{
  "version": "2027.1",
  "title": "2027 Retirement Contribution Limits — 401(k), IRA, HSA, SIMPLE, SEP (Official 2026 vs Projected 2027)",
  "canonical_url": "https://quantcalc.app/data/contribution-limits-2027/",
  "base_year": 2026,
  "target_year": 2027,
  "generated_at": "2026-08-13T05:07:00.988Z",
  "retrieved": "2026-08-13",
  "status_vocabulary": {
    "OFFICIAL": "Published by the IRS for 2027 (the HSA/HDHP family, Rev. Proc. 2026-24, May 2026 — §223(g) forces a June-1 publication deadline).",
    "PROJECTED": "A QuantCalc projection under the limit’s own statutory indexing formula; the IRS notice for 2027 (expected ~November 2026) has not been published.",
    "STATUTORY": "Set in statute in nominal dollars with no indexation — nothing to project."
  },
  "primary_sources": [
    {
      "cite": "IRS Notice 2025-67, \"2026 Amounts Relating to Retirement Plans and IRAs, as Adjusted for Changes in Cost-of-Living\"",
      "url": "https://www.irs.gov/pub/irs-drop/n-25-67.pdf",
      "retrieved": "2026-08-13",
      "role": "every 2026 retirement-plan and IRA value (transcribed from the fetched full text)"
    },
    {
      "cite": "IRS Rev. Proc. 2025-19 (2026 HSA and HDHP inflation-adjusted amounts under IRC §223)",
      "url": "https://www.irs.gov/pub/irs-drop/rp-25-19.pdf",
      "retrieved": "2026-08-13",
      "role": "2026 HSA/HDHP values"
    },
    {
      "cite": "IRS Rev. Proc. 2026-24 (2027 HSA and HDHP inflation-adjusted amounts under IRC §223)",
      "url": "https://www.irs.gov/pub/irs-drop/rp-26-24.pdf",
      "retrieved": "2026-08-13",
      "role": "2027 HSA/HDHP values (OFFICIAL)"
    },
    {
      "cite": "Statute texts: 26 U.S.C. §§402(g)(4), 414(v)(2)(C),(E), 414(v)(7)(E), 415(d), 401(a)(17)(B), 408(k)(9), 408(p)(2)(E), 219(b)(5)(C), 223(b)(3), 223(g), 1(f)(3),(4),(6)",
      "url": "https://www.law.cornell.edu/uscode/text/26",
      "retrieved": "2026-08-13",
      "role": "base periods and rounding rules (read, not remembered)"
    },
    {
      "cite": "BLS CPI-U (CUUR0000SA0), CPI-W (CWUR0000SA0), C-CPI-U (SUUR0000SA0), NSA, U.S. city average",
      "url": "https://www.bls.gov/cpi/",
      "retrieved": "2026-08-13",
      "role": "all index inputs (embedded snapshot; October 2025 does not exist in the monthly series)"
    }
  ],
  "projection_inputs": {
    "cpi_u_q3_2025": 323.9413333333334,
    "cpi_u_q3_2026_central": 334.9553386666667,
    "cpi_u_growth_central": 0.034,
    "cpi_u_growth_band": [
      0.032,
      0.036
    ],
    "cpi_u_carry_forward": {
      "assumption_a": {
        "label": "hold the mean year-over-year rate of the May-July 2026 prints",
        "q3_2026": 335.5986214519191,
        "growth_pct": 3.6
      },
      "assumption_b": {
        "label": "apply the two-year mean seasonal July-to-August and August-to-September changes",
        "q3_2026": 334.5595848734819,
        "growth_pct": 3.28
      },
      "note": "July 2026 (333.918) is published; August and September 2026 are estimated under the two assumptions. Central = the mean of the two, quoted to a tenth and applied at that tenth; band = central ±0.2pp."
