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The tax law places limits on the dollar amount of contributions to retirement plans and IRAs and the amount of benefits under a pension plan. IRC Section 415 requires the limits to be adjusted annually for cost-of-living increases.
- Limits by plan type (IRA, 401(k), SEP, SIMPLE IRA, 403(b), 457(b), defined benefit)
- 2026 cost-of-living adjustments for pension plans and retirement-related items (IR-2025-111)
- COLA table PDF
| IRAs | 2026 | 2025 | 2024 | 2023 |
|---|---|---|---|---|
| IRA contribution limit | $7,000 | $7,000 | $7,000 | $6,500 |
| IRA catch-up contributions | 1,000 | 1,000 | 1,000 | 1,000 |
| Traditional IRA AGI deduction phase-out starting at | 2026 | 2025 | 2024 | 2023 |
|---|---|---|---|---|
| Joint return | 129,000 | 126,000 | 123,000 | 116,000 |
| Single or head of household | 81,000 | 79,000 | 77,000 | 73,000 |
| SEP | 2026 | 2025 | 2024 | 2023 |
|---|---|---|---|---|
| SEP minimum compensation | 800 | 750 | 750 | 750 |
| SEP maximum contribution | 72,000 | 70,000 | 69,000 | 66,000 |
| SEP maximum compensation | 360,000 | 350,000 | 345,000 | 330,000 |
| SIMPLE plans | 2026 | 2025 | 2024 | 2023 |
|---|---|---|---|---|
| SIMPLE maximum contributions | 17,000 | 16,500 | 16,000 | 15,500 |
| Catch-up contributions | 4,000* | 3,500* | 3,500 | 3,500 |
*Under a change made in SECURE 2.0, a higher catch-up contribution limit applies for employees aged 60, 61, 62 and 63 who participate in SIMPLE plans. For 2025 and 2026, this higher catch-up contribution limit is $5,250.
| 401(k), 403(b), profit-sharing plans, etc. | 2026 | 2025 | 2024 | 2023 |
|---|---|---|---|---|
| Annual compensation | 360,000 | 350,000 | 345,000 | 333,000 |
| Elective deferrals | 24,500 | 23,500 | 23,000 | 22,500 |
| Catch-up contributions | 8,000** | 7,500** | 7,500 | 7,500 |
| Defined contribution limits | 72,000 | 70,000 | 69,000 | 66,000 |
| ESOP limits |
1,455,000 290,000 |
1,415,000 280,000 |
1,380,000 275,000 |
1,330,000 265,000 |
**Under a change made in SECURE 2.0, a higher catch-up contribution limit applies for employees aged 60, 61, 62 and 63 who participate in these plans. For 2025 and 2026, this higher catch-up contribution limit is $11,250 (instead of $7,500 and $8,000, respectively).
| Other | 2026 | 2025 | 2024 | 2023 |
|---|---|---|---|---|
| HCE threshold | 160,000 | 160,000 | 155,000 | 150,000 |
| Defined benefit limits | 290,000 | 280,000 | 275,000 | 265,000 |
| Key employee | 235,000 | 230,000 | 220,000 | 215,000 |
| 457 elective deferrals | 24,500 | 23,500 | 23,000 | 22,500 |
| Control employee (board member or officer) | 145,000 | 140,000 | 135,000 | 130,000 |
| Control employee (compensation-based) | 290,000 | 285,000 | 275,000 | 265,000 |
| Taxable wage base | 184,500 | 176,100 | 168,600 | 160,200 |