Wealthy Pot401(k) Contribution Limits 2026: The Complete Guide
The 2026 401(k) contribution limits are set, published by the IRS in Notice 2025-67. The amount you can contribute from your own paycheck rose to $24,500, the age-50 catch-up rose to $8,000, and a larger $11,250 catch-up applies if you are 60 to 63. This guide gives every 2026 figure, how the catch-ups stack, the total limit once your employer match is counted, and one brand-new rule that changes how high earners make catch-up contributions this year. Every number here comes straight from the IRS.
The Short Answer
For 2026, you can contribute up to $24,500 of your own salary to a 401(k), 403(b), most 457 plans, or the federal Thrift Savings Plan. If you are 50 or older you can add an $8,000 catch-up, for $32,500 total. If you are 60, 61, 62, or 63, a larger catch-up of $11,250 applies instead, for $35,750 total. Counting your employer's match and any after-tax contributions, the combined limit for everything going into your account is $72,000 (or $80,000 with the age-50 catch-up, $83,250 for ages 60-63).
The 2026 401(k) Limits
These are the 2026 workplace-plan limits from IRS Notice 2025-67, with the 2025 figures for comparison. They apply to 401(k), 403(b), most governmental 457(b) plans, and the Thrift Savings Plan.
| Limit | 2026 | 2025 |
|---|---|---|
| Elective deferral (your own contributions) | $24,500 | $23,500 |
| Catch-up, age 50-59 and 64+ | $8,000 | $7,500 |
| Catch-up, ages 60-63 (SECURE 2.0) | $11,250 | $11,250 |
| Total additions limit (you + employer), §415(c) | $72,000 | $70,000 |
The elective deferral is the only piece that comes out of your paycheck. The total additions limit is a separate, higher ceiling that also counts your employer's match and any after-tax contributions, explained below.
Catch-Up Contributions (50+ and 60-63)
Once you reach age 50, you can contribute more than the standard limit. For 2026 the catch-up works in two tiers:
- Age 50-59, and 64 and older: an extra $8,000 on top of the $24,500, for a personal maximum of $32,500.
- Ages 60, 61, 62, and 63: a larger "super catch-up" of $11,250 (a SECURE 2.0 provision), for a personal maximum of $35,750. This bigger catch-up applies only during these four years; at 64 you drop back to the $8,000 catch-up.
New for 2026: The Roth Catch-Up Rule
This is the change most people don't know about. Under SECURE 2.0, starting in 2026, if your wages from that employer in the prior year were above a set threshold, your catch-up contributions must be made as Roth (after-tax), not pre-tax.
For 2026, that threshold is $150,000 of prior-year (2025) FICA wages. If you earned more than that from your employer in 2025, your 2026 catch-up goes in as Roth, so you pay tax on it now but it grows and comes out tax-free. If you earned at or below $150,000, you can still choose pre-tax or Roth as before. The standard $24,500 deferral is unaffected; this rule applies only to the catch-up portion.
The $72,000 Total Limit (You + Your Employer)
Your $24,500 salary deferral is not the whole story. There is a second, higher limit, the Section 415(c) "annual additions" limit, that caps everything going into your 401(k) in a year: your contributions, your employer's match, profit-sharing, and any after-tax contributions combined. For 2026 that ceiling is:
| Your age in 2026 | Total that can go into the account |
|---|---|
| Under 50 | $72,000 |
| 50-59 and 64+ | $80,000 (incl. $8,000 catch-up) |
| 60-63 | $83,250 (incl. $11,250 catch-up) |
Most workers never approach this ceiling, but it matters if you get a large match or profit-sharing, or if your plan allows after-tax contributions (the basis of the "mega backdoor Roth" strategy). The gap between your $24,500 deferral and the $72,000 total is the room your employer's money, and any after-tax contributions, can fill.
FAQ
What is the 401(k) contribution limit for 2026?
For 2026 the elective deferral limit, the amount you can contribute from your own pay, is $24,500, up from $23,500 in 2025. This applies to 401(k), 403(b), most 457 plans, and the Thrift Savings Plan.
What is the 401(k) catch-up contribution for 2026?
If you are 50 or older, you can add $8,000 on top of the $24,500, for $32,500 total. If you are 60, 61, 62, or 63 in 2026, a larger super catch-up of $11,250 applies instead, for $35,750 total.
What is the total 401(k) contribution limit including employer match for 2026?
The combined limit for everything going into your account, your contributions plus your employer's match and any after-tax contributions, is $72,000 for 2026. With catch-up contributions it rises to $80,000 (age 50+) or $83,250 (ages 60-63).
Do I have to make my catch-up contributions as Roth in 2026?
Only if your prior-year wages from that employer were over $150,000. Starting in 2026, high earners above that threshold must make catch-up contributions as Roth (after-tax). If you earned $150,000 or less, you can still choose pre-tax or Roth.
Can I contribute to both a 401(k) and an IRA in 2026?
Yes. The 401(k) and IRA limits are separate. You can contribute up to $24,500 to a 401(k) and up to $7,500 to an IRA in 2026 (plus catch-ups if eligible), though your IRA deduction may be limited by income if you are covered by a workplace plan. See our 2026 IRA and Roth limits guide.
Sources
Every figure on this page is from the IRS. Verify against IRS.gov before making retirement decisions.
- IRS Notice 2025-67: the official source for the 2026 cost-of-living adjustments to retirement-plan dollar limits (elective deferral, catch-up, §415(c) additions, and the Roth catch-up wage threshold).
- IRS news release IR-2025-111: the IRS summary of the 2026 401(k) and IRA limit increases.
This article is for general education only and is not tax or investment advice. Individual situations vary and the rules are complex. Consult a qualified tax professional or IRS.gov before making decisions based on these figures.