    },
    "c_cpi_u_growth_central": 0.031,
    "c_cpi_u_growth_band": [
      0.028999999999999998,
      0.033
    ],
    "c_cpi_u_source": "Parsed at generation time off /tax-brackets-2027/ (the same +3.1% central and 2.9%–3.3% band that page publishes); the ten published window prints and both carry-forward figures are asserted against that page print-for-print.",
    "ira_blend_denominator": 116.74562178136094,
    "notice_415b1B_factor_check": "CPI-U Q3-2025/Q3-2024 rounds to 1.0288 = the notice's published 1.0288; CPI-W rounds to 1.0276, which is why the index is CPI-U"
  },
  "recompute_gates": "17 official values (all 16 in-scope 2026 amounts + the 2025 SEP minimum pinning §408(k)(9)’s base quarter) recomputed from the index snapshot under the statutory formulas; the notice’s own 1.0288 factor asserted against CPI-U and asserted NOT to match CPI-W; generation aborts on any miss.",
  "status_counts": {
    "PROJECTED": 20,
    "OFFICIAL": 6,
    "STATUTORY": 1
  },
  "fields": [
    "family",
    "item",
    "scope",
    "unit",
    "value_2026",
    "value_2027",
    "value_2026_num",
    "value_2027_num",
    "band_2027",
    "band_2027_low_num",
    "band_2027_high_num",
    "change_num",
    "status_2027",
    "index_series",
    "base_period",
    "rounding_rule",
    "statute",
    "method_2027",
    "source_2026",
    "source_2027"
  ],
  "row_count": 27,
  "rows": [
    {
      "family": "Employer plan elective deferrals",
      "item": "401(k) / 403(b) / TSP elective deferral limit",
      "scope": "Per employee, all elective deferrals combined",
      "unit": "usd",
      "value_2026": "$24,500",
      "value_2027": "$25,500",
      "value_2026_num": 24500,
      "value_2027_num": 25500,
      "band_2027": "$25,000–$25,500",
      "band_2027_low_num": 25000,
      "band_2027_high_num": 25500,
      "change": "+$1,000",
      "change_num": 1000,
      "status_2027": "PROJECTED",
      "index_series": "CPI-U (CUUR0000SA0), Q3 average",
      "base_period": "Q3 2005",
      "rounding_rule": "increase rounded down to the next lowest $500",
      "statute": "IRC §402(g)(1),(4)",
      "method_2027": "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",
      "source_2026": "IRS Notice 2025-67, \"2026 Amounts Relating to Retirement Plans and IRAs, as Adjusted for Changes in Cost-of-Living\"",
      "source_2027": "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%)"
    },
    {
      "family": "Employer plan elective deferrals",
      "item": "457(b) deferral limit (state/local government and tax-exempt plans)",
      "scope": "Per participant",
      "unit": "usd",
      "value_2026": "$24,500",
      "value_2027": "$25,500",
      "value_2026_num": 24500,
      "value_2027_num": 25500,
      "band_2027": "$25,000–$25,500",
      "band_2027_low_num": 25000,
      "band_2027_high_num": 25500,
      "change": "+$1,000",
      "change_num": 1000,
      "status_2027": "PROJECTED",
      "index_series": "CPI-U (CUUR0000SA0), Q3 average",
      "base_period": "Q3 2005",
      "rounding_rule": "increase rounded down to the next lowest $500",
      "statute": "IRC §457(e)(15)",
      "method_2027": "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",
      "source_2026": "IRS Notice 2025-67, \"2026 Amounts Relating to Retirement Plans and IRAs, as Adjusted for Changes in Cost-of-Living\"",
      "source_2027": "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%)"
    },
    {
      "family": "Catch-up contributions",
      "item": "Catch-up contribution, age 50+ (401(k)/403(b)/457/SARSEP)",
      "scope": "Per employee aged 50 or over by year-end",
      "unit": "usd",
      "value_2026": "$8,000",
      "value_2027": "$8,500",
      "value_2026_num": 8000,
      "value_2027_num": 8500,
      "band_2027": "$8,000–$8,500",
      "band_2027_low_num": 8000,
      "band_2027_high_num": 8500,
      "change": "+$500",
      "change_num": 500,
      "status_2027": "PROJECTED",
      "index_series": "CPI-U (CUUR0000SA0), Q3 average",
      "base_period": "Q3 2005",
      "rounding_rule": "increase rounded down to the next lowest $500",
      "statute": "IRC §414(v)(2)(B)(i),(C)",
      "method_2027": "Base $5,000, Q3-2005 base quarter, $500 step. Sits on the same step edge as the deferral limit: $8,500 at the central case but $8,000 at the low end of the band",
      "source_2026": "IRS Notice 2025-67, \"2026 Amounts Relating to Retirement Plans and IRAs, as Adjusted for Changes in Cost-of-Living\"",
      "source_2027": "QuantCalc projection: IRC §414(v)(2)(B)(i),(C) indexing from the Q3 2005 base quarter at a +3.4% central Q3-2026 CPI-U case (band 3.2%–3.6%)"
    },
    {
      "family": "Catch-up contributions",
