Years covered
14
2013–2026
Tax comparison
🇺🇸2013–2026
401(k) & IRA Limits by Year
IRS-sourced elective deferrals, catch-ups, IRA limits, and combined plan caps from 2013 through 2026. 2026 401(k) deferral: $24,500.
By Sammy S. · Founder · AuthorUpdated for 2026
14
Tax years
$24,500
2026 401(k)
$7,500
2026 IRA
2025
Super catch-up starts
2026 401(k) deferral
$24,500
$32,500 with age-50+ catch-up
2026 IRA limit
$7,500
$8,600 at age 50+
Head-to-head
Compare contribution limits between two years
Spot COLA jumps, IRA freezes, and SECURE 2.0 catch-up changes without digging through IRS notices.
Compare any two years
401(k) deferrals, catch-ups, IRA limits, and §415(c) caps.
Year directory
401(k) and IRA contribution limits by year
Elective deferrals, age-50+ catch-ups, IRA limits, SIMPLE caps, and §415(c) combined limits from IRS COLA notices.
2026
- 401(k) deferral
- $24,500
- IRA limit
- $7,500
- 50+ catch-up
- $8,000
- §415(c)
- $72,000
401(k) deferral $24,500; IRA $7,500; first IRA catch-up increase since 2006 ($1,100).
2025
- 401(k) deferral
- $23,500
- IRA limit
- $7,000
- 50+ catch-up
- $7,500
- §415(c)
- $70,000
SECURE 2.0 super catch-up for ages 60–63 begins ($11,250).
2024
- 401(k) deferral
- $23,000
- IRA limit
- $7,000
- 50+ catch-up
- $7,500
- §415(c)
- $69,000
IRA limit rose to $7,000; SECURE 2.0 begins indexing IRA catch-up (still $1,000).
2023
- 401(k) deferral
- $22,500
- IRA limit
- $6,500
- 50+ catch-up
- $7,500
- §415(c)
- $66,000
Largest recent 401(k) deferral jump (+$2,000) and catch-up to $7,500.
2022
- 401(k) deferral
- $20,500
- IRA limit
- $6,000
- 50+ catch-up
- $6,500
- §415(c)
- $61,000
Strong COLA year: 401(k) deferral jumped to $20,500.
2021
- 401(k) deferral
- $19,500
- IRA limit
- $6,000
- 50+ catch-up
- $6,500
- §415(c)
- $58,000
Employee deferral and IRA limits unchanged; §415(c) rose to $58,000.
2020
- 401(k) deferral
- $19,500
- IRA limit
- $6,000
- 50+ catch-up
- $6,500
- §415(c)
- $57,000
401(k) catch-up increased to $6,500.
2019
- 401(k) deferral
- $19,000
- IRA limit
- $6,000
- 50+ catch-up
- $6,000
- §415(c)
- $56,000
IRA limit rose to $6,000; 401(k) deferral to $19,000.
2018
- 401(k) deferral
- $18,500
- IRA limit
- $5,500
- 50+ catch-up
- $6,000
- §415(c)
- $55,000
First 401(k) deferral increase since 2015 ($18,500).
2017
- 401(k) deferral
- $18,000
- IRA limit
- $5,500
- 50+ catch-up
- $6,000
- §415(c)
- $54,000
Deferral still $18,000; compensation and §415(c) limits edged up.
2016
- 401(k) deferral
- $18,000
- IRA limit
- $5,500
- 50+ catch-up
- $6,000
- §415(c)
- $53,000
Most employee limits unchanged from 2015.
2015
- 401(k) deferral
- $18,000
- IRA limit
- $5,500
- 50+ catch-up
- $6,000
- §415(c)
- $53,000
401(k) deferral and catch-up both increased ($18,000 / $6,000).
2014
- 401(k) deferral
- $17,500
- IRA limit
- $5,500
- 50+ catch-up
- $5,500
- §415(c)
- $52,000
Elective deferral unchanged; §415(c) limit rose to $52,000.
