2026 Roth IRA Income Limits (MAGI Phase-Out Ranges)

The official 2026 modified-AGI ranges over which direct Roth IRA contributions phase out, by filing status, and a calculator for the reduced amount.

For 2026, you can make a full Roth IRA contribution if your modified AGI is under $153,000 (single or head of household) or $242,000 (married filing jointly). The amount phases out to zero at $168,000 and $252,000; for married filing separately the range is $0 to $10,000. The full contribution is $7,500 ($8,600 at 50+).

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 →

Roth IRA modified-AGI phase-out ranges, 2026 — IRS Notice 2025-67
Filing statusFull contribution belowNo contribution at or above
Single, head of household, or married filing separately (lived apart all year)$153,000$168,000
Married filing jointly or qualifying surviving spouse$242,000$252,000
Married filing separately (lived with spouse)$0$10,000
The limit being phased out, 2026 — IRS Notice 2025-67
Limit2026
Traditional and Roth IRA contribution limitPer person, traditional and Roth combined $7,500
IRA catch-up contribution, age 50+Per person aged 50 or over by December 31 $1,100

Inside the range the limit shrinks in proportion to how far through it your MAGI is. Publication 590-A’s Worksheet 2-2 then rounds the result up to the next $10 and sets a $200 floor for anyone still inside the range (IRS Publication 590-A). Over the top of the range, a backdoor Roth contribution may still be open to you.

Your 2026 Roth IRA limit

Assumes your taxable compensation is at least the limit and you made no traditional IRA contributions for 2026.

Paid tool Deciding between pre-tax contributions now and Roth conversions later is a multi-year bracket problem: every dollar deferred today has to come out later, in a year whose bracket and Medicare surcharge you are also choosing. The Roth Conversion Planner works that schedule: how much to convert in each year from now to your plan end age, the federal and state tax it costs, the IRMAA tier that year’s MAGI sets two years later, and the ACA subsidy it affects — set beside the same years with no conversions at all, and downloadable as a PDF you keep. A planning tool, not advice: the numbers move when your assumptions do. Build my conversion schedule — Personal PRO ($49) → See what is included, and price this year free, first →

Over the limit is not the end of it — a backdoor contribution or a conversion may still fit. QuantCalc runs your whole retirement — withdrawals, taxes, Medicare surcharges — year by year, on the 2026 figures above.

Run the free tax-aware simulation →

Common questions

What are the Roth IRA income limits for 2026?

For 2026, you can make a full Roth IRA contribution if your modified AGI is under $153,000 (single or head of household) or $242,000 (married filing jointly). The amount phases out to zero at $168,000 and $252,000; for married filing separately the range is $0 to $10,000. The full contribution is $7,500 ($8,600 at 50+). Source: IRS Notice 2025-67.

How is a partial Roth contribution worked out?

Divide how far your MAGI is into the range by the range's width ($15,000 single, $10,000 joint), reduce the limit by that fraction, round up to the next $10, and use $200 if the result is lower (IRS Publication 590-A, Worksheet 2-2).

What about 2027?

See the 2027 Roth IRA income 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 Roth IRA contribution limits → Backdoor Roth calculator → 2026 federal tax brackets →

Over the limit is not the end of it — a backdoor contribution or a conversion may still fit — see the whole picture in the free planner →