      "item": "Higher catch-up, ages 60–63 (SECURE 2.0 §109)",
      "scope": "Per employee who attains age 60–63 during the year; replaces the age-50 catch-up in those years",
      "unit": "usd",
      "value_2026": "$11,250",
      "value_2027": "$11,750",
      "value_2026_num": 11250,
      "value_2027_num": 11750,
      "band_2027": "$11,750",
      "band_2027_low_num": 11750,
      "band_2027_high_num": 11750,
      "change": "+$500",
      "change_num": 500,
      "status_2027": "PROJECTED",
      "index_series": "CPI-U (CUUR0000SA0), Q3 average",
      "base_period": "Q3 2024",
      "rounding_rule": "increase rounded down to the next lowest $500",
      "statute": "IRC §414(v)(2)(E)(i),(C)",
      "method_2027": "The 2025 amount of $11,250 (the greater of $10,000 or 150% of the 2024 age-50 catch-up) is indexed from a Q3-2024 base with the increase rounded down to $500. In 2026 the increase was $324 and rounded to zero; by Q3 2026 the cumulative increase clears $500 at any plausible print, so 2027 is the first indexed step — $11,750 across the whole band",
      "source_2026": "IRS Notice 2025-67, \"2026 Amounts Relating to Retirement Plans and IRAs, as Adjusted for Changes in Cost-of-Living\"",
      "source_2027": "QuantCalc projection: IRC §414(v)(2)(E)(i),(C) indexing from the Q3 2024 base quarter at a +3.4% central Q3-2026 CPI-U case (band 3.2%–3.6%)"
    },
    {
      "family": "Catch-up contributions",
      "item": "Roth catch-up wage threshold (catch-ups must be Roth above it)",
      "scope": "FICA wages in 2026, governing 2027 catch-up contributions (the notice states the threshold one wage-year back)",
      "unit": "usd",
      "value_2026": "$150,000",
      "value_2027": "$155,000",
      "value_2026_num": 150000,
      "value_2027_num": 155000,
      "band_2027": "$155,000",
      "band_2027_low_num": 155000,
      "band_2027_high_num": 155000,
      "change": "+$5,000",
      "change_num": 5000,
      "status_2027": "PROJECTED",
      "index_series": "CPI-U (CUUR0000SA0), Q3 average",
      "base_period": "Q3 2023",
      "rounding_rule": "increase rounded down to the next lowest $5,000",
      "statute": "IRC §414(v)(7)(A),(E)",
      "method_2027": "Base $145,000 from a Q3-2023 base quarter in $5,000 steps. The 2026-wage threshold (which controls whether 2027 catch-ups must be Roth) projects to $155,000 across the whole band",
      "source_2026": "IRS Notice 2025-67, \"2026 Amounts Relating to Retirement Plans and IRAs, as Adjusted for Changes in Cost-of-Living\" (threshold for 2025 wages)",
      "source_2027": "QuantCalc projection: IRC §414(v)(7)(A),(E) indexing from the Q3 2023 base quarter at a +3.4% central Q3-2026 CPI-U case (band 3.2%–3.6%)"
    },
    {
      "family": "Combined caps (derived)",
      "item": "Max employee deferral with age-50+ catch-up (401(k)/403(b))",
      "scope": "Ages 50–59 and 64+",
      "unit": "usd",
      "value_2026": "$32,500",
      "value_2027": "$34,000",
      "value_2026_num": 32500,
      "value_2027_num": 34000,
      "band_2027": "$33,000–$34,000",
      "band_2027_low_num": 33000,
      "band_2027_high_num": 34000,
      "change": "+$1,500",
      "change_num": 1500,
      "status_2027": "PROJECTED",
      "index_series": "derived",
      "base_period": "",
      "rounding_rule": "sum of the two component limits (no separate rounding)",
      "statute": "IRC §402(g) + §414(v)(2)(B)(i)",
      "method_2027": "Sum of the elective-deferral and age-50 catch-up rows; both components sit on the same rounding-step edge, so the band is $33,000–$34,000 wide",
      "source_2026": "IRS Notice 2025-67, \"2026 Amounts Relating to Retirement Plans and IRAs, as Adjusted for Changes in Cost-of-Living\" (sum of the two published limits)",
      "source_2027": "Derived: sum of the two component projections on this page"
    },
    {
      "family": "Combined caps (derived)",
      "item": "Max employee deferral with ages 60–63 higher catch-up (401(k)/403(b))",
      "scope": "Employees attaining age 60–63 in the year",
      "unit": "usd",
      "value_2026": "$35,750",
      "value_2027": "$37,250",
      "value_2026_num": 35750,
      "value_2027_num": 37250,
      "band_2027": "$36,750–$37,250",
      "band_2027_low_num": 36750,
      "band_2027_high_num": 37250,
      "change": "+$1,500",
      "change_num": 1500,
      "status_2027": "PROJECTED",
      "index_series": "derived",
      "base_period": "",
      "rounding_rule": "sum of the two component limits (no separate rounding)",
      "statute": "IRC §402(g) + §414(v)(2)(E)(i)",
      "method_2027": "Sum of the elective-deferral and ages-60–63 rows",
