What are the 2026 Roth IRA income limits?

Roth IRA eligibility phases out at higher incomes. For 2026 the IRS-published MAGI phase-out ranges are approximately $153,000–$168,000 (single / HoH) and $242,000–$252,000 (married filing jointly). Married filing separately who lived with their spouse during the year phases out from $0 to $10,000. Above the top of the range, no direct Roth contribution is allowed — but a backdoor Roth conversion remains available.

What are the 2026 traditional IRA deduction phase-outs?

Traditional IRA contributions are always allowed regardless of income, but the deductibility phases out if you (or your spouse) are covered by a workplace retirement plan. For 2026 the phase-out is roughly $81,000–$91,000 (single covered) and $129,000–$149,000 (MFJ covered). If your spouse is covered but you are not, the joint phase-out is approximately $242,000–$252,000.

What is a SEP IRA contribution limit for 2026?

For 2026 the SEP IRA contribution cap is the lesser of 25% of compensation or $72,000. Compensation is capped at $360,000 for 2026 (indexed). For self-employed individuals the effective contribution rate works out to roughly 20% of net SE earnings after the half-SE-tax deduction.

Can I contribute to a Roth IRA and 401(k) in the same year?

Yes. IRA and 401(k) limits are separate. You can contribute up to $7,500 to a Roth IRA (subject to income limits) and up to $24,500 to a workplace 401(k) — see our 2026 401(k) limits page for the full picture.

What is the deadline for 2026 IRA contributions?

You have until the federal tax filing deadline (April 15, 2027) to make 2026 IRA contributions. Mark the contribution as 'prior year' with your custodian. SEP IRA contributions can be made until the business tax filing deadline including extensions (often October 15, 2027).

What is the backdoor Roth IRA?

If your income exceeds the Roth IRA limit, you can contribute to a non-deductible traditional IRA and then convert it to a Roth IRA. There is no income cap on Roth conversions. Watch for the pro-rata rule: if you have other pre-tax IRA balances, the conversion will be partially taxable.

When were 2026 IRA limits released?

IRS Notice 2025-67 published in November 2025 finalized 2026 IRA, SEP, SIMPLE and 401(k) limits as part of the annual cost-of-living adjustments under §415(d).

2026 IRA Contribution Limits

Official 2026 IRS limits for Traditional IRAs, Roth IRAs, and SEP IRAs, including Roth income phase-outs and traditional IRA deduction limits. Numbers come from IRS Notice 2025-67 (November 2025).

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

2026 IRA Limits at a Glance

Limit	2026 Amount
Traditional + Roth IRA combined limit	$7,500
Age 50+ catch-up	$1,100
Personal max age 50+	$8,600
SEP IRA (lesser of 25% comp or this cap)	$72,000

The $7,500 limit is combined across all of your IRAs — you cannot put $7,500 into a traditional and $7,500 into a Roth.

2026 Roth IRA Income Phase-Outs

Roth IRA contributions phase out as modified adjusted gross income (MAGI) rises. Above the top of the range, direct Roth contributions are not allowed.

Filing Status	2026 Phase-Out (Approx.)
Single / Head of Household	$153,000 – $168,000
Married Filing Jointly	$242,000 – $252,000
Married Filing Separately (lived with spouse)	$0 – $10,000

Phase-outs reflect IRS Notice 2025-67 inflation adjustments.

2026 Traditional IRA Deduction Phase-Outs

Anyone with earned income can contribute to a traditional IRA. Whether that contribution is tax-deductible depends on whether you (or your spouse) are covered by a workplace retirement plan.

Situation	2026 Phase-Out (Approx.)
Single, covered by workplace plan	$81,000 – $91,000
MFJ, both covered	$129,000 – $149,000
MFJ, spouse covered (you are not)	$242,000 – $252,000
Not covered (and spouse not covered)	No income limit — fully deductible

SEP IRA (Self-Employed)

A Simplified Employee Pension lets a self-employed person or small employer contribute up to the lesser of 25% of compensation or $72,000 per employee in 2026. Effective rate for the self-employed (after the half-SE-tax deduction) is approximately 20% of net SE earnings. The 2026 compensation cap is $360,000. Use our Self-Employment Tax Calculator to size the contribution.

Backdoor Roth IRA

High earners locked out of direct Roth contributions can use the backdoor: contribute $7,500 (non-deductible) to a traditional IRA, then convert to Roth. There is no income limit on Roth conversions. Pitfall: the pro-rata rule — if you have other pre-tax IRA balances, the conversion will be partially taxable in proportion to your aggregate IRA basis.

IRA Limit Trend (2024 → 2026)

Year	IRA Limit	Age 50+ Catch-Up	SEP IRA Cap
2024	$7,000	$1,000	$69,000
2025	$7,000	$1,000	$70,000
2026	$7,500	$1,100	$72,000

Tools & Related Pages

Sources & Methodology

IRS Notice 2025-67 — 2026 cost-of-living adjustments for retirement plan limits.
Internal Revenue Code §219 (IRA contributions), §408A (Roth IRAs), §408(k) (SEP IRAs).
IRS Publication 590-A (Contributions to IRAs) and 590-B (Distributions).
TaxEase.money methodology and data sources.

Frequently Asked Questions

For 2026 the annual contribution limit for traditional and Roth IRAs combined is $7,500. Account holders age 50 and older can contribute an additional $1,100 catch-up, for a personal maximum of $8,600. Limits are set in IRS Notice 2025-67 and apply across all of your IRAs (you cannot contribute the full amount to each).

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