401(k) Contribution Limits for 2026: The $24,500 Limit, Catch-Ups and the New Roth Catch-Up Rule

The IRS limit on what you can put into a 401(k) from your own paycheck is $24,500 in 2026. This guide sets out the IRS figures for 401(k)-type plans, the catch-up amounts at 50 and at 60 to 63, and the new rule that routes some higher earners' catch-ups to Roth. It is general information, not tax advice.

The 2026 limits at a glance

| | 2025 | 2026 | |---|---|---| | Employee contribution limit (401(k), 403(b), governmental 457, TSP) | $23,500 | $24,500 | | Catch-up, age 50 and older (most plans) | $7,500 | $8,000 | | Catch-up, ages 60 to 63 (plans that offer it) | $11,250 | $11,250 | | SIMPLE plan contribution limit | $16,500 | $17,000 | | IRA limit (separate from your 401(k)) | $7,000 | $7,500 |

All figures are from IRS news release IR-2025-111, announced November 13, 2025.

How the pieces add up

• Under 50: up to $24,500 in your own deferrals.
• 50 and older (generally): $24,500 plus $8,000, or $32,500, per the IRS.
• Turning 60, 61, 62 or 63 during the year: $24,500 plus $11,250, or $35,750, if your plan offers the higher catch-up. The IRS describes this as applying to employees who turn 60 to 63 in the calendar year.

The limit applies to you across plans, not per plan. If you switch jobs mid-year, your deferrals at both employers count toward the same $24,500. Under IRS guidance, deferrals are not treated as catch-up contributions until they exceed the $24,500 limit or the plan's own limit.

The new Roth catch-up rule

The IRS says that beginning in 2026, if your plan has Roth features and offers catch-up contributions, you must make catch-ups on a Roth basis when your prior-year wages with the plan sponsor exceeded $150,000 (for 2026). Roth catch-ups are made with after-tax money, so there is no deduction now, but qualified withdrawals are generally tax-free.

The threshold looks at your prior-year wages with the sponsor of your plan. Your plan's summary plan description is the authority for how the rule applies to you.

Traditional vs. Roth contributions inside a 401(k)

• Traditional (pre-tax): reduces taxable pay now; withdrawals are taxed as income later.
• Roth: no reduction now; qualified withdrawals are tax-free. Whether your plan offers a Roth option is up to your employer.

Which suits you depends on your tax rate now compared with later. See how the 2026 federal tax brackets and marginal rates work to see where your next dollar of income is taxed.

A worked example

A 55-year-old earning $120,000 could defer up to $32,500 in 2026 ($24,500 plus the $8,000 catch-up). Because the prior-year wage is below $150,000, the Roth catch-up requirement would not apply to them. A colleague who is 61 and earned $160,000 last year could defer up to $35,750 if the plan allows the higher catch-up, and the catch-up portion would have to be Roth. These are limits, not recommendations, and the real cap also depends on your plan's own rules.

What to do with this

• Check your plan, not just the IRS. Plans can set lower limits or skip catch-ups, Roth options and the 60 to 63 amount.
• Remember the IRA is separate. The $7,500 IRA limit sits on top of your 401(k) deferrals, though income can limit Roth or deductible traditional contributions. See Roth IRA vs. traditional IRA in 2026.
• Look at health accounts too. An HSA or FSA lowers taxable income on a different track. See HSA vs. FSA 2026 limits.
• Get personal advice for edge cases. Mid-year job changes, multiple plans and the Roth catch-up rule can be modeled by a credentialed preparer. See how to verify a tax preparer's PTIN or CPA license.

How we sourced this

The limits, catch-up amounts and SIMPLE and IRA figures are from IRS news release IR-2025-111; the Roth catch-up rule and the description of how catch-ups are counted are from the IRS "Retirement topics — Catch-up contributions" page, both retrieved October 30, 2026. The IRS typically announces the next year's limits in the fall; this page covers 2026 and will be updated when 2027 figures are published. We list sources so you can check each figure yourself, as set out in our editorial standards.

The takeaway

For 2026 you can defer $24,500 from your pay into a 401(k), plus $8,000 from age 50, or $11,250 instead at ages 60 to 63 if your plan allows. Higher earners with prior-year wages above $150,000 must make catch-ups as Roth. Check your plan's rules before you set your contribution rate.