      "source_2026": "IRS Notice 2025-67, \"2026 Amounts Relating to Retirement Plans and IRAs, as Adjusted for Changes in Cost-of-Living\" (sum of the two published limits)",
      "source_2027": "Derived: sum of the two component projections on this page"
    },
    {
      "family": "IRA",
      "item": "Traditional + Roth IRA contribution limit",
      "scope": "Per individual, traditional and Roth combined",
      "unit": "usd",
      "value_2026": "$7,500",
      "value_2027": "$7,500",
      "value_2026_num": 7500,
      "value_2027_num": 7500,
      "band_2027": "$7,500",
      "band_2027_low_num": 7500,
      "band_2027_high_num": 7500,
      "change": "$0",
      "change_num": 0,
      "status_2027": "PROJECTED",
      "index_series": "C-CPI-U (SUUR0000SA0), Sep–Aug 12-month window",
      "base_period": "calendar year 2007 (§1(f)(4)/(6) Sep–Aug window)",
      "rounding_rule": "adjusted amount rounded down to the next lower $500",
      "statute": "IRC §219(b)(5)(A),(C)(i)",
      "method_2027": "Base $5,000 grown by the §1(f)(3) cost-of-living adjustment with a 2007 base year. Because 2007 predates the TCJA switch, the denominator is the 2007 CPI-U window scaled by the 2016 C-CPI-U/CPI-U ratio (§1(f)(3)(A)(ii)+(B)); the result rounds DOWN to $500. The unrounded 2027 figure lands near $7,825 — comfortably inside the $7,500 step at any band point, so the limit projects unchanged",
      "source_2026": "IRS Notice 2025-67, \"2026 Amounts Relating to Retirement Plans and IRAs, as Adjusted for Changes in Cost-of-Living\"",
      "source_2027": "QuantCalc projection: IRC §219(b)(5)(A),(C)(i) under the §1(f)(3) machinery at the +3.1% central C-CPI-U case published on /tax-brackets-2027/ (band 2.9%–3.3%)"
    },
    {
      "family": "IRA",
      "item": "IRA catch-up contribution, age 50+",
      "scope": "Per individual aged 50 or over by year-end",
      "unit": "usd",
      "value_2026": "$1,100",
      "value_2027": "$1,100",
      "value_2026_num": 1100,
      "value_2027_num": 1100,
      "band_2027": "$1,100",
      "band_2027_low_num": 1100,
      "band_2027_high_num": 1100,
      "change": "$0",
      "change_num": 0,
      "status_2027": "PROJECTED",
      "index_series": "C-CPI-U (SUUR0000SA0), Sep–Aug 12-month window",
      "base_period": "calendar year 2022 (§1(f)(4)/(6) Sep–Aug window)",
      "rounding_rule": "adjusted amount rounded down to the next lower $100",
      "statute": "IRC §219(b)(5)(B)(ii),(C)(iii)",
      "method_2027": "Base $1,000 with a 2022 base year — after 2016, so §1(f)(3)(C) applies and the denominator is the C-CPI-U window alone. The unrounded 2027 figure is about $1,143, well short of the $1,200 step: projects unchanged at $1,100",
      "source_2026": "IRS Notice 2025-67, \"2026 Amounts Relating to Retirement Plans and IRAs, as Adjusted for Changes in Cost-of-Living\"",
      "source_2027": "QuantCalc projection: IRC §219(b)(5)(B)(ii),(C)(iii) under the §1(f)(3) machinery at the +3.1% central C-CPI-U case published on /tax-brackets-2027/ (band 2.9%–3.3%)"
    },
    {
      "family": "IRA",
      "item": "IRA limit with age-50+ catch-up",
      "scope": "Per individual aged 50 or over",
      "unit": "usd",
      "value_2026": "$8,600",
      "value_2027": "$8,600",
      "value_2026_num": 8600,
      "value_2027_num": 8600,
      "band_2027": "$8,600",
      "band_2027_low_num": 8600,
      "band_2027_high_num": 8600,
      "change": "$0",
      "change_num": 0,
      "status_2027": "PROJECTED",
      "index_series": "derived",
      "base_period": "",
      "rounding_rule": "sum of the two component limits (no separate rounding)",
      "statute": "IRC §219(b)(5)(A) + (B)(ii)",
      "method_2027": "Sum of the IRA limit and IRA catch-up rows",
      "source_2026": "IRS Notice 2025-67, \"2026 Amounts Relating to Retirement Plans and IRAs, as Adjusted for Changes in Cost-of-Living\" (sum of the two published limits)",
      "source_2027": "Derived: sum of the two component projections on this page"
    },
    {
      "family": "HSA",
      "item": "HSA contribution limit — self-only coverage",
      "scope": "Per individual with self-only HDHP coverage",
      "unit": "usd",
      "value_2026": "$4,400",
      "value_2027": "$4,500",
      "value_2026_num": 4400,
      "value_2027_num": 4500,
      "band_2027": "$4,500",
      "band_2027_low_num": 4500,
      "band_2027_high_num": 4500,
      "change": "+$100",
      "change_num": 100,
      "status_2027": "OFFICIAL",
      "index_series": "C-CPI-U, Apr–Mar window (§223(g), adjusted amounts published by June 1)",
      "base_period": "calendar year 1997 (§223(g))",
      "rounding_rule": "increase rounded to the nearest $50",
      "statute": "IRC §223(b)(2)(A)",