2013
- 401(k) deferral
- $17,500
- IRA limit
- $5,500
- 50+ catch-up
- $5,500
- §415(c)
- $51,000
401(k) deferral held at $17,500; IRA limit rose to $5,500.
Lookup table
Quick lookup: deferral & IRA limits
From 2013 to 2026, the 401(k) deferral rose $7,000; the IRA limit rose $2,000.
| Year | 401(k) | 50+ catch-up | 60–63 | IRA | IRA 50+ |
|---|---|---|---|---|---|
| 2026 | $24,500 | $8,000 | $11,250 | $7,500 | $1,100 |
| 2025 | $23,500 | $7,500 | $11,250 | $7,000 | $1,000 |
| 2024 | $23,000 | $7,500 | — | $7,000 | $1,000 |
| 2023 | $22,500 | $7,500 | — | $6,500 | $1,000 |
| 2022 | $20,500 | $6,500 | — | $6,000 | $1,000 |
| 2021 | $19,500 | $6,500 | — | $6,000 | $1,000 |
| 2020 | $19,500 | $6,500 | — | $6,000 | $1,000 |
| 2019 | $19,000 | $6,000 | — | $6,000 | $1,000 |
| 2018 | $18,500 | $6,000 | — | $5,500 | $1,000 |
| 2017 | $18,000 | $6,000 | — | $5,500 | $1,000 |
| 2016 | $18,000 | $6,000 | — | $5,500 | $1,000 |
| 2015 | $18,000 | $6,000 | — | $5,500 | $1,000 |
| 2014 | $17,500 | $5,500 | — | $5,500 | $1,000 |
| 2013 | $17,500 | $5,500 | — | $5,500 | $1,000 |
2026401(k) $24,500
IRA $7,500 · catch-up $8,000 · 60–63 $11,250
2025401(k) $23,500
IRA $7,000 · catch-up $7,500 · 60–63 $11,250
2024401(k) $23,000
IRA $7,000 · catch-up $7,500
2023401(k) $22,500
IRA $6,500 · catch-up $7,500
2022401(k) $20,500
IRA $6,000 · catch-up $6,500
2021401(k) $19,500
IRA $6,000 · catch-up $6,500
2020401(k) $19,500
IRA $6,000 · catch-up $6,500
2019401(k) $19,000
IRA $6,000 · catch-up $6,000
2018401(k) $18,500
IRA $5,500 · catch-up $6,000
2017401(k) $18,000
IRA $5,500 · catch-up $6,000
2016401(k) $18,000
IRA $5,500 · catch-up $6,000
2015401(k) $18,000
IRA $5,500 · catch-up $6,000
2014401(k) $17,500
IRA $5,500 · catch-up $5,500
2013401(k) $17,500
IRA $5,500 · catch-up $5,500
How these limits work together
Workplace plans (401(k) / 403(b) / 457)
Elective deferrals share one §402(g) cap across most plans. Employer match does not use that room but does count toward the higher §415(c) annual-additions limit.
401(k) match calculator →IRAs (Traditional & Roth)
Traditional and Roth share one annual contribution limit. Roth contributions also face AGI phaseouts; Traditional deductions may phase out if you (or your spouse) have a workplace plan.
Roth IRA calculator →Education
Contribution limits explained
IRS dollar limits rise most years with inflation (COLA). Understanding which cap applies—and which ones stack—helps you avoid over-contributing and leaving match or tax-advantaged room unused.
Elective deferral (§402(g))
The amount you elect from paycheck into a 401(k)/403(b)/most 457(b) plans. 2026: $24,500 before catch-up. Roth and pre-tax deferrals share this pot.
Age-50+ and 60–63 catch-ups
Extra elective room if you turn 50 by year-end. From 2025, ages 60–63 may use a higher “super” catch-up ($11,250 in 2026) instead of the regular $8,000 amount.
§415(c) annual additions
A higher ceiling on employee + employer money combined ($72,000 in 2026). Match can push you toward this cap even when you still have deferral room.
