later, so for a high earner the catch-up is taxed in this year’s bracket instead of the bracket of the year it is withdrawn.

Who counts as 50, or 60 to 63

Your age at the end of 2026 decides it: you can make the age-50 catch-up all year if you turn 50 by December 31 (26 U.S.C. §414(v)), and the higher catch-up in each year you turn 60, 61, 62 or 63; at 64 the age-50 amount applies again (IRS Notice 2025-67). The plan must offer catch-ups, and an employee deferral must come out of pay dated in 2026. An IRA catch-up for 2026 can be made until the due date of your 2026 return, not including extensions (IRS Publication 590-A); the HSA catch-up applies from the year you turn 55 (IRC §223(b)(3)(B)).

Your 2026 catch-up

FICA wages are box 3 of your 2025 Form W-2 from that employer. Leave blank if you do not know.

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A catch-up is a bet that your tax rate later is lower than now, and the Roth rule makes part of that bet for you. 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 401(k) catch-up contribution for 2026?

$8,000 at age 50 or older, for a total of $32,500; $11,250 in the years you turn 60 to 63, for a total of $35,750 (IRS Notice 2025-67). The same amounts apply to 403(b), governmental 457(b) and TSP plans.

What is the Roth catch-up rule for 2026?

If your 2025 FICA wages from the employer sponsoring your 401(k), 403(b) or governmental 457(b) plan were more than $150,000, your 2026 catch-up contributions to that plan must be Roth contributions (IRS Notice 2025-67; 26 U.S.C. §414(v)). A SIMPLE IRA, a SEP and IRA catch-ups are not covered by the rule.

What is the super catch-up for ages 60 to 63 in 2026?

$11,250 in a 401(k), 403(b), governmental 457(b) or TSP and $5,250 in a SIMPLE plan, in place of the age-50 catch-up, in the years you turn 60, 61, 62 or 63 (IRS Notice 2025-67).

What is the IRA catch-up contribution for 2026?

$1,100, so the IRA limit at 50 or older is $8,600 (IRS Notice 2025-67).

What is the HSA catch-up contribution for 2026?

$1,000 from the year you turn 55, on top of the self-only or family limit; the amount is fixed in the law and not indexed (IRC §223(b)(3)(B)).

What are the 2027 catch-up limits?

See the 2027 catch-up contributions, 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 401(k) contribution limits → 2026 SIMPLE IRA contribution limits → 2026 HSA contribution limits → Tax bracket calculator: pre-tax or Roth? →

A catch-up is a bet that your tax rate later is lower than now, and the Roth rule makes part of that bet for you — see the whole picture in the free planner →