2026 IRS Contribution Limits and Key Changes to Retirement & Investment Accounts
- Wayne Jordan
- 56 minutes ago
- 2 min read
The IRS has released the official 2026 IRS contribution limits, along with updates to retirement plans, HSAs, Roth IRA eligibility, IRA deductions, and Medicare IRMAA brackets. These changes can have a meaningful impact on long-term financial planning, tax strategy, and investment decisions.
Below is a clean, comprehensive breakdown of all the key numbers investors need to know for 2026.
2026 Retirement Account Contribution Limits (Updated IRS Guidelines)
Account Type | 2025 Limit | 2026 Limit | Catch-Up (50+) | Super Catch-Up (60–63) |
401(k), 403(b), 457, TSP | $23,500 | $24,500 | $8,000 | $11,250 |
Traditional & Roth IRA | $7,000 | $7,500 | $1,100 | N/A |
SIMPLE IRA / SIMPLE 401(k) | $16,500 | $17,000 | $3,500 | N/A |
Defined Contribution Plan Total Limit | $70,000 | $72,000 | N/A | N/A |
SEP-IRA Maximum Contribution | $69,000 | $71,000 | N/A | N/A |
Higher limits offer increased tax-advantaged savings opportunities for both employees and business owners.
2026 HSA Contribution Limits (Tax-Advantaged Healthcare Savings)
Coverage Type | 2025 Limit | 2026 Limit |
Individual | $4,300 | $4,400 |
Family | $8,550 | $8,750 |
Age 55+ Catch-Up | $1,000 | $1,000 |
HSAs continue to provide triple tax benefits: deductible contributions, tax-free growth, and tax-free withdrawals for qualified expenses.
2026 IRA Deduction Income Limits (If Covered by a Workplace Plan)
Filing Status | Full Deduction Under | Phase-Out Ends |
Single | $81,000 | $91,000 |
Married Filing Jointly | $129,000 | $149,000 |
Married Filing Separately | Very limited | $10,000 |
These limits matter for clients who want to reduce taxable income through deductible IRA contributions.
2026 Roth IRA Income Eligibility Limits (Updated Phase-Out Ranges)
Filing Status | Full Contribution Under | Phase-Out Ends |
Single / Head of Household | $153,000 | $168,000 |
Married Filing Jointly | $242,000 | $252,000 |
Married Filing Separately | Very limited | $10,000 |
The expanded ranges make Roth contributions accessible to more high-income earners than in prior years.
Estimated 2026 Medicare IRMAA Brackets (Income Thresholds for Premium Surcharges)
Final numbers are published later by the Social Security Administration, but projected inflation-based estimates are widely used for planning.
IRMAA Tier | Single MAGI | Married Joint MAGI | Notes |
Tier 1 | $103k–$129k | $206k–$258k | Part B & D surcharge increases |
Tier 2 | $129k–$161k | $258k–$322k | Moderate surcharge |
Tier 3 | $161k–$193k | $322k–$386k | Higher surcharge |
Tier 4 | $193k–$500k | $386k–$750k | Significant surcharge |
Tier 5 | $500k+ | $750k+ | Maximum surcharge |
Understanding these brackets is critical for retirees managing withdrawals from IRAs, Social Security timing, and taxable income strategies.
What’s Increasing in 2026
Higher contribution limits for 401(k), 403(b), and 457 plans
Increased IRA contribution and catch-up amounts
Higher HSA individual and family limits
Expanded IRA deduction and Roth IRA phase-out income ranges
Higher total employer + employee contribution maximums
Inflation-adjusted Medicare IRMAA thresholds
Final Thoughts for Savers & Investors
The 2026 IRS updates bring meaningful opportunities to boost tax-deferred and tax-free savings, especially for those nearing retirement or managing income-sensitive benefits like Medicare. Incorporating these updated thresholds into your 2026 planning can help optimize tax efficiency and long-term retirement readiness.