IRA Contribution Limits 2026: Every Account Type in One Place
For 2026, the IRA contribution limit is $7,500 if you are under age 50 and $8,600 if you are age 50 or older.1 That applies to both traditional and Roth IRAs — but whether you can deduct a traditional IRA contribution or contribute directly to a Roth depends on your income. SEP IRAs and SIMPLE IRAs have separate, higher limits. This guide covers every account type, the phaseout ranges, the deadline, and an interactive calculator for your specific situation.
2026 IRA Contribution Limits: Quick Reference
| Account Type | 2026 Employee/Owner Limit | Age 50+ Catch-up | Age 60–63 Super Catch-up | Who Can Use It |
|---|---|---|---|---|
| Traditional IRA | $7,500 | $8,600 (+$1,100) | N/A | Anyone with earned income (deductibility based on income) |
| Roth IRA | $7,500 | $8,600 (+$1,100) | N/A | Income must be below phaseout ($168K single / $252K MFJ) |
| SEP IRA | Lesser of 25% of comp or $72,000 | Same (no separate catch-up) | N/A | Self-employed / small business owners |
| SIMPLE IRA | $17,000 | $21,000 (+$4,000) | $22,250 (+$5,250) | Employees of businesses with ≤100 employees |
| Solo 401(k) | $24,500 deferral; $72,000 total | $32,500 deferral (+$8,000) | $35,750 deferral (+$11,250) | Self-employed with no full-time employees |
Traditional and Roth IRA limits are combined — you cannot contribute $7,500 to each. The annual limit is shared across all traditional and Roth IRAs you hold.1
Traditional and Roth IRA Contribution Limits
The dollar amount you can put into a traditional or Roth IRA is the same for both account types and is set by the IRS each year based on inflation adjustments:1
| Age as of December 31, 2026 | 2026 Limit | Change from 2025 |
|---|---|---|
| Under 50 | $7,500 | +$500 (from $7,000) |
| 50 or older | $8,600 | +$600 (from $8,000) |
The age-50+ catch-up is $1,100 for 2026. This is the first year the IRA catch-up has been inflation-indexed, a change made by SECURE 2.0 that took effect in 2024. Previously the catch-up was a flat $1,000 for many years.
Earned income requirement. Your IRA contribution cannot exceed your earned income for the year. Wages, self-employment income, and alimony received under pre-2019 divorce agreements count. Investment income, Social Security, and pension income do not. One exception: a spousal IRA lets a non-working spouse contribute up to the full limit ($7,500 / $8,600) based on the working spouse's earned income, as long as the couple files jointly.
Traditional IRA Deductibility Phaseouts 2026
Anyone can contribute to a traditional IRA regardless of income — but if you or your spouse are covered by a workplace retirement plan (401k, 403b, SIMPLE IRA, SEP IRA, pension), the deductibility of that contribution phases out at higher incomes:2
| Situation | 2026 Phaseout Begins | 2026 Phaseout Ends (no deduction) |
|---|---|---|
| Single / HoH, covered by workplace plan | $81,000 | $91,000 |
| Married filing jointly, contributing spouse covered | $129,000 | $149,000 |
| Married filing jointly, non-covered spouse (covered spouse exists) | $242,000 | $252,000 |
| Neither spouse covered by workplace plan | No phaseout — fully deductible at any income | — |
If neither you nor your spouse participates in a workplace plan, traditional IRA contributions are fully deductible regardless of income. This situation applies to some self-employed individuals and freelancers who do not maintain their own SEP, SIMPLE, or Solo 401(k).
Within the phaseout range, your deduction reduces proportionally. Once you exceed the upper limit, your traditional IRA contribution is non-deductible — but you can still make the contribution and track the after-tax basis on Form 8606 for tax-free partial recovery at withdrawal.
