Type 2025 limit 2026 limit Change
401(k), 403(b), 457(b), and their Roth equivalents $23,500 $24,500 +$1,000
Catch-up contribution, ages 50+ $7,500 $8,000 +$500
Catch-up contribution, ages 60–63 $11,250 $11,250 No change
Traditional and Roth IRAs $7,000 $7,500 +$500
Catch-up contribution, ages 50+ $1,000 $1,100 +$100
Health savings account

Individual: $4,300

Family: $8,550

Individual: $4,400

Family: $8,750

Individual: +$100

Family: +$200
Catch-up contribution, ages 55+ $1,000 $1,000 No change
SEP-IRA* and overall defined contribution plan limit†
$70,000
$72,000
+$2,000
SIMPLE IRA and SIMPLE 401(k) $16,500 $17,000 +$500
Catch-up contribution, ages 50+ $3,500 $4,000 +$500
Catch-up contribution, ages 60–63 $5,250 $5,250 No change
Disclosure Title
Source:
Disclosure

irs.gov.

*SEP-IRA contributions are limited to the lesser of 25% of the employee's compensation or the $72,000 annual limit. The limit for owners is the lesser of 20% of net income or the annual limit. 
†Includes 401(k) and 403(b) plans. Does not include 457(b) plans.