Roth IRA Income Limits 2026: Phaseout Chart and Contribution Calculator

The IRS sets income phaseout ranges that reduce — and eventually eliminate — your ability to contribute directly to a Roth IRA. For 2026, those ranges are $153,000–$168,000 for single filers and $242,000–$252,000 for married couples filing jointly.¹ Within the range, your allowed contribution phases out proportionally. Above it, you can't contribute directly — but the backdoor Roth strategy remains available at any income level.

This guide covers the exact formula, a calculator for your specific situation, what MAGI means for Roth purposes, and the options when you earn too much.

2026 Roth IRA Contribution Limits

The maximum direct Roth IRA contribution for 2026 — assuming your income is below the phaseout — is:¹

The age-50+ catch-up contribution is $1,100 for 2026 — the first year it has been inflation-indexed since SECURE 2.0 activated cost-of-living adjustments for IRA catch-ups.¹ Previously the catch-up was a flat $1,000.

Important: these are the maximum limits. Your actual allowed contribution may be lower due to the income phaseout or because you have no earned income (Roth IRA contributions require earned income equal to or greater than the contribution amount).

2026 Roth IRA Income Phaseout Ranges

Your Roth IRA contribution phases out based on Modified Adjusted Gross Income (MAGI) and filing status:¹

Below the lower limit: full contribution. Within the range: proportional reduction. Above the upper limit: $0 direct Roth IRA contribution (backdoor Roth is available — see below).

The MFS range of $0–$10,000 is not adjusted for inflation and has not changed in years. Married couples filing separately who lived together at any point during the year face a near-complete elimination of Roth IRA eligibility.

Roth IRA Contribution Calculator 2026

Enter your Modified Adjusted Gross Income, filing status, and age to see your exact 2026 Roth IRA contribution limit.

How the Phaseout Formula Works

If your MAGI falls within the phaseout range, the IRS uses this formula to calculate your reduced contribution limit:

1. Subtract the phaseout lower limit from your MAGI
2. Divide by the total phaseout range ($15,000 for single; $10,000 for MFJ)
3. Multiply by your full contribution limit
4. Subtract from the full limit to get the reduction
5. Round the allowed amount down to the nearest $10
6. If the result falls below $200, you may still contribute $200

Single filer example: MAGI of $160,000, age 45 (full limit $7,500)

• MAGI – lower limit: $160,000 – $153,000 = $7,000
• Divide by phaseout range: $7,000 ÷ $15,000 = 46.67%
• Reduction: $7,500 × 46.67% = $3,500
• Allowed contribution: $7,500 – $3,500 = $4,000 (already divisible by $10)

MFJ example: Combined MAGI of $248,000, one spouse age 52 (full limit $8,600)

• MAGI – lower limit: $248,000 – $242,000 = $6,000
• Divide by phaseout range: $6,000 ÷ $10,000 = 60%
• Reduction: $8,600 × 60% = $5,160
• Allowed contribution: $8,600 – $5,160 = $3,440 → rounded to $3,440 (divisible by $10)

What Counts as MAGI for Roth IRA Purposes?

MAGI for Roth IRA contribution purposes is your Adjusted Gross Income (AGI) with certain deductions added back. For most earners with W-2 income, MAGI equals AGI. Additions that can raise MAGI above AGI include:

What does NOT affect MAGI for Roth IRA purposes:

• Pre-tax 401(k)/403(b)/457 contributions — these reduce your W-2 and therefore reduce MAGI
• HSA contributions through payroll — reduces MAGI
• Health insurance premiums for self-employed — reduces MAGI
• Roth 401(k) contributions — these do NOT reduce taxable income or MAGI

Options When You're Over the Roth IRA Income Limit

Exceeding the income limit doesn't mean you can't build Roth wealth. Three paths remain:

1. Backdoor Roth IRA (most common)

A legal two-step strategy: contribute to a traditional IRA on a non-deductible basis, then immediately convert to a Roth IRA. There is no income limit on either step. If your only IRA balance is the fresh non-deductible contribution (and earnings are minimal), the taxable amount is essentially $0. See the full guide: Backdoor Roth IRA: 2026 Step-by-Step Guide.

Critical caveat: If you have existing pre-tax IRA balances (from rollovers or deductible contributions), the pro-rata rule taxes a portion of every conversion. A $500,000 traditional IRA rollover can cost you thousands in annual tax drag on each backdoor conversion.

2. Roth 401(k) Contributions

If your employer's 401(k) plan offers a Roth option, you can contribute up to $24,500 in 2026 ($32,500 if age 50+, or $35,750 at ages 60–63 with the super catch-up) regardless of income. Roth 401(k) contributions have no income limit. This is often the highest-volume Roth savings vehicle for high earners.

3. Mega Backdoor Roth

If your 401(k) plan permits after-tax contributions and either in-plan Roth conversions or in-service distributions, you can funnel up to an additional ~$47,500 per year into a Roth IRA or Roth 401(k) on top of normal deferrals. This requires a plan that explicitly allows both after-tax contributions and one of those two distribution mechanisms — most plans do not. See: Mega Backdoor Roth 2026 Guide.

How IRA Rollovers Affect Your Roth Strategy

If you're doing or have done an IRA rollover, two issues can complicate Roth planning:

Pro-rata rule on backdoor Roth conversions

The pro-rata rule (IRC § 408) treats all your traditional IRA balances as a single pool when you convert. If you roll a $400,000 pre-tax 401(k) into a traditional IRA and then try to do a backdoor Roth contribution, you won't get a clean conversion — you'll be taxed proportionally on the pre-tax balance.

Example: You contribute $7,500 non-deductible to a traditional IRA, but you also have $400,000 in a rollover IRA. Your IRA pool is $407,500, and only $7,500/$407,500 = 1.84% is after-tax basis. Converting that $7,500 to Roth means $7,362 is taxable — not the $0 you expected.

Fixes:

• Roll the pre-tax IRA balance back into a new employer's 401(k) — see Reverse IRA Rollover Guide
• Roll into a Solo 401(k) if you have self-employment income — see SEP IRA Rollover Guide
• Accept the pro-rata tax cost and continue — makes sense if the rollover IRA is small

Roth 401(k) rollover: 5-year clock does not carry

Rolling a Roth 401(k) to a Roth IRA is tax-free, but the Roth 401(k)'s clock does not transfer. If you've never had a Roth IRA, a fresh 5-year clock starts on the date of the rollover. This affects when earnings become tax-free — though it does not affect the income limits discussed on this page. See: Roth 401(k) to Roth IRA Rollover.

1. IRS IR-2025-244: 401(k) limit increases to $24,500 for 2026, IRA limit increases to $7,500 — source for all 2026 Roth IRA contribution limits and phaseout ranges.
2. IRS Notice 2025-67: 2026 Retirement Plan and IRA Limits — underlying notice with full inflation-adjustment tables including IRA catch-up change.
3. IRS Publication 590-A: Contributions to Individual Retirement Arrangements (IRAs) — detailed rules on MAGI calculation, phaseout formula, and minimum $200 contribution rule.
4. IRS Retirement Topics: IRA Contribution Limits — summary page for all IRA limit types by year.

Contribution limits and phaseout ranges verified against IRS Notice 2025-67 and IR-2025-244, June 2026.

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