Annual Limits
2026 Elective Deferral Limit
2026 Catch-up Contribution Limit
2026 Defined Contribution Limit
www.irs.gov/Retirement-Plans/COLA-Increases-for-Dollar-Limitations-on-Benefits-and-Contributions
Please see our COLA Increases Table for prior years’ dollar limitations and Internal Revenue Code references.
| 2026 | 2025 | 2024 | |
| IRAs | |||
| IRA Contribution Limit | 7,500 | 7,000 | 7,000 |
| IRA Catch-Up Contributions | 1,100 | 1,000 | 1,000 |
| IRA AGI Deduction Phase-out Starting at | |||
| Joint Return | 129,000 | 126,000 | 123,000 |
| Single or Head of Household | 81,000 | 79,000 | 77,000 |
| SEP | |||
| SEP Minimum Compensation | 800 | 750 | 750 |
| SEP Maximum Contribution | 72,000 | 70,000 | 69,000 |
| SEP Maximum Compensation | 360,000 | 350,000 | 345,000 |
| SIMPLE Plans | |||
| SIMPLE Maximum Contributions | 17,000 | 16,500 | 16,000 |
| Catch-up Contributions | 4,000 | 3,500 | 3,500 |
| 401(k), 403(b), Profit-Sharing Plans, etc. | |||
| Annual Compensation | 360,000 | 350,000 | 345,000 |
| Elective Deferrals | 24,500 | 23,500 | 23,000 |
| Catch-up Contributions | 8,000 | 7,500 | 7,500 |
| Defined Contribution Limits | 72,000 | 70,000 | 69,000 |
| ESOP Limits |
1,455,000 290,000 |
1,415,000 280,000 |
1,380,000 275,000 |
| Other | |||
| HCE Threshold | 160,000 | 160,000 | 155,000 |
| Defined Benefit Limits | 290,000 | 280,000 | 275,000 |
| Key Employee | 235,000 | 220,000 | 220,000 |
| 457 Elective Deferrals | 24,500 | 23,500 | 23,000 |
| Control Employee (board member or officer) | 145,000 | 140,000 | 135,000 |
| Control Employee (compensation-based) | 290,000 | 285,000 | 275,000 |
| Taxable Wage Base | 184,500 | 176,100 | 168,600 |
| Highly Paid Individual (HPI) threshhold* | TBD | 150,000 | N/A |
*HPI’s are limited to Catch-up Contributions as Roth Deferrals if they made more than the listed amount in the prior year. Plan must allow Roth Contributions or HPI’s cannot make Catch-up Contributions.