The IRS released the 2026 contribution limits for key tax- advantaged – 401(k), 403(b), 457, HSA, and IRA – accounts.
2026 Annual Contribution Limits
The IRS released the 2026 contribution limits for key tax-advantaged accounts including 401(k), 403(b), 457, HSA, and IRA accounts.
401(k), 403(b), and 457 Plan Contributions
| Contribution Type | 2025 | 2026 |
|---|---|---|
| Plan Deferral Limit | $23,500 | $24,500 |
| Catch-up Limit (Age 50+) | $7,500 | $8,000 |
| Enhanced Catch-up (Age 60-63) | $11,250 | $11,250 |
*Subject to the provisions of your retirement plan.
Traditional and Roth IRA Contributions
| Contribution Type | 2025 | 2026 |
|---|---|---|
| Annual Contribution Limit | $7,000 | $7,500 |
| Catch-up Limit (Age 50+) | $1,000 | $1,100 |
Compensation Limits
| Category | 2025 | 2026 |
|---|---|---|
| Defined Contribution Limit | $350,000 | $360,000 |
| Key Employee Officer | $230,000 | $235,000 |
| Highly Compensated Employee | $155,000 | $160,000 |
| Highly Paid Employee | $145,000 | $150,000 |
*For purposes of Roth Catch-Up Requirement.
Health Savings Account (HSA) Contributions
| Category | Individual Coverage | Family Coverage | ||
|---|---|---|---|---|
| 2025 | 2026 | 2025 | 2026 | |
| HSA Contribution Limits | $4,300 | $4,400 | $8,550 | $8,750 |
| Minimum Deductible for HDHPs | $1,650 | $1,700 | $3,300 | $3,400 |
| Maximum Out-of-Pocket Expenses | $8,300 | $8,500 | $16,600 | $17,000 |
Questions?
If you have questions about how these new limits impact your plan or participants, reach out to or call (608) 288-2897.
Source: IRS.gov
Investment advisory services offered through Global Retirement Partners, LLC, dba M3 Financial, an SEC registered investment advisor.
