{
  "title": "2027 SEP IRA Contribution Limits",
  "canonical": "https://quantcalc.app/sep-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 §408(k)(2)(C),(k)(9)",
    "index": "CPI-U (CUUR0000SA0), Q3 average",
    "rounding": "increase rounded down to the next lowest $50",
    "source": "https://www.irs.gov/pub/irs-drop/n-25-67.pdf",
    "sourceLabel": "IRS Notice 2025-67",
    "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",
    "notProjected": null,
    "title": "SEP"
  },
  "rows": [
    {
      "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
      }
    }
  ]
}