Annual Contribution Limits
Reference current and historical IRS contribution limits for key tax-advantaged accounts, including 401(k), 403(b), 457, HSA, and IRA accounts.
2027 Annual Contribution Limits
Contributions
| Limit | 2026 | 2027 |
|---|---|---|
| 401(k), 403(b), 457(b) Plan Deferral Limit | $24,500 | $25,500 |
| 401(k), 403(b), 457(b) Catch-up Limit (Age 50+) | $8,000 | $8,500 |
| 401(k), 403(b), 457(b) Enhanced Catch-up Limit (Age 60–63)* | $11,250 | $11,750 |
| Traditional or Roth IRA Limit | $7,500 | $7,500 |
| Traditional or Roth IRA Catch-up Limit | $1,100 | $1,100 |
*Subject to the provisions of your retirement plan.
Compensation
| Limit | 2026 | 2027 |
|---|---|---|
| Defined Contribution Limit | $360,000 | $375,000 |
| Key Employee Officer | $235,000 | $245,000 |
Highly Compensated Employee (HCE) Threshold
| Determination Year | Look-Back Compensation Year | HCE Threshold |
|---|---|---|
| 2026 | 2025 | $160,000 |
| 2027 | 2026 | $170,000 |
Highly Paid Individual (HPI) Threshold
| Catch-Up Contribution Year | Look-Back Wage Year | HPI Threshold |
|---|---|---|
| 2026 | 2025 FICA Wages | $150,000 |
| 2027 | 2026 FICA Wages | $155,000 |
Catch-up contributions made by HPIs are required to be Roth.
HSA Contributions
| Limit | 2026 Individual | 2027 Individual | 2026 Family | 2027 Family |
|---|---|---|---|---|
| HSA Contribution Limits | $4,400 | $4,500 | $8,750 | $9,000 |
| Minimum Deductible for HDHPs | $1,700 | $1,750 | $3,400 | $3,500 |
| Maximum Out-of-Pocket Expenses | $8,500 | $8,700 | $17,000 | $17,400 |
Historical Contribution Limits
Expand a year below to reference previous contribution and compensation limits.
2026 Contribution Limits
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 Limit (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 Individual | $145,000 | $150,000 |
*For purposes of the Roth catch-up requirement.
Health Savings Account (HSA) Contributions
| Category | 2025 Individual | 2026 Individual | 2025 Family | 2026 Family |
|---|---|---|---|---|
| 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 |
2025 Contribution Limits
Retirement, IRA, and Compensation Limits
| Limit | 2024 | 2025 |
|---|---|---|
| 401(k), 403(b), 457(b) Plan Deferral | $23,000 | $23,500 |
| Catch-up Limit | $7,500 | $7,500 |
| Enhanced Catch-up, Ages 60–63 | N/A | $11,250 |
| Defined Contribution §415 Limit | $69,000 | $70,000 |
| Traditional or Roth IRA Limit | $7,000 | $7,000 |
| IRA Catch-up Limit | $1,000 | $1,000 |
HSA Contributions
| Limit | 2024 Individual | 2025 Individual | 2024 Family | 2025 Family |
|---|---|---|---|---|
| HSA Contribution | $4,150 | $4,300 | $8,300 | $8,550 |
| Minimum Deductible | $1,600 | $1,650 | $3,200 | $3,300 |
| Maximum Out-of-Pocket | $8,050 | $8,300 | $16,100 | $16,600 |
2024 Contribution Limits
Retirement, IRA, and HSA Limits
| Limit | 2023 | 2024 |
|---|---|---|
| 401(k), 403(b), 457(b) Plan Deferral | $22,500 | $23,000 |
| Catch-up Limit | $7,500 | $7,500 |
| Defined Contribution §415 Limit | $66,000 | $69,000 |
| Traditional or Roth IRA Limit | $6,500 | $7,000 |
| IRA Catch-up | $1,000 | $1,000 |
2023 Contribution Limits
Retirement, IRA, and FSA Limits
| Limit | 2022 | 2023 |
|---|---|---|
| 401(k), 403(b), 457(b) Plan Deferral | $20,500 | $22,500 |
| Catch-up Limit | $6,500 | $7,500 |
| Defined Contribution §415 Limit | $61,000 | $66,000 |
| FSA Limit | $2,850 | $3,050 |
| Traditional or Roth IRA Limit | $6,000 | $6,500 |
| IRA Catch-up | $1,000 | $1,000 |
2022 Contribution Limits
Contribution Limits
| Type of Limitation | 2020 | 2021 | 2022 |
|---|---|---|---|
| Elective Deferral Limit | $19,500 | $19,500 | $20,500 |
| Catch-up Contribution | $6,500 | $6,500 | $6,500 |
| Defined Contribution Plan Limit | $57,000 | $58,000 | $61,000 |
| Family HSA Limit | $7,100 | $7,200 | $7,300 |
| Individual HSA Limit | $3,550 | $3,600 | $3,650 |
| HSA Catch-up Limit | $1,000 | $1,000 | $1,000 |
| FSA Limit | $2,750 | $2,750 | $2,850 |
| IRA Limit | $6,000 | $6,000 | $6,000 |
| IRA Catch-up Limit | $1,000 | $1,000 | $1,000 |
Questions?
If you have questions about how these limits impact your plan or participants, reach out to or call (608) 288-2897.
Investment advisory services offered through Global Retirement Partners, LLC, dba M3 Financial, an SEC registered investment advisor.
