Reference
2026 IRS Contribution Limits
Every contribution limit, phase-out threshold, and tax bracket for tax year 2026. Sourced from IRS Notice 2025-67 and Rev. Proc. 2025-32.
Retirement Account Limits
Source: IRS Notice 2025-67
| Account Type | Base Limit | Age 50+ Catch-Up | Age 60–63 (SECURE 2.0) | Total / Cap |
|---|---|---|---|---|
| 401(k) / 403(b) / 457 | $24,500 | +$8,000 (age 50+) | +$11,250 (age 60–63, SECURE 2.0) | Up to $72,000 (incl. employer) |
| Solo 401(k) — Total (employee + profit-sharing) | $24,500 employee deferral | +$8,000 (age 50+) | +$11,250 (age 60–63, SECURE 2.0) | $72,000 maximum |
| SEP-IRA | 25% of compensation | No catch-up | No catch-up | $72,000 cap (comp. cap: $350,000) |
| SIMPLE IRA | $17,000 | +$3,500 (age 50+) | +$5,250 (age 60–63, SECURE 2.0) | No employer total cap |
| Traditional / Roth IRA | $7,500 | +$1,100 (age 50+) | Same as 50+ catch-up | $8,600 maximum |
* SECURE 2.0 Act enhanced catch-up (ages 60–63) applies beginning tax year 2025 and is in full effect for 2026. Consult your plan administrator for eligibility.
HSA Limits (Health Savings Accounts)
Source: IRS Rev. Proc. 2025-19
Roth IRA Income Phase-Outs (MAGI)
Your ability to contribute to a Roth IRA phases out between these MAGI thresholds. Source: Notice 2025-67.
| Filing Status | Phase-Out Starts | Phase-Out Ends (No Roth IRA) |
|---|---|---|
| Single / Head of Household | $153,000 | $168,000 |
| Married Filing Jointly | $242,000 | $252,000 |
| Married Filing Separately | $0 | $10,000 |
Backdoor Roth IRA conversions may be available above these limits — consult a tax professional.
2026 Federal Tax Brackets
Source: IRS Rev. Proc. 2025-32. Taxable income after deductions.
Single Filers
| Rate | Taxable Income |
|---|---|
| 10% | $0 – $12,400 |
| 12% | $12,400 – $50,400 |
| 22% | $50,400 – $105,700 |
| 24% | $105,700 – $201,775 |
| 32% | $201,775 – $256,225 |
| 35% | $256,225 – $640,600 |
| 37% | Over $640,600 |
Married Filing Jointly
| Rate | Taxable Income |
|---|---|
| 10% | $0 – $24,800 |
| 12% | $24,800 – $100,800 |
| 22% | $100,800 – $211,400 |
| 24% | $211,400 – $403,550 |
| 32% | $403,550 – $512,450 |
| 35% | $512,450 – $768,700 |
| 37% | Over $768,700 |
Standard Deductions
Applied before brackets above. Most taxpayers benefit from claiming the standard deduction.
Other Key 2026 Thresholds
SSA 2026 Fact Sheet
$184,500
Social Security Wage Base
On 92.35% of net SE income
12.4%
Self-Employment Tax Rate (SS)
+ 0.9% Additional Medicare above $200K single / $250K MFJ
2.9%
Medicare Tax Rate
Notice 2025-67
$350,000
SEP-IRA Compensation Cap
For teacher / public employee SS calculations
$587
WEP Max Monthly Reduction
0.9% surcharge above this amount
$200,000
Additional Medicare Threshold (Single)
Put these limits to work
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