IRA Contribution Limits 2026
$7,500 standard ($8,600 at 50+). Roth IRA phase-out $153K-$168K single / $242K-$252K married. Traditional IRA deduction phases at $89K-$109K single (covered) / $129K-$149K married (covered).
Quick Answer
- 2026 IRA contribution: $7,500 under 50 / $8,600 at 50+. Combined across Traditional + Roth.
- Roth IRA income phase-out: $153K-$168K single / $242K-$252K married. Above? Use Backdoor Roth.
- Traditional IRA deduction phase-out (covered by workplace plan): $89K-$109K single / $129K-$149K married.
- Traditional IRA deduction (NOT covered): always fully deductible at any income.
- 401(k) limit (separate from IRA): $24,500 under 50 / $32,500 at 50+ / $35,750 at 60-63.
- Combined max if you do both: $32,000/yr under 50 ($7,500 IRA + $24,500 401(k)).
- Contribution deadline: April 15, 2027 for 2026 tax year. Specify which year on the contribution form.
The IRA limit is COMBINED across Traditional + Roth
$7,500 is your TOTAL limit across both account types. Putting $7,500 in a Roth IRA AND $7,500 in a Traditional IRA is an excess contribution — penalty 6% per year until corrected. If you have both accounts, plan the split (e.g., $4K Roth + $3.5K Traditional) and confirm with your brokerage at contribution time.
All 2026 Retirement Account Limits
| Account / Category | Under 50 | 50 or older | Note |
|---|---|---|---|
| Combined IRA contribution (Traditional + Roth) | $7,500 | $8,600 | Shared across all IRAs you own. The $1,100 catch-up applies once you hit age 50, not pro-rated. |
| 401(k) employee contribution (separate cap) | $24,500 | $32,500 | Includes $8,000 catch-up. Different account type — does NOT reduce your IRA limit. |
| 401(k) ages 60-63 enhanced catch-up (SECURE 2.0) | — | $35,750 ($24,500 + $11,250) | Time-limited window. Drops back to $32,500 at 64. |
| Combined 401(k) cap (employee + employer + after-tax) | $72,000 | $80,000 | Used by Mega Backdoor Roth strategy. Only ~30-40% of plans support this. |
| SIMPLE IRA contribution | $17,000 | $20,500 | Separate small-employer plan. Lower limit than 401(k). |
| SEP-IRA contribution | Up to 25% of net self-employment income / $72,000 cap | Same | Self-employed only. Higher cap than Traditional IRA. |
Roth IRA Income Phase-Outs (2026)
| Filing status | Phase-out begins | Phase-out ends | Note |
|---|---|---|---|
| Single / Head of Household | $153,000 | $168,000 | $5K wider than 2025. Above $168K = backdoor Roth needed. |
| Married Filing Jointly | $242,000 | $252,000 | $6K wider than 2025. Above $252K = backdoor Roth needed. |
| Married Filing Separately (lived with spouse) | $0 | $10,000 | Tight phase-out. Most MFS taxpayers can't contribute Roth IRA. |
Within the phase-out range, your contribution limit reduces proportionally. Above the high end, direct Roth contribution = $0 (use the Backdoor Roth IRA workaround).
Traditional IRA Deduction Phase-Outs (2026)
Traditional IRA contributions have NO income limit — but the deduction phases out based on filing status and whether you (or spouse) are covered by a workplace retirement plan.
| Filing status + coverage | Phase-out begins | Phase-out ends | Note |
|---|---|---|---|
| Single, COVERED by workplace plan | $89,000 | $109,000 | Above $109K = no deduction allowed (still can contribute non-deductibly). |
| Married Filing Jointly, contributor COVERED | $129,000 | $149,000 | $5K wider than 2025. |
| Married Filing Jointly, contributor NOT covered (spouse is) | $242,000 | $252,000 | Mirrors Roth phase-out range. |
| Single, NOT covered + no spouse with plan | No limit | Always deductible | Full deduction at any income. |
Which IRA(s) should you contribute to in 2026?
Match your situation:
- Income under Roth IRA limits ($168K single / $252K MFJ)→ Max Roth IRA ($7,500)Tax-free growth + no RMDs + contribution-withdrawal flexibility = Roth structural advantages.
- Income above Roth limits, no pre-tax IRA balances→ Backdoor Roth IRA ($7,500 via Trad → Roth conversion)Standard high-earner workaround. See Backdoor Roth IRA guide.
- Income above Roth limits, have pre-tax IRA balances→ Roll pre-tax IRA into 401(k), THEN Backdoor RothPro-rata rule otherwise taxes most of the conversion. Clear the path first.
- Self-employed with $50K+ in self-employment income→ Solo 401(k) (up to $72K) + spousal IRA if marriedSolo 401(k) cap dwarfs SEP-IRA at moderate income levels.
- Single, NOT covered by workplace plan→ Traditional IRA (always deductible)No income limit on Traditional IRA deduction if you're not covered. Then convert to Roth tax-efficiently if desired.
- Married, ONE spouse covered + ONE not→ Both contribute Roth IRA up to the joint limitRoth phase-out applies based on joint income. Spousal IRA lets non-working spouse contribute too.
- Stay-at-home spouse with $0 wages→ Spousal IRA funded by working spouseWorking spouse can fund up to the IRA limit on behalf of non-working spouse, even with $0 personal earned income.
Frequently Asked Questions
How we verified this
All limits and phase-outs verified May 2026 against IRS Notice 2025-79 (issued November 2025), IRS Retirement Topics — IRA Contribution Limits page, Vanguard 2026 Roth IRA income limits guide, Fidelity 2026 IRA contribution limits, Voya 2026 retirement contribution limits, and JRCPA's 2026 retirement plan limits reference. Combined-limit and excess-contribution rules per IRC §408. Catch-up provisions per SECURE 2.0 §109 (ages 60-63) and IRC §219(b)(5).