Source data
Federal retirement contribution limits by tax year
Sources checked
2025
Shared scale · 0 USD to 72,000 USD
2026
Shared scale · 0 USD to 72,000 USD
Use either year and select a row. Catch-ups add to the relevant base limit.
Federal retirement contribution limits by tax year
Amounts are in U.S. dollars. The catch-up rows show additional amounts for eligible people, and the annual additions row excludes eligible catch-up contributions.
| Source | ||||
|---|---|---|---|---|
| 401(k) employee elective deferral | 23,500 | 24,500 | Standard employee salary deferral limit | Source 1 |
| 401(k) standard catch-up | 7,500 | 8,000 | Generally age 50 or older, except the separate age 60 to 63 amount | Source 1 |
| 401(k) enhanced catch-up | 11,250 | 11,250 | Eligible participants aged 60 to 63 | Source 1 |
| Defined contribution plan annual additions | 70,000 | 72,000 | General dollar ceiling before eligible catch-ups, also subject to compensation | Source 2 |
| IRA standard contribution | 7,000 | 7,500 | Combined annual ceiling across traditional and Roth IRAs, subject to compensation | Source 3 |
| IRA catch-up | 1,000 | 1,100 | Additional annual amount for age 50 or older | Source 1 |