Direct Answer
The 403(b) employee elective-deferral limit for 2026 is $24,500. Participants age 50 or older can add a general catch-up of $8,000. Participants ages 60 through 63 can use the higher SECURE 2.0 catch-up of $11,250 instead of the general age-50+ catch-up. Employees with 15 or more years of service with the same eligible employer may qualify for an additional special 403(b) catch-up of up to $3,000 per year (lifetime max $15,000). The Section 415(c) annual-additions limit is $72,000 for 2026.
403(b) Contribution Limits by Year
403(b) contribution limits by year (2015-2026)
| Year | Employee Deferral | Catch-up (Age 50+) | Special 15-Year Catch-up | Sec. 415 Limit |
|---|---|---|---|---|
| 2015 | $18,000 | $6,000 | Up to $3,000 | $53,000 |
| 2016 | $18,000 | $6,000 | Up to $3,000 | $53,000 |
| 2017 | $18,000 | $6,000 | Up to $3,000 | $54,000 |
| 2018 | $18,500 | $6,000 | Up to $3,000 | $55,000 |
| 2019 | $19,000 | $6,000 | Up to $3,000 | $56,000 |
| 2020 | $19,500 | $6,500 | Up to $3,000 | $57,000 |
| 2021 | $19,500 | $6,500 | Up to $3,000 | $58,000 |
| 2022 | $20,500 | $6,500 | Up to $3,000 | $61,000 |
| 2023 | $22,500 | $7,500 | Up to $3,000 | $66,000 |
| 2024 | $23,000 | $7,500 | Up to $3,000 | $69,000 |
| 2025 | $23,500 | $7,500 | Up to $3,000 | $70,000 |
| 2026 | $24,500 | $8,000 / $11,250 (age 60-63) | Up to $3,000 | $72,000 |
Source: IRS: IRC 403(b) Tax-Sheltered Annuity Plans. Last verified: September 2026. Verify current-year figures at IRS.gov before making decisions.
Special 15-year catch-up eligibility
The 15-year special catch-up is available to employees with at least 15 years of service with the same employer who have contributed less than $5,000 per year on average in prior years. The employer must confirm eligibility. This catch-up is applied before the age-50 catch-up, up to a lifetime maximum of $15,000. Not all 403(b) plans allow this provision.
Frequently asked questions
What is the 403(b) employee contribution limit for 2026?
The basic 2026 elective-deferral limit is $24,500. This is the ordinary employee salary-deferral ceiling before applicable catch-up contributions.
What is the 403(b) catch-up contribution for 2026?
The general catch-up for eligible participants age 50 or older is $8,000. For participants ages 60 through 63, the higher SECURE 2.0 catch-up is $11,250 for 2026. These are not cumulative: the age-60-63 catch-up replaces the general age-50+ catch-up for eligible participants in that age band.
Is the 403(b) limit the same as the 401(k) limit?
The basic employee elective-deferral limit is the same for 401(k) and 403(b) plans in 2026: $24,500. Important plan-specific rules still differ, including the 403(b) 15-year service catch-up.
How is a 403(b) different from a 401(k)?
A 403(b) is a defined contribution plan for employees of public schools, nonprofits, hospitals, and certain churches. The contribution limits, catch-up provisions, and tax treatment are virtually identical to a 401(k). One distinction is the 15-year special catch-up rule available to 403(b) participants with 15 or more years of service with the same employer.
What is the 15-year catch-up for 403(b) plans?
Employees with at least 15 years of service with the same employer may be eligible for a special catch-up of up to $3,000 per year, up to a lifetime maximum of $15,000. This catch-up has ordering rules with the age-based catch-up, and the actual permitted amount depends on the employee's prior contribution history and plan terms. The employer must confirm eligibility.
Can I contribute to both a 403(b) and a 457(b)?
Potentially, yes. The 457(b) deferral limit is generally separate from the 402(g) limit shared by 401(k) and 403(b) deferrals. If your employer offers both a 403(b) and a governmental 457(b) plan, you may be able to defer the maximum to each independently. Eligibility, employer-plan design, compensation and other rules still matter.
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Swoopr Editorial Team. (2026). 403(b) Contribution Limits by Year. Swoopr Investment. https://www.getswoopr.com/tables/retirement/403b-contribution-limits/
Check the figures against the primary sources listed under References before you rely on or republish them; the series they come from are revised.