What is the total 401(k) contribution limit including employer match in 2026?

The §415(c) combined annual additions limit (employee + employer contributions + forfeitures) for 2026 is $72,000 (or $80,000 including the standard age-50 catch-up). This same cap applies to Solo 401(k) plans for the self-employed.

What is the SECURE 2.0 super catch-up for ages 60–63?

Starting in 2025, workers who are age 60, 61, 62 or 63 in the tax year qualify for an enhanced catch-up of the greater of $10,000 or 150% of the regular catch-up, indexed for inflation. For 2026 the super catch-up is $11,250. The super catch-up replaces — does not stack with — the standard $8,000 age-50 catch-up. At age 64 it reverts to the regular catch-up.

Are Roth 401(k) contribution limits the same as traditional 401(k) in 2026?

Yes. The $24,500 elective deferral limit is a combined limit across traditional pre-tax and Roth contributions in the same plan. You can split contributions any way you want, but the sum cannot exceed $24,500 (or $32,500 with the age-50 catch-up).

Does the 2026 401(k) limit apply to Solo 401(k) plans?

Yes. A Solo 401(k) lets a self-employed person contribute as both employee (up to $24,500) and employer (up to 25% of compensation), with a combined cap of $72,000 for 2026 ($80,000 with catch-up). This is often the highest-deductible retirement vehicle for solo business owners.

What happens if I over-contribute to my 401(k) in 2026?

Excess deferrals must be withdrawn by April 15, 2027, or you'll be taxed twice — once in the year contributed and again when distributed. Notify your plan administrator promptly; most providers automate the corrective distribution. Earnings on the excess are also distributed and taxed.

Can I contribute to both a 401(k) and an IRA in 2026?

Yes. The 401(k) and IRA limits are independent. You can max both — $24,500 to a 401(k) plus $7,500 to a traditional or Roth IRA — though IRA deductibility and Roth eligibility phase out based on income if you (or your spouse) are covered by a workplace plan. See our IRA limits page.

When were 2026 retirement contribution limits announced?

The IRS released Notice 2025-67 in November 2025, setting the 2026 cost-of-living adjustments for 401(k), 403(b), 457(b), IRA, SEP, SIMPLE, and other retirement plan limits. Social Security wage base changes are announced separately by the SSA.

2026 401(k) Contribution Limits

Official 2026 IRS limits for 401(k), 403(b), 457(b), TSP and Solo 401(k) plans, including the SECURE 2.0 ages 60–63 super catch-up. Numbers come directly from IRS Notice 2025-67 (November 2025).

Last Updated for Tax Year 2026 · January 5, 2026 · Source: IRS Notice 2025-67

2026 401(k) Limits at a Glance

Limit	2026 Amount
Employee elective deferral (§402(g))	$24,500
Age 50+ catch-up	$8,000
Ages 60–63 super catch-up (SECURE 2.0)	$11,250
Total annual additions (§415(c)) – employee + employer	$72,000
Total annual additions with age-50 catch-up	$80,000

Catch-Up & Super Catch-Up

If you turn 50 at any point in 2026 you can add the $8,000 catch-up — bringing your personal limit to $32,500. Workers ages 60, 61, 62 or 63 in 2026 qualify for the SECURE 2.0 enhanced catch-up of $11,250 (which replaces, not stacks with, the standard catch-up), bringing the personal limit to $35,750. At age 64 the catch-up reverts to $8,000.

High earners take note: under SECURE 2.0, catch-up contributions for employees who earned more than $145,000 (indexed) from their employer in the prior year must go into a Roth 401(k) account. This Roth-only rule was delayed to 2026 by IRS Notice 2023-62.

Employer Match & §415(c) Combined Cap

The $24,500 limit is just the employee piece. Employer matching, profit sharing, and after-tax (non-Roth) contributions count toward the §415(c) combined annual additions cap of $72,000 for 2026. A worker maxing the $24,500 deferral can receive up to $47,500 of additional employer / after-tax contributions in the same plan.

Roth 401(k) Limits

Roth 401(k) and traditional 401(k) share the same $24,500 employee limit — you choose the mix. Unlike Roth IRAs, Roth 401(k)s have no income limit, making them the primary Roth vehicle for high earners. SECURE 2.0 also eliminated required minimum distributions from Roth 401(k)s starting in 2024.

Solo 401(k) for the Self-Employed

Self-employed individuals with no full-time employees (other than a spouse) can open a Solo 401(k) and contribute as both employee and employer. The 2026 cap mirrors the §415(c) limit: $72,000 total, or $80,000 with the age-50 catch-up. Use our Self-Employment Tax Calculator to estimate the employer-side contribution (capped at 25% of net SE earnings).

401(k) Limit Trend (2024 → 2026)

Year	Employee Limit	Age 50+ Catch-Up	Total §415(c)
2024	$23,000	$7,500	$69,000
2025	$23,500	$7,500	$70,000
2026	$24,500	$8,000	$72,000

Tools & Related Pages

Sources & Methodology

IRS Notice 2025-67 — 2026 cost-of-living adjustments for retirement plan limits.
Internal Revenue Code §402(g) (elective deferrals), §414(v) (catch-ups), §415(c) (annual additions).
SECURE 2.0 Act of 2022 §109 (ages 60–63 super catch-up), §603 (Roth catch-up for high earners).
TaxEase.money methodology and data sources.

Frequently Asked Questions

For 2026 the employee elective deferral limit for 401(k), 403(b), 457(b) and the federal Thrift Savings Plan is $24,500. Workers age 50 and older can add a catch-up of $8,000 for a total of $32,500. Under SECURE 2.0, workers ages 60–63 get an enhanced "super catch-up" of $11,250 for a total of $35,750. Limits come from IRS Notice 2025-67.

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