      "method_2027": "Official for 2027: §223(g) runs on a March-ending C-CPI-U window and the IRS must publish by June 1 of the preceding year, so the 2027 HSA family is already set",
      "source_2026": "IRS Rev. Proc. 2025-19 (2026 HSA and HDHP inflation-adjusted amounts under IRC §223)",
      "source_2027": "IRS Rev. Proc. 2026-24 (2027 HSA and HDHP inflation-adjusted amounts under IRC §223)"
    },
    {
      "family": "HSA",
      "item": "HSA contribution limit — family coverage",
      "scope": "Per individual with family HDHP coverage",
      "unit": "usd",
      "value_2026": "$8,750",
      "value_2027": "$9,000",
      "value_2026_num": 8750,
      "value_2027_num": 9000,
      "band_2027": "$9,000",
      "band_2027_low_num": 9000,
      "band_2027_high_num": 9000,
      "change": "+$250",
      "change_num": 250,
      "status_2027": "OFFICIAL",
      "index_series": "C-CPI-U, Apr–Mar window (§223(g), adjusted amounts published by June 1)",
      "base_period": "calendar year 1997 (§223(g))",
      "rounding_rule": "increase rounded to the nearest $50",
      "statute": "IRC §223(b)(2)(B)",
      "method_2027": "Official for 2027 (see self-only row)",
      "source_2026": "IRS Rev. Proc. 2025-19 (2026 HSA and HDHP inflation-adjusted amounts under IRC §223)",
      "source_2027": "IRS Rev. Proc. 2026-24 (2027 HSA and HDHP inflation-adjusted amounts under IRC §223)"
    },
    {
      "family": "HSA",
      "item": "HSA additional contribution, age 55+",
      "scope": "Per individual aged 55 or over by year-end",
      "unit": "usd",
      "value_2026": "$1,000",
      "value_2027": "$1,000",
      "value_2026_num": 1000,
      "value_2027_num": 1000,
      "band_2027": "$1,000",
      "band_2027_low_num": 1000,
      "band_2027_high_num": 1000,
      "change": "$0",
      "change_num": 0,
      "status_2027": "STATUTORY",
      "index_series": "C-CPI-U, Apr–Mar window (§223(g), adjusted amounts published by June 1)",
      "base_period": "",
      "rounding_rule": "not indexed",
      "statute": "IRC §223(b)(3)",
      "method_2027": "Set in statute in nominal dollars; identical every year since 2009",
      "source_2026": "IRC §223(b)(3)(B): statutory table, \"$1,000 for 2009 and thereafter\"",
      "source_2027": "IRC §223(b)(3)(B) — §223(g) indexes only subsections (b)(2) and (c)(2)(A), so this amount does not adjust"
    },
    {
      "family": "HSA",
      "item": "HDHP minimum annual deductible — self-only",
      "scope": "Plan qualification floor",
      "unit": "usd",
      "value_2026": "$1,700",
      "value_2027": "$1,750",
      "value_2026_num": 1700,
      "value_2027_num": 1750,
      "band_2027": "$1,750",
      "band_2027_low_num": 1750,
      "band_2027_high_num": 1750,
      "change": "+$50",
      "change_num": 50,
      "status_2027": "OFFICIAL",
      "index_series": "C-CPI-U, Apr–Mar window (§223(g), adjusted amounts published by June 1)",
      "base_period": "calendar year 2003 (§223(g))",
      "rounding_rule": "increase rounded to the nearest $50",
      "statute": "IRC §223(c)(2)(A)(i)",
      "method_2027": "Official for 2027",
      "source_2026": "IRS Rev. Proc. 2025-19 (2026 HSA and HDHP inflation-adjusted amounts under IRC §223)",
      "source_2027": "IRS Rev. Proc. 2026-24 (2027 HSA and HDHP inflation-adjusted amounts under IRC §223)"
    },
    {
      "family": "HSA",
      "item": "HDHP minimum annual deductible — family",
      "scope": "Plan qualification floor",
      "unit": "usd",
      "value_2026": "$3,400",
      "value_2027": "$3,500",
      "value_2026_num": 3400,
      "value_2027_num": 3500,
      "band_2027": "$3,500",
      "band_2027_low_num": 3500,
      "band_2027_high_num": 3500,
      "change": "+$100",
      "change_num": 100,
      "status_2027": "OFFICIAL",
      "index_series": "C-CPI-U, Apr–Mar window (§223(g), adjusted amounts published by June 1)",
      "base_period": "calendar year 2003 (§223(g))",
      "rounding_rule": "increase rounded to the nearest $50",
      "statute": "IRC §223(c)(2)(A)(i)",
      "method_2027": "Official for 2027",
      "source_2026": "IRS Rev. Proc. 2025-19 (2026 HSA and HDHP inflation-adjusted amounts under IRC §223)",
      "source_2027": "IRS Rev. Proc. 2026-24 (2027 HSA and HDHP inflation-adjusted amounts under IRC §223)"
    },
    {
      "family": "HSA",
      "item": "HDHP maximum out-of-pocket — self-only",
      "scope": "Plan qualification ceiling",
      "unit": "usd",
      "value_2026": "$8,500",
      "value_2027": "$8,700",
      "value_2026_num": 8500,
      "value_2027_num": 8700,
      "band_2027": "$8,700",
      "band_2027_low_num": 8700,
      "band_2027_high_num": 8700,
      "change": "+$200",
      "change_num": 200,
