Roth IRA 2026 Contribution Limit

Disclosure: Figures below are projections based on statutory inflation indexing and recent IRS releases. The IRS typically announces final limits in late Oct/Nov (for 2025 it was Nov 1, 2024). We’ll update if official 2026 numbers differ.

Each year the IRS adjusts retirement limits for inflation. For most investors, it’s just a number change. For federal employees, those limits determine how well your FERS pension, TSP, and outside accounts work together.

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After the spike in 2023, inflation cooled so 2026 looks like a return to modest, “normal” increases. Small bumps matter: over a career, an extra $500–$1,000/year compounded inside tax-advantaged accounts can translate into tens of thousands more at retirement.

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Roth IRA 2026 Contribution Limit (Projected)

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Why we’re confident: 2025’s official limits (e.g., 401(k) = $23,500, IRA = $7,000) were published Nov 1, 2024; 60–63 “super” catch-up = $11,250 for 2025; SIMPLE = $16,500. 2026 projections follow the same CPI method.

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‍Roth IRA Contribution Limits 2026 & Income Ranges (Projected for 2026)

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• Under 50: $7,500
• Age 50+: $8,600 (includes $1,100 catch-up)
  
  

Projected Roth IRA MAGI phaseouts (2026):

• Single: full up to $153k; partial $153k–$168k; none >$168k
• Married filing jointly: full up to $242k; partial $242k–$252k; none >$252k

For many GS-14/15 and senior LEOs nearing these bands, the Backdoor Roth remains a legal workaround to keep building tax-free dollars. (2025 full-contribution MAGI was $<150k single / $<236k MFJ.)

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SECURE 2.0: Catch-Up Changes You’ll Feel in 2026

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• Mandatory Roth catch-ups for high earners: Starting Jan 1, 2026, employees with $150,000+ in Social Security wages must make all catch-ups as Roth (after-tax). The IRS delayed the original 2024 start first to 2026. Final regs are issued, and while formal compliance with the regs is required by 2027, the law itself applies in 2026 (plans have good-faith leeway during 2026). 
• Enhanced catch-ups at ages 60–63: From 2025, you can contribute the greater of $10,000 or 150% of the standard catch-up (≈ $11,250 in 2025; ≈$11,500–$12,000 projected for 2026).
  

Advisor tip: If you’ll cross the $150k wage line in 2026, assume your catch-ups will be Roth and adjust withholding/cash flow now.

401(k)/403(b)/TSP: Employee vs. Total Contributions

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• Employee deferral (402(g)) projected $24,500 (50+ may add $8,000; ages 60–63 use the higher “super” catch-up).
  
  
• Total additions (415(c)) (employer + employee, excluding age-based catch-up) projected to rise from $70,000 (2025) to about $72,000 (2026). For 2025 this was official; 2026 is a CPI follow-on.

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Aggregation nuance (important for feds with multiple plans): 415(c) “annual additions” aggregate across all DC plans of the same employer/controlled group. 403(b)s are quirky often treated as a separate 415(c) bucket unless certain employer/control rules apply. If you have 403(b) + 401(a)/401(k) situations (e.g., side entity or separate employer), the ability to “double up” depends on employer relationship/control; don’t assume you can simply do $72k in each. Get plan-specific guidance.

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457(b): Don’t Forget Its Unique Catch-Up

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Federal and many state/local plans allow separate 457(b) deferrals (projected $24,500 in 2026). Governmental 457(b)s have a special pre-retirement catch-up that can double the normal deferral in the last three years before normal retirement age rules vary, so check your plan. (Standard age-50 catch-up also exists in governmental 457(b), but coordination rules apply.)

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HSAs & FSAs: Health Dollars = Retirement Dollars

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• HSA 2026 (proj.): $4,400 single / $8,750 family; $1,000 catch-up (55+).
  
  
• Healthcare FSA 2026 (proj.): $3,400.
  
  
• Dependent-care FSA: different statutory limits check your plan’s cap. (Healthcare vs. dependent-care FSAs are not the same.)
  
  Why we push HSAs: In our experience advising federal employees, HSAs deliver triple tax advantages and can cover retiree healthcare tax-free hugely valuable alongside FERS/TSP.

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Income, Deduction & Compensation Limits You Asked About

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• 401(a)(17) compensation limit: $350,000 for 2025 (official); CPI suggests ≈$360,000 for 2026. Agencies can’t base contributions on comp above this cap.
  
  
• Traditional IRA deduction phaseouts (covered by a plan): 2026 projections around $81k–$91k (single) and $129k–$149k (MFJ) aligned with 2025 figures, subject to CPI. Check IRA deduction charts annually.
  
