2026 Retirement Account Limits and Tax Figures
These are the US figures used by this website’s calculators. Tables read the same calculation modules as the tools; combined totals are calculated from those values. Dollar amounts are USD. Follow a value to the calculator that uses it, and the official source beside each group for the governing rules. On small screens, scroll wide tables sideways to see all columns.
See our calculation methodology and update log for how the models work. Annual figures apply to the stated year; the RMD and other non-indexed rules below are not new annual limits.
401(k), 403(b) and 457(b) contributions
Source: IRS Notice 2025-67. Limits depend on compensation and plan provisions. Age catch-ups apply only where permitted; non-governmental 457(b) plans do not allow the age-based catch-up.
| Limit | Amount and calculators |
|---|---|
| Basic elective deferral | $24,500 — 401(k) $24,500 — 403(b) $24,500 — 457(b) |
| Additional age-50 catch-up (outside ages 60–63) | $8,000 — 401(k) $8,000 — 403(b) $8,000 — 457(b) |
| Additional catch-up at ages 60–63 (replaces the age-50 amount) | $11,250 — 401(k) $11,250 — 403(b) $11,250 — 457(b) |
| Basic plus age-50 catch-up | $32,500 — 401(k) $32,500 — 403(b) $32,500 — 457(b) |
| Basic plus ages-60–63 catch-up | $35,750 — 401(k) $35,750 — 403(b) $35,750 — 457(b) |
| Rule | Value and calculator |
|---|---|
| Employee plus employer annual additions, excluding age catch-ups (401(k) / 403(b)) | $72,000 — 401(k) $72,000 — 403(b) |
| Compensation cap used for 401(k) employer contributions | $360,000 |
| Roth catch-up requirement: prior-year employer FICA wages must exceed | $150,000 in 2025 |
| 403(b) service catch-up: minimum service; annual / lifetime increase; service-history multiplier | 15 years; $3,000 / $15,000; $5,000 per service year |
| 457(b) special catch-up window before normal retirement age; maximum with sufficient unused deferrals | 3 years; up to $49,000 |
Service and special catch-ups have additional conditions: see 26 CFR 1.403(b)-4 and 26 CFR 1.457-4. The 457(b) special catch-up is not added to an age catch-up. Its limit includes employer contributions; it is not the 401(k)/403(b) annual-additions cap.
Traditional and Roth IRA
Source: IRS Notice 2025-67 and Publication 590-A for eligibility and worksheets. A contribution limit is shared across traditional and Roth IRAs and also depends on eligible compensation. Deductibility is a separate question from contribution eligibility.
| Rule | Value and calculators |
|---|---|
| Traditional and Roth IRA combined annual contribution | $7,500 — IRA $7,500 — Roth IRA |
| Additional contribution from age 50 | $1,100 — IRA $1,100 — Roth IRA |
| Combined contribution from age 50 | $8,600 — IRA $8,600 — Roth IRA |
| Roth MAGI phaseout: single / head of household | $153,000–$168,000 — IRA $153,000–$168,000 — Roth IRA |
| Roth MAGI phaseout: married filing jointly | $242,000–$252,000 — IRA $242,000–$252,000 — Roth IRA |
| Roth MAGI phaseout: married filing separately, lived together | $0–$10,000 — IRA $0–$10,000 — Roth IRA |
| Traditional deduction phaseout: covered contributor, single / head of household | $81,000–$91,000 — IRA $81,000–$91,000 — Roth IRA |
| Traditional deduction phaseout: covered contributor, married filing jointly | $129,000–$149,000 — IRA $129,000–$149,000 — Roth IRA |
| Traditional deduction phaseout: contributor not covered, spouse covered, joint return | $242,000–$252,000 — IRA $242,000–$252,000 — Roth IRA |
| Traditional deduction phaseout: married filing separately, lived together, either spouse covered | $0–$10,000 — IRA $0–$10,000 — Roth IRA |
Health savings account (HSA)
Sources: Revenue Procedure 2025-19 and Publication 969. Annual contribution amounts combine employer and personal contributions. Each eligible spouse makes their catch-up into their own HSA. Eligibility, coverage months and Medicare enrollment can reduce contribution room; see the tool’s supported cases.