      "status_2027": "OFFICIAL",
      "index_series": "C-CPI-U, Apr–Mar window (§223(g), adjusted amounts published by June 1)",
      "base_period": "calendar year 2003 (§223(g))",
      "rounding_rule": "increase rounded to the nearest $50",
      "statute": "IRC §223(c)(2)(A)(ii)",
      "method_2027": "Official for 2027",
      "source_2026": "IRS Rev. Proc. 2025-19 (2026 HSA and HDHP inflation-adjusted amounts under IRC §223)",
      "source_2027": "IRS Rev. Proc. 2026-24 (2027 HSA and HDHP inflation-adjusted amounts under IRC §223)"
    },
    {
      "family": "HSA",
      "item": "HDHP maximum out-of-pocket — family",
      "scope": "Plan qualification ceiling",
      "unit": "usd",
      "value_2026": "$17,000",
      "value_2027": "$17,400",
      "value_2026_num": 17000,
      "value_2027_num": 17400,
      "band_2027": "$17,400",
      "band_2027_low_num": 17400,
      "band_2027_high_num": 17400,
      "change": "+$400",
      "change_num": 400,
      "status_2027": "OFFICIAL",
      "index_series": "C-CPI-U, Apr–Mar window (§223(g), adjusted amounts published by June 1)",
      "base_period": "calendar year 2003 (§223(g))",
      "rounding_rule": "increase rounded to the nearest $50",
      "statute": "IRC §223(c)(2)(A)(ii)",
      "method_2027": "Official for 2027",
      "source_2026": "IRS Rev. Proc. 2025-19 (2026 HSA and HDHP inflation-adjusted amounts under IRC §223)",
      "source_2027": "IRS Rev. Proc. 2026-24 (2027 HSA and HDHP inflation-adjusted amounts under IRC §223)"
    },
    {
      "family": "SIMPLE IRA / SIMPLE 401(k)",
      "item": "SIMPLE elective deferral limit",
      "scope": "Per employee (standard limit)",
      "unit": "usd",
      "value_2026": "$17,000",
      "value_2027": "$17,500",
      "value_2026_num": 17000,
      "value_2027_num": 17500,
      "band_2027": "$17,500",
      "band_2027_low_num": 17500,
      "band_2027_high_num": 17500,
      "change": "+$500",
      "change_num": 500,
      "status_2027": "PROJECTED",
      "index_series": "CPI-U (CUUR0000SA0), Q3 average",
      "base_period": "Q3 2004",
      "rounding_rule": "increase rounded down to the next lower $500",
      "statute": "IRC §408(p)(2)(E)(i)(III),(iii)(I)",
      "method_2027": "Base $10,000, Q3-2004 base quarter, $500 step: $17,500 across the whole band",
      "source_2026": "IRS Notice 2025-67, \"2026 Amounts Relating to Retirement Plans and IRAs, as Adjusted for Changes in Cost-of-Living\"",
      "source_2027": "QuantCalc projection: IRC §408(p)(2)(E)(i)(III),(iii)(I) indexing from the Q3 2004 base quarter at a +3.4% central Q3-2026 CPI-U case (band 3.2%–3.6%)"
    },
    {
      "family": "SIMPLE IRA / SIMPLE 401(k)",
      "item": "Higher SIMPLE deferral limit (SECURE 2.0 §117 eligible employers)",
      "scope": "Employers of 25 or fewer, or electing employers of 26–100 with the match/contribution bump",
      "unit": "usd",
      "value_2026": "$18,100",
      "value_2027": "$19,100",
      "value_2026_num": 18100,
      "value_2027_num": 19100,
      "band_2027": "$19,100",
      "band_2027_low_num": 19100,
      "band_2027_high_num": 19100,
      "change": "+$1,000",
      "change_num": 1000,
      "status_2027": "PROJECTED",
      "index_series": "CPI-U (CUUR0000SA0), Q3 average",
      "base_period": "Q3 2023",
      "rounding_rule": "increase rounded down to the next lower $500",
      "statute": "IRC §408(p)(2)(E)(i)(I)–(II),(iii)(II)",
      "method_2027": "110% of the 2024 standard limit ($17,600) indexed from a Q3-2023 base. The base is not a $500 multiple, so the statutory increase-rounding matters: cumulative increase reaches $1,500–$1,600 across the band, giving $19,100 at every band point",
      "source_2026": "IRS Notice 2025-67, \"2026 Amounts Relating to Retirement Plans and IRAs, as Adjusted for Changes in Cost-of-Living\"",
      "source_2027": "QuantCalc projection: IRC §408(p)(2)(E)(i)(I)–(II),(iii)(II) indexing from the Q3 2023 base quarter at a +3.4% central Q3-2026 CPI-U case (band 3.2%–3.6%)"
    },
    {
      "family": "SIMPLE IRA / SIMPLE 401(k)",
      "item": "SIMPLE catch-up, age 50+",
      "scope": "Per employee aged 50 or over (standard limit)",
      "unit": "usd",
      "value_2026": "$4,000",
      "value_2027": "$4,000",
      "value_2026_num": 4000,
      "value_2027_num": 4000,
      "band_2027": "$4,000",
      "band_2027_low_num": 4000,
      "band_2027_high_num": 4000,
      "change": "$0",
      "change_num": 0,
      "status_2027": "PROJECTED",
      "index_series": "CPI-U (CUUR0000SA0), Q3 average",
      "base_period": "Q3 2005",
      "rounding_rule": "increase rounded down to the next lower $500",
      "statute": "IRC §414(v)(2)(B)(ii),(C)",
