2026 Saver's Credit Income Limits: 50%, 20% and 10% Rates
For 2026 the Saver’s Credit is 50%, 20% or 10% of up to $2,000 of retirement contributions per person, depending on AGI. The 50% rate applies up to $24,250 of AGI for single filers, $36,375 for heads of household and $48,500 for married couples filing jointly; the credit ends above $40,250, $60,375 and $80,500 (IRS Notice 2025-67). 2026 is the last year it applies to IRA and 401(k) contributions: the 2027 Saver’s Match replaces it.
2026 Saver’s Credit AGI limits
| Credit rate | Married filing jointly | Head of household | Single, MFS, surviving spouse |
|---|---|---|---|
| 50% | up to $48,500 | up to $36,375 | up to $24,250 |
| 20% | over $48,500 to $52,500 | over $36,375 to $39,375 | over $24,250 to $26,250 |
| 10% | over $52,500 to $80,500 | over $39,375 to $60,375 | over $26,250 to $40,250 |
| 0% | over $80,500 | over $60,375 | over $40,250 |
The rate applies to your contributions up to $2,000 per person ($4,000 for a married couple who both contribute), so the largest credit is $1,000 per person (IRS: Saver’s Credit). The AGI is Form 1040 line 11 (with any excluded foreign income added back); the credit is figured on Form 8880.
Saver’s Credit calculator (2026)
Computed by the federal tax engine for your contributions only. A spouse’s own contributions earn a second credit of up to $1,000 on the same rate. A traditional IRA deduction lowers AGI; enter wages after it if you take one.
Worked examples (computed by the tax engine)
| Household | Rate | Saver’s Credit |
|---|---|---|
| Single, 25, $24,000 of wages | 50% | $793 |
| Married filing jointly, $50,000 of wages | 20% | $400 |
| Single, 30, $40,000 of wages | 10% | $200 |
The single 25-year-old qualifies for 50% of $2,000, $1,000, but the credit cannot be more than the income tax, so it is $793 and leaves $0 of federal income tax. The married couple’s $400 brings their tax to $1,383.
An estimate from QuantCalc’s open tax engine (federal 2.6.0, state 1.26.0) for the 2026 tax year. Not tax advice: your return depends on facts this page does not ask about, so check a move with your tax preparer or custodian before acting. How the engine computes each line, with its official source: federal, state.
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- What are the 2026 Saver’s Credit income limits?
- For 2026 the credit is 50% of up to $2,000 of contributions per person with AGI up to $48,500 (married filing jointly), $36,375 (head of household) or $24,250 (single and others); 20% up to $52,500 / $39,375 / $26,250; 10% up to $80,500 / $60,375 / $40,250. Above those limits it is zero (IRS Notice 2025-67).
- What is the maximum Saver’s Credit?
- $1,000 per person: 50% of $2,000 of contributions, so $2,000 for a married couple who each contribute $2,000 (IRS). It is a nonrefundable credit, so it cannot exceed your income tax: the single 25-year-old in the example qualifies for $1,000 but gets $793.
- Is 2026 the last year of the Saver’s Credit?
- For IRA and workplace-plan contributions, yes: from 2027 the credit is replaced by the Saver’s Match, a federal deposit into the retirement account (IRC §25B and §6433). The credit continues for ABLE account contributions. See the 2027 Saver’s Match page.
- Who can claim the Saver’s Credit?
- You must be 18 or older, not a full-time student, and not claimed as a dependent on another person’s return. Contributions to an IRA, a 401(k), 403(b), governmental 457(b), SIMPLE or SARSEP plan, and to an ABLE account you own count; rollovers do not, and recent distributions reduce the contributions that count (IRS, Form 8880).