{
  "title": "2027 SIMPLE IRA Contribution Limits",
  "canonical": "https://quantcalc.app/simple-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(p)(2)(E)(i)(III),(iii)(I)",
    "index": "CPI-U (CUUR0000SA0), Q3 average",
    "rounding": "increase rounded down to the next lower $500",
    "source": "https://www.irs.gov/pub/irs-drop/n-25-67.pdf",
    "sourceLabel": "IRS Notice 2025-67",
    "method": "Base $10,000, Q3-2004 base quarter, $500 step: $17,500 across the whole band",
    "notProjected": null,
    "title": "SIMPLE IRA / SIMPLE 401(k)"
  },
  "rows": [
    {
      "label": "SIMPLE elective deferral limit",
      "scope": "Per employee (standard limit)",
      "v26": "$17,000",
      "v27": "$17,500",
      "status": "PROJECTED",
      "method": "Base $10,000, Q3-2004 base quarter, $500 step: $17,500 across the whole band",
      "statute": "IRC §408(p)(2)(E)(i)(III),(iii)(I)",
      "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(p)(2)(E)(i)(III),(iii)(I) indexing from the Q3 2004 base quarter at a +3.4% central Q3-2026 CPI-U case (band 3.2%–3.6%)",
      "numeric": {
        "v26": 17000,
        "v27": 17500
      }
    },
    {
      "label": "Higher SIMPLE deferral limit (SECURE 2.0 §117 eligible employers)",
      "scope": "Employers of 25 or fewer, or electing employers of 26–100 with the match/contribution bump",
      "v26": "$18,100",
      "v27": "$19,100",
      "status": "PROJECTED",
      "method": "110% of the 2024 standard limit ($17,600) indexed from a Q3-2023 base. The base is not a $500 multiple, so the statutory increase-rounding matters: cumulative increase reaches $1,500–$1,600 across the band, giving $19,100 at every band point",
      "statute": "IRC §408(p)(2)(E)(i)(I)–(II),(iii)(II)",
      "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(p)(2)(E)(i)(I)–(II),(iii)(II) indexing from the Q3 2023 base quarter at a +3.4% central Q3-2026 CPI-U case (band 3.2%–3.6%)",
      "numeric": {
        "v26": 18100,
        "v27": 19100
      }
    },
    {
      "label": "SIMPLE catch-up, age 50+",
      "scope": "Per employee aged 50 or over (standard limit)",
      "v26": "$4,000",
      "v27": "$4,000",
      "status": "PROJECTED",
      "method": "Base $2,500, Q3-2005 base quarter, $500 step: the unrounded figure ($4,250–$4,265) stays inside the $4,000 step across the band",
      "statute": "IRC §414(v)(2)(B)(ii),(C)",
      "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 §414(v)(2)(B)(ii),(C) indexing from the Q3 2005 base quarter at a +3.4% central Q3-2026 CPI-U case (band 3.2%–3.6%)",
      "numeric": {
        "v26": 4000,
        "v27": 4000
      }
    },
    {
      "label": "Higher SIMPLE catch-up, age 50+ (SECURE 2.0 §117 eligible employers)",
      "scope": "Per employee aged 50 or over at eligible employers",
      "v26": "$3,850",
      "v27": "$3,850",
      "status": "PROJECTED",
      "method": "110% of the 2024 standard catch-up, indexed from Q3 2023; the cumulative increase (about $353 at the central case) has not reached $500, so it projects unchanged at $3,850",
      "statute": "IRC §414(v)(2)(B)(iii),(C)(ii)",
      "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 §414(v)(2)(B)(iii),(C)(ii) indexing from the Q3 2023 base quarter at a +3.4% central Q3-2026 CPI-U case (band 3.2%–3.6%)",
      "numeric": {
        "v26": 3850,
        "v27": 3850
      }
    },
    {
      "label": "Higher SIMPLE catch-up, ages 60–63 (SECURE 2.0 §109)",
      "scope": "Per employee who attains age 60–63 during the year",
      "v26": "$5,250",
      "v27": "$5,250",
      "status": "PROJECTED",
      "method": "The 2025 amount of $5,250 (greater of $5,000 or 150% of the 2025 SIMPLE catch-up) indexed from Q3 2024; the increase (about $335 at the central case) stays under $500, so it projects unchanged",
      "statute": "IRC §414(v)(2)(E)(ii),(C)",
      "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 §414(v)(2)(E)(ii),(C) indexing from the Q3 2024 base quarter at a +3.4% central Q3-2026 CPI-U case (band 3.2%–3.6%)",
      "numeric": {
        "v26": 5250,
        "v27": 5250
      }
    }
  ]
}