{
  "title": "2027 IRA Contribution Limits",
  "canonical": "https://quantcalc.app/ira-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 §219(b)(5)(A),(C)(i)",
    "index": "C-CPI-U (SUUR0000SA0), Sep–Aug 12-month window",
    "rounding": "adjusted amount rounded down to the next lower $500",
    "source": "QuantCalc projection: IRC §219(b)(5)(A),(C)(i) under the §1(f)(3) machinery at the +3.06% central C-CPI-U case published on /tax-brackets-2027/ (band 3.04%–3.07%)",
    "sourceLabel": "the publishing agency",
    "method": "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",
    "notProjected": null,
    "title": "IRA, SIMPLE IRA / SIMPLE 401(k), SEP"
  },
  "rows": [
    {
      "label": "Traditional + Roth IRA contribution limit",
      "scope": "Per individual, traditional and Roth combined",
      "v26": "$7,500",
      "v27": "$7,500",
      "status": "PROJECTED",
      "method": "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",
      "statute": "IRC §219(b)(5)(A),(C)(i)",
      "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 §219(b)(5)(A),(C)(i) under the §1(f)(3) machinery at the +3.06% central C-CPI-U case published on /tax-brackets-2027/ (band 3.04%–3.07%)",
      "numeric": {
        "v26": 7500,
        "v27": 7500
      }
    },
    {
      "label": "IRA catch-up contribution, age 50+",
      "scope": "Per individual aged 50 or over by year-end",
      "v26": "$1,100",
      "v27": "$1,100",
      "status": "PROJECTED",
      "method": "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",
      "statute": "IRC §219(b)(5)(B)(ii),(C)(iii)",
      "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 §219(b)(5)(B)(ii),(C)(iii) under the §1(f)(3) machinery at the +3.06% central C-CPI-U case published on /tax-brackets-2027/ (band 3.04%–3.07%)",
      "numeric": {
        "v26": 1100,
        "v27": 1100
      }
    },
    {
      "label": "IRA limit with age-50+ catch-up",
      "scope": "Per individual aged 50 or over",
      "v26": "$8,600",
      "v27": "$8,600",
      "status": "PROJECTED",
      "method": "Sum of the IRA limit and IRA catch-up rows",
      "statute": "IRC §219(b)(5)(A) + (B)(ii)",
      "src26": "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)",
      "src27": "Derived: sum of the two component projections on this page",
      "numeric": {
        "v26": 8600,
        "v27": 8600
      }
    },
    {
      "label": "SIMPLE elective deferral limit",
      "scope": "Per employee (standard limit)",
      "v26": "$17,000",
      "v27": "$17,500",
      "status": "PROJECTED",
      "method": "Base $10,000, Q3-2004 base quarter, $500 step: $17,500 across the whole band",
      "statute": "IRC §408(p)(2)(E)(i)(III),(iii)(I)",
      "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 §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%)",
      "numeric": {
        "v26": 17000,
        "v27": 17500
      }
    },
    {
      "label": "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",
      "v26": "$18,100",
      "v27": "$19,100",
      "status": "PROJECTED",
      "method": "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",
      "statute": "IRC §408(p)(2)(E)(i)(I)–(II),(iii)(II)",
      "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 §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%)",
      "numeric": {
        "v26": 18100,
        "v27": 19100
      }
    },
    {
      "label": "SIMPLE catch-up, age 50+",
      "scope": "Per employee aged 50 or over (standard limit)",
      "v26": "$4,000",
      "v27": "$4,000",
      "status": "PROJECTED",
      "method": "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",
      "statute": "IRC §414(v)(2)(B)(ii),(C)",
      "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 §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%)",
      "numeric": {
        "v26": 4000,
        "v27": 4000
      }
    },
    {
      "label": "Higher SIMPLE catch-up, age 50+ (SECURE 2.0 §117 eligible employers)",
      "scope": "Per employee aged 50 or over at eligible employers",
      "v26": "$3,850",
      "v27": "$3,850",
      "status": "PROJECTED",
      "method": "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",
      "statute": "IRC §414(v)(2)(B)(iii),(C)(ii)",
      "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 §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%)",
      "numeric": {
        "v26": 3850,
        "v27": 3850
      }
    },
    {
      "label": "Higher SIMPLE catch-up, ages 60–63 (SECURE 2.0 §109)",
      "scope": "Per employee who attains age 60–63 during the year",
      "v26": "$5,250",
      "v27": "$5,250",
      "status": "PROJECTED",
      "method": "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",
      "statute": "IRC §414(v)(2)(E)(ii),(C)",
      "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 §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%)",
      "numeric": {
        "v26": 5250,
        "v27": 5250
      }
    },
    {
      "label": "SEP minimum compensation threshold",
      "scope": "Employee inclusion floor (§408(k)(2)(C))",
      "v26": "$800",
      "v27": "$800",
      "status": "PROJECTED",
      "method": "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",
      "statute": "IRC §408(k)(2)(C),(k)(9)",
      "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 §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%)",
      "numeric": {
        "v26": 800,
        "v27": 800
      }
    },
    {
      "label": "SEP contribution limit (dollar cap)",
      "scope": "Lesser of 25% of compensation or the §415(c) dollar limit",
      "v26": "$72,000",
      "v27": "$75,000",
      "status": "PROJECTED",
      "method": "The SEP dollar cap is the §415(c) annual-additions limit; this row mirrors that projection",
      "statute": "IRC §408(j); §402(h)(2); §415(c)(1)(A)",
      "src26": "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)",
      "src27": "Derived: sum of the two component projections on this page",
      "numeric": {
        "v26": 72000,
        "v27": 75000
      }
    }
  ]
}