2027 SIMPLE IRA Contribution Limits
Updated · 2026 figures official · 2027 figures projected until the agency publishes
Projected 2027 SIMPLE IRA and SIMPLE 401(k) elective deferral limits, the SECURE 2.0 higher limit for small employers, and both catch-ups.
The 2027 SIMPLE IRA contribution limit is projected at $17,500, or $19,100 at employers eligible for the SECURE 2.0 higher limit. The age-50+ catch-up is projected at $4,000 ($3,850 at those employers), and the catch-up for ages 60 to 63 is projected at $5,250. The table below has every 2027 figure beside its 2026 value.
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 |
|---|---|---|---|
| SIMPLE elective deferral limitPer employee (standard limit) | $17,000 | $17,500 | Projected |
| Higher SIMPLE deferral limit (SECURE 2.0 §117 eligible employers)Employers of 25 or fewer, or electing employers of 26–100 with the match/contribution bump | $18,100 | $19,100 | Projected |
| SIMPLE catch-up, age 50+Per employee aged 50 or over (standard limit) | $4,000 | $4,000 | Projected |
| Higher SIMPLE catch-up, age 50+ (SECURE 2.0 §117 eligible employers)Per employee aged 50 or over at eligible employers | $3,850 | $3,850 | Projected |
| Higher SIMPLE catch-up, ages 60–63 (SECURE 2.0 §109)Per employee who attains age 60–63 during the year | $5,250 | $5,250 | 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.
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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 2026 and 2027 figures.
Run the free tax-aware simulation →How this figure is set
Set under IRC §408(p)(2)(E)(i)(III),(iii)(I). Indexed to CPI-U (CUUR0000SA0), Q3 average. increase rounded down to the next lower $500 Base $10,000, Q3-2004 base quarter, $500 step: $17,500 across the whole band (IRS Notice 2025-67, retrieved 2026-09-19)
Common questions
What is the SIMPLE IRA contribution limit for 2027?
The 2027 SIMPLE IRA elective deferral limit is $17,500 (projected until the agency announces it), up from $17,000 in 2026. Employers eligible for the SECURE 2.0 higher limit have a larger one, shown in the table.
What is the 2027 SIMPLE IRA catch-up limit for age 50 and over?
$4,000 at most employers (projected until the agency announces it); the table shows the amounts at employers with the higher limit and for ages 60 to 63.
Are the 2027 simple ira / simple 401(k) 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 lower $500 — 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.
When will the official 2027 SIMPLE IRA contribution limits be announced?
The IRS publishes the official 2027 SIMPLE IRA contribution limits in its annual cost-of-living notice for retirement plans. The 2026 figures came in Notice 2025-67, released on November 13, 2025 (IRS news release IR-2025-111). Until then, the 2027 figures on this page are our projection; the published figures replace them here.
What sets these numbers?
They are set under IRC §408(p)(2)(E)(i)(III),(iii)(I). Indexed to CPI-U (CUUR0000SA0), Q3 average. increase rounded down to the next lower $500 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 SEP IRA contribution limits → 2027 IRA contribution limits → 2026 figures: SIMPLE IRA limits (official) →
Every figure here with its status and source: JSON. QuantCalc is calculation software, not tax advice.