2026 vs 2027 401(k), IRA and HSA limits
| Limit | 2026 | 2027 |
|---|---|---|
| Employee deferral (pre-tax + Roth)Notice 2025-67 (opens in a new tab) · 2027 forecast (opens in a new tab) | $24,500Official | $25,500Projected |
| Catch-up, age 50+Notice 2025-67 (opens in a new tab) · 2027 forecast (opens in a new tab) | $8,000Official | $8,500Projected |
| Super catch-up, age 60–63Notice 2025-67 (opens in a new tab) · 2027 forecast (opens in a new tab) | $11,250Official | $11,750Projected |
| Total you can put in, age 50–59 or 64+Notice 2025-67 (opens in a new tab) · 2027 forecast (opens in a new tab) | $32,500Official | $34,000Projected |
| Total you can put in, age 60–63Notice 2025-67 (opens in a new tab) · 2027 forecast (opens in a new tab) | $35,750Official | $37,250Projected |
| Roth catch-up wage threshold (prior-year wages)Notice 2025-67 (opens in a new tab) · 2027 forecast (opens in a new tab) | $150,000Official2025 wages | $155,000Projected2026 wages |
| Total you + employer, 415(c)Notice 2025-67 (opens in a new tab) · 2027 forecast (opens in a new tab) | $72,000Official | $75,000Projected |
| Pay counted for contributions, 401(a)(17)Notice 2025-67 (opens in a new tab) · 2027 forecast (opens in a new tab) | $360,000Official | $375,000Projected |
| Limit | 2026 | 2027 |
|---|---|---|
| IRA contributionNotice 2025-67 (opens in a new tab) · 2027 forecast (opens in a new tab) | $7,500Official | $7,500Projectedmay be $8,000 |
| IRA catch-up, age 50+Notice 2025-67 (opens in a new tab) · 2027 forecast (opens in a new tab) | $1,100Official | $1,100Projected |
| Limit | 2026 | 2027 |
|---|---|---|
| SIMPLE deferralNotice 2025-67 (opens in a new tab) | $17,000Official$18,100 for some plans | TBATBA |
| SIMPLE catch-up, age 50+Notice 2025-67 (opens in a new tab) | $4,000Official$3,850 for some plans | TBATBA |
| SIMPLE catch-up, age 60–63Notice 2025-67 (opens in a new tab) | $5,250Official | TBATBA |
| Limit | 2026 | 2027 |
|---|---|---|
| Self-only coverageRev. Proc. 2026-24 (opens in a new tab) | $4,400Official | $4,500Official |
| Family coverageRev. Proc. 2026-24 (opens in a new tab) | $8,750Official | $9,000Official |
| Catch-up, age 55+Rev. Proc. 2026-24 (opens in a new tab) | $1,000Official | $1,000Official |
Limits are federal maximums; your plan may set lower ones. Last checked .
What changes when the IRS announces
October 14, 2026
September CPI is published, 8:30 a.m. ET
The last inflation number the IRS uses. Forecasters firm up their 2027 numbers the same day; if the rise is very small, the deferral limit could be $500 lower.
Oct 15 to Nov 20, 2026
IRS publishes the 2027 notice (expected)
Past dates: Nov 13, 2025 for 2026, Nov 1, 2024 for 2025. We switch every number on this site to the official figures the same day.
January 1, 2027
New limits start with the first 2027 paycheck
Deferrals usually count in the year the paycheck is paid, so a December 31, 2027 paycheck counts toward 2027.
The Roth catch-up rule, explained
Who: people 50+ making catch-up contributions whose prior-year Social Security wages (W-2 box 3) from the employer sponsoring the plan were over $150,000 (2025 wages, for 2026) or a projected $155,000 (2026 wages, for 2027).
What: the catch-up part must be designated Roth (after-tax). Your base deferral can stay pre-tax. It doesn't apply to SEP or SIMPLE IRA plans.
When: from 2026 under a good-faith reading; the final regulations generally apply from 2027 (later for some governmental and union plans). IRS announcement (opens in a new tab)
Watch out: if your plan has no Roth option, you may not be able to make catch-up contributions. Check with HR.