      "method_2027": "Base $2,500, Q3-2005 base quarter, $500 step: the unrounded figure ($4,250–$4,265) stays inside the $4,000 step across the band",
      "source_2026": "IRS Notice 2025-67, \"2026 Amounts Relating to Retirement Plans and IRAs, as Adjusted for Changes in Cost-of-Living\"",
      "source_2027": "QuantCalc projection: IRC §414(v)(2)(B)(ii),(C) indexing from the Q3 2005 base quarter at a +3.4% central Q3-2026 CPI-U case (band 3.2%–3.6%)"
    },
    {
      "family": "SIMPLE IRA / SIMPLE 401(k)",
      "item": "Higher SIMPLE catch-up, age 50+ (SECURE 2.0 §117 eligible employers)",
      "scope": "Per employee aged 50 or over at eligible employers",
      "unit": "usd",
      "value_2026": "$3,850",
      "value_2027": "$3,850",
      "value_2026_num": 3850,
      "value_2027_num": 3850,
      "band_2027": "$3,850",
      "band_2027_low_num": 3850,
      "band_2027_high_num": 3850,
      "change": "$0",
      "change_num": 0,
      "status_2027": "PROJECTED",
      "index_series": "CPI-U (CUUR0000SA0), Q3 average",
      "base_period": "Q3 2023",
      "rounding_rule": "increase rounded down to the next lower $500",
      "statute": "IRC §414(v)(2)(B)(iii),(C)(ii)",
      "method_2027": "110% of the 2024 standard catch-up, indexed from Q3 2023; the cumulative increase (about $353 at the central case) has not reached $500, so it projects unchanged at $3,850",
      "source_2026": "IRS Notice 2025-67, \"2026 Amounts Relating to Retirement Plans and IRAs, as Adjusted for Changes in Cost-of-Living\"",
      "source_2027": "QuantCalc projection: IRC §414(v)(2)(B)(iii),(C)(ii) indexing from the Q3 2023 base quarter at a +3.4% central Q3-2026 CPI-U case (band 3.2%–3.6%)"
    },
    {
      "family": "SIMPLE IRA / SIMPLE 401(k)",
      "item": "Higher SIMPLE catch-up, ages 60–63 (SECURE 2.0 §109)",
      "scope": "Per employee who attains age 60–63 during the year",
      "unit": "usd",
      "value_2026": "$5,250",
      "value_2027": "$5,250",
      "value_2026_num": 5250,
      "value_2027_num": 5250,
      "band_2027": "$5,250",
      "band_2027_low_num": 5250,
      "band_2027_high_num": 5250,
      "change": "$0",
      "change_num": 0,
      "status_2027": "PROJECTED",
      "index_series": "CPI-U (CUUR0000SA0), Q3 average",
      "base_period": "Q3 2024",
      "rounding_rule": "increase rounded down to the next lower $500",
      "statute": "IRC §414(v)(2)(E)(ii),(C)",
      "method_2027": "The 2025 amount of $5,250 (greater of $5,000 or 150% of the 2025 SIMPLE catch-up) indexed from Q3 2024; the increase (about $335 at the central case) stays under $500, so it projects unchanged",
      "source_2026": "IRS Notice 2025-67, \"2026 Amounts Relating to Retirement Plans and IRAs, as Adjusted for Changes in Cost-of-Living\"",
      "source_2027": "QuantCalc projection: IRC §414(v)(2)(E)(ii),(C) indexing from the Q3 2024 base quarter at a +3.4% central Q3-2026 CPI-U case (band 3.2%–3.6%)"
    },
    {
      "family": "Overall plan limits",
      "item": "Defined-contribution annual additions limit (§415(c))",
      "scope": "Per participant: employee + employer + after-tax additions (catch-ups excluded)",
      "unit": "usd",
      "value_2026": "$72,000",
      "value_2027": "$75,000",
      "value_2026_num": 72000,
      "value_2027_num": 75000,
      "band_2027": "$75,000",
      "band_2027_low_num": 75000,
      "band_2027_high_num": 75000,
      "change": "+$3,000",
      "change_num": 3000,
      "status_2027": "PROJECTED",
      "index_series": "CPI-U (CUUR0000SA0), Q3 average",
      "base_period": "Q3 2001",
      "rounding_rule": "increase rounded down to the next lowest $1,000",
      "statute": "IRC §415(c)(1)(A),(d)(1)(C),(d)(3)(D),(d)(4)(B)",
      "method_2027": "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)",
      "source_2026": "IRS Notice 2025-67, \"2026 Amounts Relating to Retirement Plans and IRAs, as Adjusted for Changes in Cost-of-Living\"",
      "source_2027": "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%)"
    },
    {
      "family": "Overall plan limits",
      "item": "Defined-benefit annual benefit limit (§415(b))",
      "scope": "Per participant, annual benefit",
      "unit": "usd",
      "value_2026": "$290,000",
      "value_2027": "$300,000",
      "value_2026_num": 290000,
      "value_2027_num": 300000,
      "band_2027": "$300,000",
      "band_2027_low_num": 300000,
      "band_2027_high_num": 300000,
      "change": "+$10,000",
      "change_num": 10000,
      "status_2027": "PROJECTED",
      "index_series": "CPI-U (CUUR0000SA0), Q3 average",
      "base_period": "Q3 2001",
      "rounding_rule": "increase rounded down to the next lowest $5,000",
