What is the 401(k) contribution limit for 2026?
For 2026, the IRS raised the 401(k) employee elective deferral limit to $24,500, up from $23,500 in 2025. Savers 50 and older can add an $8,000 catch-up ($32,500 total), and those turning 60 to 63 during the year get a larger $11,250 catch-up ($35,750 total) under SECURE 2.0.
Per the IRS's IR-2025-111 announcement, published November 13, 2025, the 401(k) employee elective deferral limit for 2026 is $24,500 — up $1,000 from the 2025 limit of $23,500. This same figure applies to 403(b) plans, most governmental 457(b) plans, and the federal Thrift Savings Plan. It's your own paycheck deferral only — it doesn't include anything your employer contributes via a match or profit-sharing, which falls under a separate, higher combined limit.
2026 401(k) limits at a glance
- Employee elective deferral: $24,500 (up from $23,500 in 2025).
- Catch-up, age 50+: an additional $8,000, for $32,500 total (up from $7,500 / $31,000 in 2025).
- "Super catch-up," ages 60–63: an additional $11,250 instead of the standard $8,000, for $35,750 total. Applies only in the calendar years you're age 60 through 63 — turn 64, and you drop back to the standard $8,000 catch-up.
- Combined employee + employer limit (section 415(c)): $72,000 (up from $70,000), or $80,000 including the standard 50+ catch-up, and $83,250 including the age 60-63 super catch-up.
- SIMPLE IRA / SIMPLE 401(k): a smaller $4,000 standard catch-up, rising to $5,250 for the 60-63 bracket.
New for 2026: high earners' catch-up must go in as Roth
Per IRS Notice 2025-67, starting in 2026, if your 2025 FICA wages from a given employer topped $150,000, any catch-up contributions you make to that employer's 401(k), 403(b), or governmental 457(b) plan in 2026 must go in as Roth (after-tax) — pre-tax catch-up contributions are no longer an option for you, assuming the plan offers a Roth feature and permits catch-ups at all. It's a rule about which tax bucket the catch-up lands in, not a change to how much you're allowed to contribute in total. Savers at or below the $150,000 threshold can still choose pre-tax or Roth for their catch-up, same as before.
Your 401(k) and IRA limits are separate
A 401(k) and an IRA have independent contribution limits — maxing one doesn't reduce room in the other. See the 2026 Roth IRA contribution limits if you're deciding how to split savings between the two.
This is financial education, not personalized advice
These are the ceilings the IRS has set for 2026, not a recommendation for how much you specifically should contribute — that depends on your budget, your employer's match formula, and your broader financial picture. ClearValue Lending is not a Registered Investment Advisor or tax professional. Confirm figures specific to your plan with your plan administrator or a CPA.
IRS 401(k) figures for 2026
- The 401(k) employee elective deferral limit for 2026 is $24,500, up from $23,500 in 2025. This figure also applies to 403(b), most governmental 457(b), and TSP plans. — IRS — IR-2025-111 (2025-11-13)
- Savers 50 and older can defer an additional $8,000 for 2026; those turning 60-63 during the year get a larger $11,250 SECURE 2.0 catch-up instead. — IRS — Retirement Topics: Catch-Up Contributions
- Starting in 2026, catch-up contributions from employees whose prior-year FICA wages exceeded $150,000 must be made on a Roth (after-tax) basis, per SECURE 2.0. — IRS — Notice 2025-67 (2025-11-13)
Key takeaways
- The 2026 401(k) employee deferral limit is $24,500, up from $23,500 in 2025.
- Catch-up for 50+ is $8,000 ($32,500 total); the SECURE 2.0 super catch-up for ages 60-63 is $11,250 ($35,750 total).
- The combined employee + employer limit rises to $72,000 for 2026 ($80,000-$83,250 with catch-ups).
- New in 2026: catch-up contributions from savers whose 2025 FICA wages topped $150,000 must go in as Roth, not pre-tax.
- A 401(k) and an IRA have separate limits — maxing one doesn't reduce room in the other.
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