Roth IRA Income Limits 2026
Direct Roth IRA contributions phase out — and eventually become prohibited — above these MAGI thresholds:1
| Filing Status | Phaseout Begins | Phaseout Ends (no direct contribution) |
|---|---|---|
| Single / Head of Household | $153,000 | $168,000 |
| Married Filing Jointly | $242,000 | $252,000 |
| Married Filing Separately (lived with spouse) | $0 | $10,000 |
Above the upper limit, you cannot make a direct Roth IRA contribution — but the backdoor Roth IRA strategy is available at any income level. High earners with 401(k) access may also use mega backdoor Roth for up to $47,500/year in Roth savings beyond normal IRA limits.
For a detailed phaseout formula with worked examples, see Roth IRA Income Limits 2026: Full Phaseout Chart and Calculator.
IRA Contribution Calculator 2026
Enter your 2026 MAGI, filing status, age, and workplace plan situation to see your traditional IRA deductibility status and Roth IRA contribution eligibility.
What Can You Contribute to an IRA in 2026?
SEP IRA Contribution Limits 2026
A SEP (Simplified Employee Pension) IRA allows self-employed individuals and small business owners to contribute far more than the standard IRA limit:3
- Maximum contribution: the lesser of 25% of eligible compensation or $72,000
- Eligible compensation limit: $360,000 per employee for 2026
- Catch-up: None — SEP IRAs have no separate age-50+ catch-up contribution
- Deadline: Your tax return due date including extensions (October 15 for most sole proprietors)
The 25% of compensation rule means your effective SEP IRA limit as a sole proprietor is slightly lower than 25% of net self-employment income, because the deduction is calculated on net earnings after the self-employment tax deduction. The practical maximum for most sole proprietors equals approximately 20% of net self-employment income.
For self-employed individuals with the flexibility to choose, a Solo 401(k) usually allows higher contributions at lower income levels than a SEP IRA, because the Solo 401(k) has an employee-deferral component ($24,500) in addition to the employer profit-sharing component. See the SEP IRA Rollover Guide for a side-by-side comparison and rules for rolling a SEP to a Solo 401(k).
SIMPLE IRA Contribution Limits 2026
SIMPLE (Savings Incentive Match Plan for Employees) IRAs are offered by businesses with 100 or fewer employees. Employee contribution limits for 2026:1
| Age | Employee Contribution Limit |
|---|---|
| Under 50 | $17,000 |
| Age 50–59 or 64+ (standard catch-up) | $21,000 (+$4,000) |
| Age 60–63 (SECURE 2.0 super catch-up) | $22,250 (+$5,250) |
In addition to employee contributions, employers must make either a dollar-for-dollar match up to 3% of compensation or a flat 2% non-elective contribution for all eligible employees. This employer contribution is not counted against the employee limit above.
Critical 2-year rollover restriction: SIMPLE IRA money cannot be rolled to a traditional IRA or 401(k) within the first two years of plan participation. During that window, only a SIMPLE-to-SIMPLE rollover is permitted; a non-SIMPLE rollover incurs a 25% penalty rather than the standard 10%. See the SIMPLE IRA Rollover Guide for the full rules.
Solo 401(k) Contribution Limits 2026
A Solo 401(k) — also called an individual 401(k) or self-employed 401(k) — covers self-employed individuals with no full-time employees. The contribution limit has two components:1
| Component | 2026 Limit | Age 50+ limit | Age 60–63 limit |
|---|---|---|---|
| Employee deferral (elective) | $24,500 | $32,500 (+$8,000) | $35,750 (+$11,250) |
| Employer profit-sharing | Up to 25% of comp | Same | Same |
| Combined maximum (§ 415(c) limit) | $72,000 | $80,000 | $83,250 |
The Solo 401(k) beats a SEP IRA at lower income levels because the $24,500 deferral contribution fills the bucket first, before calculating the 25% employer side. At incomes below roughly $130,000, the Solo 401(k) typically allows a larger total contribution than a SEP IRA for the same income level.