| Rule | Value — HSA calculator |
|---|---|
| Annual contribution: self-only coverage | $4,400 |
| Annual contribution: family coverage | $8,750 |
| Additional contribution from age 55 | $1,000 |
| HDHP minimum deductible: self-only / family | $1,700 / $3,400 |
| HDHP maximum out-of-pocket: self-only / family | $8,500 / $17,000 |
Federal ordinary-income tax brackets
Source: Revenue Procedure 2025-32, section 3.01. These are marginal rates on taxable income after deductions, not a rate on all gross income. Each upper boundary is inclusive; the next bracket applies to income above that boundary. Values link to the Roth conversion calculator.
| Marginal rate | Taxable income band |
|---|---|
| 10% | Up to $24,800 |
| 12% | Over $24,800 through $100,800 |
| 22% | Over $100,800 through $211,400 |
| 24% | Over $211,400 through $403,550 |
| 32% | Over $403,550 through $512,450 |
| 35% | Over $512,450 through $768,700 |
| 37% | Over $768,700 |
| Marginal rate | Taxable income band |
|---|---|
| 10% | Up to $12,400 |
| 12% | Over $12,400 through $50,400 |
| 22% | Over $50,400 through $105,700 |
| 24% | Over $105,700 through $201,775 |
| 32% | Over $201,775 through $256,225 |
| 35% | Over $256,225 through $384,350 |
| 37% | Over $384,350 |
| Marginal rate | Taxable income band |
|---|---|
| 10% | Up to $17,700 |
| 12% | Over $17,700 through $67,450 |
| 22% | Over $67,450 through $105,700 |
| 24% | Over $105,700 through $201,750 |
| 32% | Over $201,750 through $256,200 |
| 35% | Over $256,200 through $640,600 |
| 37% | Over $640,600 |
Standard and age-related deductions
Sources: Revenue Procedure 2025-32, section 3.15 and IRS guidance on the senior deduction. The extra standard deduction and the separate income-based senior deduction are different provisions.
| Filing status | Base standard deduction | Senior deduction MAGI phaseout starts |
|---|---|---|
| Single | $16,100 | $75,000 |
| Married filing jointly | $32,200 | $150,000 |
| Married filing separately | $16,100 | Not eligible |
| Head of household | $24,150 | $75,000 |
- Extra standard deduction per qualifying age or blindness condition: $2,050 unmarried; $1,650 married. The calculator models age-related amounts.
- Separate senior deduction per eligible person: $6,000, reduced by 6% of MAGI above the applicable threshold, down to zero.
Long-term capital gains and NIIT thresholds
Sources: Revenue Procedure 2025-32, section 3.03 and IRS NIIT questions and answers (IRC 1411). Capital-gain boundaries apply to total taxable income with ordinary income stacked first. The NIIT column is a modified-AGI threshold, not a capital-gain bracket; those thresholds are not indexed annually.
RMD starting ages and shortfall rates
Sources: 26 CFR 1.401(a)(9)-2(b)(2), July 2024 proposed regulations for the reserved birth-year case, and Publication 590-B for distributions and shortfall corrections. These are owner rules, not beneficiary deadlines. The tool retains a pending flag for the reserved birth-year case.
| Case | Rule — RMD calculator |
|---|---|
| Born 1951–1958 | RMD starting age 73 |
| Born 1959 | Age 73 modeled provisionally; flagged as pending |
| Born 1960 or later | RMD starting age 75 |
| Born 1950 or earlier | RMDs already began under earlier rules; the tool does not assign a new starting age |
| Tax on an RMD shortfall | 25%; 10% if corrected within the applicable window |
Actual required payments depend on the prior year-end balance and the applicable IRS life table. Plan-specific deferral exceptions and beneficiary rules require the separate context described on the RMD tool.