2027 SEP IRA Contribution Limits
Projected 2027 SEP IRA contribution cap (the §415(c) dollar limit) and the minimum-compensation threshold for plan inclusion.
Projected for 2027, the SEP minimum compensation threshold (Employee inclusion floor (§408(k)(2)(C))) is $800; SEP contribution limit is $75,000.
Projected The agency has not published 2027 yet. Every 2027 figure below is our projection under the statutory formula (+3.06% C-CPI-U), shown so you can plan before the announcement — and replaced here the day the official number lands.
| Item | 2026 | 2027 | Status |
|---|---|---|---|
| SEP minimum compensation thresholdEmployee inclusion floor (§408(k)(2)(C)) | $800 | $800 | Projected |
| SEP contribution limit (dollar cap)Lesser of 25% of compensation or the §415(c) dollar limit | $72,000 | $75,000 | Projected |
2026 figures as published by IRS Notice 2025-67 — source, retrieved 2026-09-19. Every figure on this page is read from a dataset at build time; none is typed into the page.
A SEP scales with income, so the room it gives you changes every year your business does. QuantCalc runs your whole retirement — withdrawals, taxes, Medicare surcharges — year by year, on 2026 and 2027 figures.
Run the free tax-aware simulation →How this figure is set
Set under IRC §408(k)(2)(C),(k)(9). Indexed to CPI-U (CUUR0000SA0), Q3 average. increase rounded down to the next lowest $50 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 (IRS Notice 2025-67, retrieved 2026-09-19)
Common questions
Are the 2027 sep figures final?
No. The agency publishes in the autumn. Until then the 2027 column here is a projection produced by applying the statutory indexing formula — CPI-U (CUUR0000SA0), Q3 average, increase rounded down to the next lowest $50 — to the official 2026 figures, using a +3.06% growth factor. It is labelled as a projection on every row, and this page is regenerated from the dataset the day the official figure lands.
What sets these numbers?
They are set under IRC §408(k)(2)(C),(k)(9). Indexed to CPI-U (CUUR0000SA0), Q3 average. increase rounded down to the next lowest $50 The 2026 figures are taken from the agency's own publication (IRS Notice 2025-67, retrieved 2026-09-19).
What changed from 2026?
The table shows both years side by side so the change is readable directly. Where a row says unchanged, that is a statutory result, not an omission.
Related
2027 SIMPLE IRA contribution limits → 2027 IRA contribution limits → 2026 figures: SEP IRA limits (official) →
Every figure here with its status and source: JSON. QuantCalc is calculation software, not tax advice.