401(k) Contribution Limits 2026
The 2026 IRS 401(k) employee contribution limit is $24,500 — up $1,000 from $23,500 in 2025. If you're 50 or older, add an $8,000 catch-up for a total of $32,500. Ages 60-63 can contribute up to $35,750 under the SECURE 2.0 super catch-up. Source: IRS Notice N-25-67.
2025 vs 2026 IRS 401(k) Limits
| Limit Type | 2025 | 2026 | Change |
|---|---|---|---|
| Employee Elective Deferral Limit | $23,500 | $24,500 | +$1,000 |
| Catch-Up Contribution (Age 50+) | $7,500 | $8,000 | +$500 |
| Super Catch-Up (Age 60-63) | $11,250 | $11,250 | — |
| Total Employee Limit (Age 50+) | $31,000 | $32,500 | +$1,500 |
| Total Employee Limit (Age 60-63) | $34,750 | $35,750 | +$1,000 |
| Combined Limit (Employee + Employer) | $70,000 | $72,000 | +$2,000 |
| Combined Limit (Age 60-63 max) | $81,250 | $83,250 | +$2,000 |
🆕 SECURE 2.0 Act: Super Catch-Up (Ages 60-63)
Employees aged 60, 61, 62, or 63 can make a super catch-up contribution of $11,250 in 2026 — larger than the standard $8,000 catch-up. This raises the total employee deferral to $35,750 for this age group, creating an extra savings window in the final years before the typical retirement age of 65. The combined employee + employer limit can reach $83,250 for this group.
Frequently Asked Questions
What is the 401(k) contribution limit for 2026?▼
For 2026, the IRS 401(k) employee contribution limit is $24,500 — up from $23,500 in 2025. If you are age 50 or older, you can make catch-up contributions of an additional $8,000 (up from $7,500 in 2025), raising the total to $32,500. The combined limit including employer contributions (match + profit sharing) is $72,000 in 2026 (up from $70,000 in 2025). Source: IRS Notice N-25-67.
Did 401(k) limits increase from 2025 to 2026?▼
Yes. The employee elective deferral limit increased from $23,500 in 2025 to $24,500 in 2026 — a $1,000 increase. The standard catch-up contribution for age 50+ increased from $7,500 to $8,000. The total limit including employer contributions increased from $70,000 to $72,000.
What is the SECURE 2.0 super catch-up for ages 60-63 in 2026?▼
Under SECURE 2.0, employees aged 60, 61, 62 and 63 can make a 'super catch-up' contribution of $11,250 in 2026 (instead of the standard $8,000 catch-up). This raises the total employee deferral for those aged 60-63 to $35,750 in 2026 ($24,500 base + $11,250 super catch-up). The combined limit including employer contributions can reach up to $83,250 for this age group.
Does employer 401(k) match count toward the limit?▼
Employer contributions count toward the total combined limit of $72,000 (2026), but NOT toward your personal $24,500 employee elective deferral limit. So you can still contribute $24,500 (or $32,500 if 50+) regardless of how much your employer matches.
What is the difference between a traditional 401(k) and Roth 401(k)?▼
Both share the same $24,500 contribution limit for 2026. Traditional 401(k): contributions are pre-tax (reduce your taxable income now), withdrawals in retirement are taxed as ordinary income. Roth 401(k): contributions are after-tax (no upfront deduction), but all qualified withdrawals in retirement are completely tax-free. Unlike a Roth IRA, there are no income limits to contribute to a Roth 401(k).
Should you use your 401(k) or a Roth IRA? Get your personalised verdict.
Use the Free 401k vs Roth Calculator →Sources: IRS Notice N-25-67 (2026 amounts), IRS Notice 2024-80 (2025 amounts). For educational purposes only. Not financial advice.