IRA limit is separate
Workplace deferrals do not reduce your IRA contribution limit ($7,500 / $8,600 at 50+ in 2026), but earned income and Roth/deduction phaseouts still apply.
Why limits sometimes “freeze”
IRS rounding rules mean small inflation may not move a limit. That is why IRA catch-up stayed $1,000 for years and some deferral amounts repeat across consecutive years.
SIMPLE plans use lower caps
SIMPLE IRA / SIMPLE 401(k) elective limits are smaller ($17,000 in 2026) with their own catch-up schedule—do not mix them with the regular 401(k) table.
A practical funding order many savers use
Exact order depends on tax bracket, plan quality, and cash flow—but this sequence is a common educational starting point:
- 1
Contribute enough to the workplace plan to capture the full employer match (instant return).
- 2
Fund a Health Savings Account if eligible (triple tax advantage), then high-interest debt.
- 3
Max the 401(k)/403(b) elective deferral if cash flow allows—or split with a Roth IRA based on expected future tax rates.
- 4
Use IRA room (Traditional or Roth) up to the annual limit and catch-up if age 50+.
- 5
Consider after-tax / mega-backdoor options only if the plan allows and §415(c) still has room.
COLA, EGTRRA, and SECURE 2.0 in plain English
Most limits are inflation-adjusted annually under IRC §415 and related sections. Large single-year jumps (for example 2022→2023) usually reflect high CPI, not a new statute.
Catch-up contributions for age 50+ date to EGTRRA (phased in during the 2000s). SECURE 2.0 later added the ages 60–63 higher catch-up (from 2025) and began indexing the IRA catch-up—which first rose above $1,000 in 2026.
Compare 2022 vs 2023 for a big COLA year, or 2025 vs 2026 for current-year indexing plus the first IRA catch-up increase.
Frequently asked questions
From the IRS annual cost-of-living adjustments for retirement plan dollar limits (COLA table and yearly notices such as Notice 2025-67). 2026 cites IRS Notice 2025-67.
Employee elective deferrals: $24,500. Age 50+: add $8,000 (total $32,500). Ages 60–63: higher catch-up of $11,250 (total $35,750). Combined employee + employer §415(c) limit: $72,000.
$7,500 under age 50, or $8,600 if age 50+ (includes $1,100 catch-up). Traditional and Roth IRAs share this limit.
Yes. You can contribute up to the 401(k) elective-deferral limit at work and separately up to the IRA limit (subject to earned-income and Roth/deduction phaseouts). Employer match does not reduce your elective-deferral room.
The §402(g) elective-deferral limit caps what you elect from pay ($24,500 in 2026, before catch-up). The §415(c) limit caps total annual additions—your deferrals plus employer contributions—at a higher amount ($72,000 in 2026).
No. Match does not reduce your elective-deferral limit. It does count toward the plan’s §415(c) annual-additions cap and is subject to the compensation limit used for contribution calculations.
SECURE 2.0 created a higher catch-up for participants who turn 60, 61, 62, or 63 during the year, effective starting in 2025 ($11,250 in 2025 and 2026).
The IRA age-50+ catch-up stayed at $1,000 for many years. SECURE 2.0 indexed it starting in 2024; 2026 is the first year it rose, to $1,100.
2023 saw a large COLA increase to $22,500 (from $20,500 in 2022), with catch-up rising to $7,500. Compare 2022 vs 2023 for the side-by-side.
The elective-deferral figures shown are the shared §402(g) / §457 limits that generally apply to 401(k), 403(b), and most governmental 457(b) plans in the same calendar year. Some 403(b) plans also allow a separate 15-year service catch-up not shown here.
$17,000 elective, plus $4,000 age-50+ catch-up (SIMPLE plans also have a separate higher catch-up for ages 60–63 under SECURE 2.0).
Calendar years 2013–2026. From 2013 to 2026, the 401(k) deferral rose from $17,500 to $24,500, and the IRA limit from $5,500 to $7,500.
Year pages are historical IRS reference amounts. Live calculators use current-year limits for projections—not a selectable past tax year.