401(k) deferral
−$6,500
20262015
2026 vs 2015 401(k) & IRA Limits
401(k) deferral $24,500 vs $18,000; IRA $7,500 vs $5,500.
By Sammy S. · Founder · AuthorUpdated for 2026
IRA limit
−$2,000
50+ catch-up
−$2,000
Side-by-side scoreboard
2026
$24,500
401(k) elective deferral
- IRA
- $7,500
- 50+ catch-up
- $8,000
- §415(c)
- $72,000
2015
$18,000
401(k) elective deferral
- IRA
- $5,500
- 50+ catch-up
- $6,000
- §415(c)
- $53,000
Full limit comparison
401(k) elective deferral
2026$24,500
2015$18,000
Age 50+ catch-up
2026$8,000
2015$6,000
Total under 60 / 64+
2026$32,500
2015$24,000
Ages 60–63 catch-up
2026$11,250
2015—
IRA limit
2026$7,500
2015$5,500
IRA at age 50+
2026$8,600
2015$6,500
§415(c) combined
2026$72,000
2015$53,000
Compensation cap
2026$360,000
2015$265,000
SIMPLE elective
2026$17,000
2015$12,500
Education
What the 2026 → 2015 changes mean for savers
More (or less) paycheck deferral room
The elective-deferral change of $6,500 (decrease) is the maximum extra (or reduced) amount under-50 workers could elect from pay—before catch-up. Age-50+ catch-up moved $2,000.
IRA room is independent
IRA limits changed by $2,000. That room stacks with workplace deferrals, so a COLA on both sides can meaningfully raise total tax-advantaged savings capacity even if each individual jump looks small.
Watch §415(c) if you get a large match
Combined additions rose from $72,000 to $53,000. High earners with rich matches can hit this ceiling before they exhaust elective-deferral + catch-up room.
Super catch-up context
Ages 60–63 catch-up: $11,250 in 2026 vs n/a in 2015. Eligible participants use that amount instead of the regular age-50+ catch-up.
Compare other years
Compare any two years
401(k) deferrals, catch-ups, IRA limits, and §415(c) caps.
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Current-year calculators
FAQs
The §402(g) elective deferral limit went from $24,500 in 2026 to $18,000 in 2015 ($-6,500 change). Age-50+ catch-up went from $8,000 to $6,000.
The IRA limit moved from $7,500 to $5,500. Age-50+ IRA catch-up went from $1,100 to $1,000 (max $6,500 at age 50+ in 2015).
2026: $32,500 ($24,500 + $8,000). 2015: $24,000 ($18,000 + $6,000).
In 2026: $11,250. In 2015: not available.
Annual additions (employee + employer) were capped at $72,000 in 2026 vs $53,000 in 2015. The compensation cap moved from $360,000 to $265,000.
SIMPLE elective contributions: $17,000 → $12,500. SIMPLE age-50+ catch-up: $4,000 → $3,000.
2026 was higher ($24,500 vs $18,000).
No in either year. Match and other employer contributions do not reduce your §402(g) elective-deferral room, but they do count toward the higher §415(c) annual-additions limit.
Yes for both years: Traditional and Roth share one annual IRA limit ($7,500 in 2026, $5,500 in 2015), plus catch-up if eligible. Roth contributions also face AGI phaseouts that change yearly.
These pages are IRS reference tables for tax years 2026 and 2015. The 401(k) match and Roth IRA calculators model current-year limits, not a historical year selector.