  Highly Compensated Employee (HCE) threshold:$160,000 for 2025 (official). 2026 typically inches up with CPI

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Social Security COLA context (for planning cash flow)

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• 2023 COLA: 8.7%
  
  
• 2024 COLA: 3.2%
  
  
• 2025 COLA: 2.5% (official SSA)
  
  

2026 COLA: will be announced Oct 2025; current estimates hover ~2.6–2.8%

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How We’d Coordinate This (Advisor’s Playbook)

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Tax diversification: Pair Roth IRA/Roth catch-ups with Traditional TSP to control future tax brackets.
No RMDs from Roth IRAs: Useful lever against taxable FERS + TSP RMDs.
Example (age 58 GS-15, $165k wages, 2026):

• $24,500 TSP deferral (Traditional or Roth)
  
  
• $8,000 age-50 catch-up (Roth if ≥$150k wages)
  
  $7,500 Roth IRA + $1,100 catch-up = $41,100 sheltered for 2026, plus agency TSP match.

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Ready to Plan for 2026?

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If you’re unsure how Roth catch-ups, 457(b) options, or 401(a)/403(b) aggregation rules affect your federal benefits, we can help. In our experience advising federal employees across agencies, a few proactive tweaks now can save five figures (or more) over a career.‍

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Key Takeaways (for Federal Employees)

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• Modest CPI = modest limit increases but small annual bumps compound meaningfully.
  
  
• Roth catch-ups start in 2026 for high earners; plan for after-tax cash flow. (Regs apply 2027, law applies 2026.)
  
  
• Mind the aggregation rules if you have 403(b) + 401(a)/401(k) across employers. Don’t overfund
  
  
• Use HSAs strategically as part of your retirement income stack.
  
  Expect final IRS 2026 limits in late Oct/Nov set your payroll elections now and fine-tune when official

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Content Reference Sources

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1. IRS Publication 590-A & 590-B Contributions to Individual Retirement Arrangements (IRAs) and Distributions from IRAs
   – Basis for Roth IRA and Traditional IRA contribution limits, income phaseouts, and catch-up provisions.
   – 2025 official limits and inflation-indexing methodology (used to project 2026).
2. IRS Notice 2024-75 (anticipated for late 2025) Cost-of-Living Adjustments (COLAs) for 2026 retirement plan limits
   – Historical data shows publication dates in late October or early November.
   – Referenced to validate 2026 projections following 2025’s official release (Nov 1, 2024).
3. IRS Publication 560 Retirement Plans for Small Business (SEP, SIMPLE, and Qualified Plans)
   – Source for 401(k), SEP-IRA, and SIMPLE IRA limits and catch-up adjustments.
4. IRS Revenue Procedure 2024-23 Inflation-adjusted figures for HSAs, FSAs, and dependent care FSAs for 2025
   – Basis for projecting HSA and FSA contribution caps for 2026.
5. The SECURE 2.0 Act of 2022 (Public Law 117–328)
   – Source for new catch-up contribution rules, mandatory Roth catch-ups for earners over $150,000, and enhanced “super” catch-ups for ages 60–63 beginning in 2025.
6. U.S. Social Security Administration (SSA) COLA Fact Sheet 2023–2025 & Trustees Reports
   – Source for recent COLA data (8.7% in 2023, 3.2% in 2024, 2.5% in 2025) and basis for projecting 2026 COLA trends (~2.6–2.8%).
7. U.S. Office of Personnel Management (OPM) & Thrift Savings Plan (TSP.gov)
   – Used to align federal employee context (FERS pension and TSP contribution coordination).
8. IRS Section References:
   • §401(a)(17): Annual compensation limits
   • §402(g): Employee deferral limits
   • §415(c): Annual addition limits
   • §414(q): Highly Compensated Employee (HCE) thresholds
   • §223: HSA contribution and inflation adjustments
9. Historical COLA data & IRS announcement archives (2019–2024)
   – Validated timing and inflation adjustment patterns for projection accuracy.
10. Federal Pension Advisors internal modeling (based on CPI-U data and historical IRS adjustment methodology)
    – Provides verified projections for the 2026 contribution limits referenced in the blog.

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Disclosure & Disclaimer:

‍The information provided in this article is for educational and informational purposes only and reflects projected 2026 IRS contribution limits based on current inflation data and prior-year adjustment formulas.Final 2026 retirement plan limits (for Roth IRA, 401(k), TSP, HSA, FSA, and related accounts) will be published by the Internal Revenue Service (IRS) in late October or early November 2025.