Catch-up Contributions: Ages 50 and 60–63
SECURE 2.0 created a higher "super catch-up" for ages 60–63, effective 2025. The distinction between the standard age-50+ catch-up and the super catch-up varies by plan type:
| Account Type | Standard Catch-up (age 50+) | Super Catch-up (ages 60–63) |
|---|---|---|
| Traditional / Roth IRA | +$1,100 → $8,600 total | No super catch-up (IRA catch-ups do not qualify) |
| 401(k) / 403(b) / 457(b) | +$8,000 → $32,500 deferral | +$11,250 → $35,750 deferral |
| SIMPLE IRA | +$4,000 → $21,000 | +$5,250 → $22,250 (ages 60–63 only) |
| SEP IRA | No catch-up | No catch-up |
The super catch-up applies only at ages 60, 61, 62, and 63. At age 64 you revert to the standard age-50+ catch-up. For IRAs specifically, the catch-up is the same $1,100 regardless of whether you are 52 or 63.
IRA Contribution Deadline 2026
You can make 2026 IRA contributions from January 1, 2026 through April 15, 2027 (the federal tax return due date for calendar-year filers). Filing an extension does not extend the IRA contribution deadline — unlike SEP IRA contributions, which follow the extended return deadline.
| Account Type | 2026 Contribution Deadline |
|---|---|
| Traditional IRA / Roth IRA | April 15, 2027 (tax day — no extension) |
| SEP IRA | October 15, 2027 (with filing extension) |
| SIMPLE IRA | Employee deferrals: within 30 days of payroll. Employer match: tax return due date + extension. |
| Solo 401(k) | Employee deferrals: December 31, 2026. Employer profit-sharing: tax return due date + extension. |
How Rollovers Interact with Contribution Limits
One of the most common questions after an IRA rollover: does it affect how much you can contribute? The short answer is no — but there are nuances worth knowing:
Rollovers do not count against annual limits
Rolling a $1,000,000 401(k) into a traditional IRA does not use any of your $7,500 annual contribution limit. Rollovers are tracked separately under IRC § 408(d)(3) and do not reduce the amount you can contribute. You can complete a rollover and make a fresh $7,500 Roth IRA contribution in the same year.
Rollovers do create pro-rata risk for backdoor Roth users
If you have pre-tax balances in traditional IRAs (including rollover IRAs), the pro-rata rule taxes a portion of every Roth conversion. A $500,000 rollover IRA + a $7,500 non-deductible contribution means only 1.5% of any conversion is tax-free — not the $0 you might expect from a clean backdoor Roth. The fix is a reverse rollover to move pre-tax IRA funds into an employer 401(k), restoring a clean IRA pool.
Once-per-year rule applies to indirect IRA rollovers, not contributions
You can only do one indirect IRA-to-IRA rollover per 12-month period (the aggregate rule from Bobrow v. Commissioner, Ann. 2014-15). But this rule is entirely separate from annual contribution limits. Making an IRA contribution and doing a rollover in the same year is fine; doing two indirect rollovers in the same year is not. See IRA Transfer vs. Rollover for the distinction.
Maximize your IRA contributions with a fee-only advisor
Which account type fits your tax bracket, rollover balance, and retirement timeline? A fee-only advisor can optimize the sequence — coordinating rollover timing, Roth conversion space, backdoor Roth eligibility, and annual contributions so you're not leaving dollars in suboptimal wrappers.
- IRS IR-2025-244: 401(k) limit increases to $24,500 for 2026, IRA limit increases to $7,500 — source for 2026 traditional/Roth IRA, SIMPLE IRA, and 401(k) limits and catch-up amounts.
- IRS Retirement Topics: IRA Contribution Limits — traditional IRA deductibility phaseout ranges by filing status and workplace plan coverage.
- IRS: SEP Contribution Limits (2026) — 25% of compensation rule, $72,000 maximum, and $360,000 eligible compensation cap.
- IRS Notice 2025-67: 2026 Retirement Plan and IRA Limits — underlying notice with full inflation-adjustment tables for all retirement plan limits, including SIMPLE IRA super catch-up and IRA catch-up indexing.
- IRS Publication 590-A: Contributions to Individual Retirement Arrangements — detailed rules on spousal IRA, earned income requirement, deductibility phaseout formula, and non-deductible contribution tracking.
All contribution limits and phaseout ranges verified against IRS IR-2025-244 and IRS Notice 2025-67, June 2026.
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