Stay compliant with the latest IRS retirement plan limits. This guide covers 2025 and 2026 limits for 401(k), 403(b), and IRAs, including contribution caps, catch-up limits, and income thresholds.
All Retirement Plans
| 2026 | 2025 | |
|---|---|---|
| Highly-Compensated Employee (HCE) Threshold† | $160,000 | $160,000 |
| Key Employee Officer Threshold | $235,000 | $230,000 |
| Annual Compensation Limit, General Employees | $360,000 | $350,000 |
| Annual Addition Limit, Defined Contribution Plan | $72,000 | $70,000 |
| Annual Benefit Limit, Defined Benefit Plan | $290,000 | $280,000 |
† Threshold is based on wages earned the current tax year and is used to determine next year's HCE status.
401(k), 403(b) AND 457(b) PLANS
| 2026 | 2025 | |
|---|---|---|
| Elective Deferrals Contribution Limit | $24,500 | $23,500 |
| Catch-Up Contribution Limit (Age 50+) | $8,000 | $7,500 |
| Catch-Up Contribution Limit (Age 60-63) | $11,250 | $11,250 |
| Roth Catch-Up Wage Threshold* | $150,000 | — |
* Threshold is based on wages earned during the prior tax year.
IRAs
| 2026 | 2025 | |
|---|---|---|
| Annual Contribution Limit | $7,500 | $7,000 |
| Catch-Up Contribution Limit (Age 50+) | $1,100 | $1,000 |
Sources: IRS 2026 Retirement Plan Limits and IRS Notice 2025-67 (PDF).