Federal rules for readers across the U.S.
401(k) Contribution Limits for 2026
Educational information only, not personalized tax, legal, or investment advice. Christian is a licensed insurance agent (NC Life & Health), not a CPA or registered investment adviser. Discuss your own situation with a qualified professional.
The 2026 limits at a glance
The employee deferral limit is $24,500 for 2026, up from $23,500 in 2025. The standard catch-up for age 50 and older is $8,000, which brings the total to $32,500. The larger catch-up for ages 60 to 63 is $11,250, which brings the total to $35,750. The overall annual additions limit, employee plus employer contributions, is $72,000 or 100 percent of compensation, whichever is lower. These figures come from IRS Notice 2025-67, published November 13, 2025.
The age 60 to 63 catch-up replaces the regular one
The $11,250 catch-up for people who turn 60, 61, 62, or 63 during the year replaces the $8,000 catch-up. It does not stack on top of it. So the most you can defer at those ages is $24,500 plus $11,250, or $35,750. The test is the age you reach during the calendar year, not your age on January 1. Your plan has to offer the larger catch-up, so confirm it with your plan administrator.
The Roth catch-up rule for higher earners
Starting in 2026, if your wages from the employer sponsoring the plan were more than $150,000 in the prior year, any catch-up contribution must go into a Roth account. That means the catch-up is after tax, with no upfront deduction. The $150,000 test counts wages from that one employer only, not all of your income. If your plan has no Roth option, you may not be able to make a catch-up contribution at all. Ask your plan administrator how your plan handles it.
How much should you contribute
The limit is a ceiling, not a target. A common first step is contributing enough to get the full employer match, since that is money your employer adds for participating. After that, many savers raise the percentage a little each year or when pay rises. What fits depends on your debts, your emergency fund, and your other goals. This guide is educational only. It does not recommend a contribution amount for your situation.
| Your age in 2026 | Most you can defer |
|---|---|
| Under 50 | $24,500 |
| 50 to 59, and 64 and older | $32,500 |
| 60 to 63 | $35,750 |
| Any age, with employer contributions | $72,000 total, or 100 percent of pay if lower |
Your records checklist
- Confirm your plan's deferral limit and whether it offers the age 60 to 63 catch-up.
- Check whether your prior-year wages from that employer were over $150,000, which makes catch-ups Roth.
- Set your deferral percentage before the year's last payroll if you want to use the full limit.
- Keep your pay stubs and plan statements showing what you deferred.
- If you have two 401(k)s, remember the $24,500 limit applies across all of them combined.
Common questions
- Does the $24,500 limit include my employer's match?
- No. The $24,500 is your own deferrals only. Employer contributions count toward the separate $72,000 total.
- Can I contribute to a 401(k) and an IRA in the same year?
- Yes. The limits are separate. For 2026 you can put up to $7,500 in an IRA, or $8,600 at 50 and older, in addition to your 401(k) deferrals.
- What happens if I contribute too much?
- Tell your plan administrator right away. Excess deferrals generally need to come out by April 15 of the next year to avoid double taxation. Ask a tax professional how to report it.
Sources and current instructions
Check the tax year and any later updates before acting. These are the primary sources used for this guide.