2026 SIMPLE IRA Contribution Limits

The official 2026 SIMPLE IRA and SIMPLE 401(k) elective deferral limits, the standard and SECURE 2.0 higher-employer schedules, and both catch-ups.

The 2026 SIMPLE IRA and SIMPLE 401(k) elective deferral limit is $17,000 ($21,000 at 50 or older). At an eligible small employer — 25 or fewer employees, or 26-100 electing the higher match — the limit rises to $18,100, and the ages-60-to-63 catch-up there brings the total to $23,350. In the years you turn 60 to 63 the catch-up is $5,250 in every SIMPLE plan ($22,250 in total on the standard limit).

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 →

SIMPLE IRA and SIMPLE 401(k) limits, 2026 — IRS Notice 2025-67
Limit2026
SIMPLE elective deferral limitStandard limit, per employee $17,000
Higher SIMPLE deferral limitSECURE 2.0 §117 eligible employers: 25 or fewer employees, or 26-100 electing the extra match/contribution $18,100
Catch-up contribution, age 50+Standard limit, per employee aged 50 or over $4,000
Higher catch-up, age 50+SECURE 2.0 §117 eligible employers $3,850
Higher catch-up, ages 60 to 63SECURE 2.0 §109, every SIMPLE plan; replaces the age-50 catch-up in the years you turn 60, 61, 62 or 63 $5,250

A SIMPLE plan lets an employer skip the nondiscrimination testing a 401(k) requires, in exchange for a mandatory employer contribution and a lower employee limit than a 401(k)’s $24,500. The higher deferral and catch-up figures only apply if the employer has adopted the SECURE 2.0 §117 higher-limit option; ask your plan administrator which schedule you are on.

Your 2026 SIMPLE limit

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A SIMPLE plan is usually a stepping stone — what it saves now only matters next to what it costs to unwind later. QuantCalc runs your whole retirement — withdrawals, taxes, Medicare surcharges — year by year, on the 2026 figures above.

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Common questions

What is the SIMPLE IRA contribution limit for 2026?

The 2026 SIMPLE IRA and SIMPLE 401(k) elective deferral limit is $17,000 ($21,000 at 50 or older). At an eligible small employer — 25 or fewer employees, or 26-100 electing the higher match — the limit rises to $18,100, and the ages-60-to-63 catch-up there brings the total to $23,350. In the years you turn 60 to 63 the catch-up is $5,250 in every SIMPLE plan ($22,250 in total on the standard limit). Source: IRS Notice 2025-67.

What is the higher SIMPLE limit at a small employer?

$18,100 for employers of 25 or fewer employees, or an electing employer of 26 to 100 that adds the required extra match or contribution (SECURE 2.0 §117). Their age-50 catch-up is $3,850; the ages-60-63 catch-up is $5,250 there as in every SIMPLE plan (IRS Notice 2025-67).

What are the 2027 SIMPLE IRA limits?

See the 2027 SIMPLE IRA contribution 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 SEP IRA contribution limits → 2026 IRA contribution limits → 2026 401(k) contribution limits →

A SIMPLE plan is usually a stepping stone — what it saves now only matters next to what it costs to unwind later — see the whole picture in the free planner →