Contribution Limits
Annual Dollar Thresholds for Qualified Plans
The table below outlines the current IRS contribution limits that apply to qualified retirement plans.
Please note: This information is provided for general reference and should not be considered a substitute for personalized tax advice. We strongly recommend consulting with a qualified tax advisor before making any contribution decisions.
Description
IRA Contribution Limit
IRA Catch Up (50+ Years Old)
401(K) Deferral
Catch Up (50+ Years Old)
Catch Up (60-63 Years Old)
Section 415 Limit
Defined Benefit Limit
Compensation Limit
SIMPLE Maximum Contributions
SIMPLE Catch Up Contributions
HCE Comp Limit
Key Employee Officer
Max Social Security Taxable Earnings
Income Threshold For Roth Catch-Up
2025
$7,000
$1,000
$23,500
$7,500
$11,250
$70,000
$280,000
$350,000
$16,500
$3,500
$160,000
$230,000
$176,100
N/A
2026
$7,500
$1,100
$24,500
$8,000
$11,250
$72,000
$290,000
$360,000
$17,000
$4,000
$160,000
$235,000
$184,500
$150,000