403(b) Contribution Limits by Year
Direct answer: The 403(b) employee deferral limit for 2026 is $24,000. Workers age 50 or older can add a $7,500 catch-up. Employees with 15 or more years of service with the same employer may qualify for an additional special catch-up of up to $3,000 per year (lifetime max $15,000). The Section 415 combined limit is $72,000 for 2026.
403(b) contribution limits by year (2015-2025)
| 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 | $24,000 | $7,500 | Up to $3,000 | $72,000 |
Source: IRS: 403(b) Retirement Plan. 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
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 is in addition to the standard age-50 catch-up. The calculation is based on the employee's prior contribution history and is verified by the employer.
Can I contribute to both a 403(b) and a 457(b)?
Yes. If your employer offers both a 403(b) and a 457(b) plan, you may contribute the maximum to each independently. This is unlike a 401(k) and 403(b), where contributions count toward a shared limit. The ability to double the deferral is a significant tax advantage for eligible public sector and nonprofit employees.