---
title: "403(b) Plan Profile: 2026 Limits"
description: "Sourced 403(b) profile: 2026 elective deferral $24,500; age 50+ catch-up $8,000; 15-year catch-up for long-service employees; eligible employers; 403(b)."
canonical: https://www.getswoopr.com/accounts/403b/
source: "Swoopr Investment: https://www.getswoopr.com"
---

## Direct Answer

A 403(b) plan (tax-sheltered annuity) is a defined contribution retirement plan for employees of public schools, hospitals, and 501(c)(3) nonprofits. The 2026 elective deferral limit is $24,500 (same as 401(k)), with age 50+ catch-up of $8,000 and ages 60-63 catch-up of $11,250. Some plans offer an additional 15-year service catch-up of up to $3,000/year (lifetime cap $15,000). Both pre-tax and Roth designations are available.




# 403(b) Plan Profile: 2026 Limits, Tax-Sheltered Annuity Rules



      

This profile cites IRS primary sources. It does not provide personalized tax or investment advice. Verify specific plan features with your employer's plan administrator.






## 2026 Contribution Limits



| Category | 2026 Limit |
| --- | --- |
| Employee elective deferral (pre-tax + Roth combined) | $24,500 |
| Age 50+ catch-up (standard) | $8,000 additional (total $32,500) |
| Ages 60-63 higher catch-up (SECURE 2.0) | $11,250 additional (total $35,750) |
| 15-year service catch-up (if plan permits) | Up to $3,000/year; lifetime max $15,000 |
| Total annual additions limit (§415) | $72,000 |



The 15-year service catch-up is available only to employees with at least 15 years of service with the current employer. The lesser of (a) $3,000, (b) $15,000 minus prior 15-year catch-up contributions, or (c) $5,000 times years of service minus total prior elective deferrals. The 15-year catch-up is applied before the age 50+ catch-up and is not available in 401(k) plans. Source: IRS Notice 2025-67; IRC Section 402(g)(7).








## Eligible Employers



403(b) plans are available exclusively to employees of:



- Public schools, colleges, and universities (government entities)
- Tax-exempt organizations under IRC Section 501(c)(3) (hospitals, charities, foundations)
- Religious organizations and churches (church plans may have additional ERISA exemptions)
- Ministers (including self-employed ministers meeting specific requirements)



Employees of for-profit organizations, even those with nonprofit affiliates, are not eligible for 403(b) plans. For-profit hospital systems or universities that are not themselves tax-exempt must use 401(k) plans.








## Tax Treatment



- **Traditional (pre-tax) 403(b):** Contributions reduce taxable income in the year made; investments grow tax-deferred; distributions taxed as ordinary income; 10% early withdrawal penalty before age 59½ (exceptions apply).
- **Roth 403(b):** After-tax contributions; tax-free growth; qualified distributions tax-free; no income limit (unlike Roth IRA). Since SECURE 2.0, no RMDs during the owner's lifetime.
- **RMDs:** Required beginning at age 73 (increasing to 75 for those born 1960 or later) for pre-tax 403(b) accounts.








## Frequently Asked Questions







What is the 403(b) contribution limit for 2026?


The 2026 403(b) elective deferral limit is $24,500 (combined pre-tax and Roth). Age 50+ catch-up is $8,000 (total $32,500); ages 60-63 catch-up is $11,250 (total $35,750). Some plans offer a 15-year service catch-up of up to $3,000/year (lifetime cap $15,000). Total annual additions limit is $72,000. Source: IRS Notice 2025-67.






Who can participate in a 403(b) plan?


403(b) plans are available to employees of public schools, 501(c)(3) nonprofits, hospitals, religious organizations, and qualifying ministers. For-profit businesses are not eligible. Source: IRC Section 403(b).






What is the difference between a 403(b) and a 401(k)?


Both share the same 2026 limits ($24,500 elective deferral; $72,000 total). 403(b) is for public school/nonprofit/religious workers; 401(k) covers most private-sector employees. 403(b) may offer a 15-year service catch-up ($3,000/year) not available in 401(k) plans. Church and government 403(b) plans may be exempt from some ERISA requirements. Source: IRC Sections 403(b) and 401(k).











## References



- [IRS: IRC 403(b) Tax-Sheltered Annuity Plans](https://www.irs.gov/retirement-plans/irc-403b-tax-sheltered-annuity-plans)
- [IRS: COLA Increases for Dollar Limitations on Benefits and Contributions](https://www.irs.gov/retirement-plans/cola-increases-for-dollar-limitations-on-benefits-and-contributions)








**[Swoopr Editorial Team](https://www.getswoopr.com/authors/swoopr-editorial-team/)**



The Swoopr Editorial Team produces sourced investment education content for independent investors. This profile cites IRS primary sources verified as of September 2026. See our [editorial policy](https://www.getswoopr.com/legal/editorial-policy/) and [corrections policy](https://www.getswoopr.com/legal/corrections-policy/).