      "statute": "IRC §415(b)(1)(A),(d)(1)(A),(d)(3)(A),(d)(4)(A)",
      "method_2027": "Base $160,000, Q3-2001 base quarter, $5,000 step: $300,000 across the band",
      "source_2026": "IRS Notice 2025-67, \"2026 Amounts Relating to Retirement Plans and IRAs, as Adjusted for Changes in Cost-of-Living\"",
      "source_2027": "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%)"
    },
    {
      "family": "Overall plan limits",
      "item": "Annual compensation limit (§401(a)(17))",
      "scope": "Maximum compensation countable for plan contributions/benefits",
      "unit": "usd",
      "value_2026": "$360,000",
      "value_2027": "$375,000",
      "value_2026_num": 360000,
      "value_2027_num": 375000,
      "band_2027": "$375,000",
      "band_2027_low_num": 375000,
      "band_2027_high_num": 375000,
      "change": "+$15,000",
      "change_num": 15000,
      "status_2027": "PROJECTED",
      "index_series": "CPI-U (CUUR0000SA0), Q3 average",
      "base_period": "Q3 2001",
      "rounding_rule": "increase rounded down to the next lowest $5,000",
      "statute": "IRC §401(a)(17)(B)",
      "method_2027": "Base $200,000, Q3-2001 base quarter, $5,000 step: $375,000 across the band",
      "source_2026": "IRS Notice 2025-67, \"2026 Amounts Relating to Retirement Plans and IRAs, as Adjusted for Changes in Cost-of-Living\"",
      "source_2027": "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%)"
    },
    {
      "family": "SEP",
      "item": "SEP minimum compensation threshold",
      "scope": "Employee inclusion floor (§408(k)(2)(C))",
      "unit": "usd",
      "value_2026": "$800",
      "value_2027": "$800",
      "value_2026_num": 800,
      "value_2027_num": 800,
      "band_2027": "$800",
      "band_2027_low_num": 800,
      "band_2027_high_num": 800,
      "change": "$0",
      "change_num": 0,
      "status_2027": "PROJECTED",
      "index_series": "CPI-U (CUUR0000SA0), Q3 average",
      "base_period": "Q3 2001 (inferred — §408(k)(9) names none; pinned by reproducing the 2025 and 2026 officials)",
      "rounding_rule": "increase rounded down to the next lowest $50",
      "statute": "IRC §408(k)(2)(C),(k)(9)",
      "method_2027": "Base $450 from Q3 2001 in $50 steps. At the central case the cumulative increase is about $398, just under the $400 step — $800 holds at the central and low cases, but a Q3-2026 print above roughly +3.65% would tip it to $850. The band column carries that edge",
      "source_2026": "IRS Notice 2025-67, \"2026 Amounts Relating to Retirement Plans and IRAs, as Adjusted for Changes in Cost-of-Living\"",
      "source_2027": "QuantCalc projection: IRC §408(k)(2)(C),(k)(9) indexing from the Q3 2001 (inferred — §408(k)(9) names none; pinned by reproducing the 2025 and 2026 officials) base quarter at a +3.4% central Q3-2026 CPI-U case (band 3.2%–3.6%)"
    },
    {
      "family": "SEP",
      "item": "SEP contribution limit (dollar cap)",
      "scope": "Lesser of 25% of compensation or the §415(c) dollar limit",
      "unit": "usd",
      "value_2026": "$72,000",
      "value_2027": "$75,000",
      "value_2026_num": 72000,
      "value_2027_num": 75000,
      "band_2027": "$75,000",
      "band_2027_low_num": 75000,
      "band_2027_high_num": 75000,
      "change": "+$3,000",
      "change_num": 3000,
      "status_2027": "PROJECTED",
      "index_series": "derived",
      "base_period": "",
      "rounding_rule": "sum of the two component limits (no separate rounding)",
      "statute": "IRC §408(j); §402(h)(2); §415(c)(1)(A)",
      "method_2027": "The SEP dollar cap is the §415(c) annual-additions limit; this row mirrors that projection",
      "source_2026": "IRS Notice 2025-67, \"2026 Amounts Relating to Retirement Plans and IRAs, as Adjusted for Changes in Cost-of-Living\" (equals the §415(c) limit)",
      "source_2027": "Derived: sum of the two component projections on this page"
    }
  ],
  "related": [
    {
      "title": "2027 federal tax brackets (projected)",
      "url": "https://quantcalc.app/tax-brackets-2027/"
    },
    {
      "title": "2027 vs 2026: every retirement tax number that changes",
      "url": "https://quantcalc.app/data/2027-vs-2026-changes/"
    },
    {
      "title": "2027 IRMAA brackets (projected)",
      "url": "https://quantcalc.app/irmaa-brackets-2027/"
    },
    {
      "title": "2027 Social Security COLA (projected)",
      "url": "https://quantcalc.app/social-security-cola-2027/"
    },
    {
      "title": "2026 retirement tax numbers on one page (printable cheat sheet)",
      "url": "https://quantcalc.app/downloads/cheat-sheet/"
    },
    {
      "title": "Roth Conversion Planner",
      "url": "https://quantcalc.app/roth-conversion-planner/"
    }
  ]
}