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 askm3financial@m3fi.com 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.
Contact Us
If you have questions about how these new limits impact your plan or participants, reach out:
askm3financial@m3fi.com or
(608) 288-2897
