---
title: "Roth IRA Income Limits"
description: "Roth IRA income phase-out ranges by filing status from 2015 to 2026. Find the MAGI thresholds that reduce or eliminate your ability to contribute directly."
canonical: https://www.getswoopr.com/tables/retirement/roth-ira-income-limits/
source: "Swoopr Investment: https://www.getswoopr.com"
---

## Direct Answer



> For 2026, Roth IRA contributions phase out between $153,000 and $168,000 for single filers, and between $242,000 and $252,000 for married filing jointly. Earners above the top of the range cannot contribute directly; the backdoor Roth strategy remains available regardless of income.








# Roth IRA Income Limits and Phase-Out Ranges




## Roth IRA income phase-out ranges by year (2015-2026)



These are modified adjusted gross income (MAGI) thresholds. Within the phase-out range, the maximum contribution is reduced proportionally. Above the top threshold, direct Roth IRA contributions are not permitted.



| Year | Single/HOH Begins | Single/HOH Ends | MFJ Begins | MFJ Ends |
| --- | --- | --- | --- | --- |
| 2015 | $116,000 | $131,000 | $183,000 | $193,000 |
| 2016 | $117,000 | $132,000 | $184,000 | $194,000 |
| 2017 | $118,000 | $133,000 | $186,000 | $196,000 |
| 2018 | $120,000 | $135,000 | $189,000 | $199,000 |
| 2019 | $122,000 | $137,000 | $193,000 | $203,000 |
| 2020 | $124,000 | $139,000 | $196,000 | $206,000 |
| 2021 | $125,000 | $140,000 | $198,000 | $208,000 |
| 2022 | $129,000 | $144,000 | $204,000 | $214,000 |
| 2023 | $138,000 | $153,000 | $218,000 | $228,000 |
| 2024 | $146,000 | $161,000 | $230,000 | $240,000 |
| 2025 | $150,000 | $165,000 | $236,000 | $246,000 |
| 2026 | $153,000 | $168,000 | $242,000 | $252,000 |

![Line chart of Roth IRA income phase-out ranges by year (2015-2026), 2015 to 2026, with 2 series. Single/HOH Begins starts at $116,000, peaks at $153,000 in 2026, falls to a low of $116,000 in 2015 and ends at $153,000 in 2026.](https://www.getswoopr.com/images/charts/tables-retirement-roth-ira-income-limits-1.webp)
*Roth IRA income phase-out ranges by year (2015-2026), charted from the table above. Select the chart to open it full size.*



Source: [IRS: 401(k) limit increases to $24,500 for 2026, IRA limit increases to $7,500](https://www.irs.gov/newsroom/401k-limit-increases-to-24500-for-2026-ira-limit-increases-to-7500) (Notice 2025-67); 2025 comparison from [IRS: Amount of Roth IRA Contributions That You Can Make for 2025](https://www.irs.gov/retirement-plans/amount-of-roth-ira-contributions-that-you-can-make-for-2025). Last verified: October 2026. Verify current-year figures at IRS.gov before making decisions.




## How the phase-out calculation works



If your MAGI falls within the phase-out range, your maximum contribution is reduced. The formula is: reduced limit = full limit x (1 - (MAGI - phase-out start) / phase-out range width). For a single filer with $160,500 MAGI in 2026, that is halfway through the $15,000 range ($153,000 to $168,000), so the limit is half the full amount ($3,750 or $4,300 with catch-up).




## Frequently asked questions



What income is too high for a Roth IRA in 2026?


For 2026, single filers with MAGI above $168,000 cannot contribute directly to a Roth IRA. The phase-out begins at $153,000. Married filing jointly filers are completely phased out above $252,000, with the phase-out beginning at $242,000.



What is modified adjusted gross income for Roth IRA purposes?


MAGI for Roth IRA purposes starts with your adjusted gross income and adds back certain deductions including student loan interest, tuition deductions, and IRA deductions. For most W-2 earners without these deductions, MAGI equals AGI. Your Form 1040 instructions include a worksheet to calculate it precisely.



Can a high earner contribute to a Roth IRA indirectly?


Yes. A backdoor Roth IRA is a legal strategy for high earners above the income limits. You make a non-deductible contribution to a traditional IRA and then convert it to a Roth IRA. The conversion is generally tax-free if you have no pre-tax IRA funds. The pro-rata rule complicates this if you hold pre-tax IRAs.








## Cite This Page



If you reference this table in your own work, use the following citation format and add the date you accessed it:



> Swoopr Editorial Team. (2026). *Roth IRA Income Limits and Phase-Out Ranges*. Swoopr Investment. [https://www.getswoopr.com/tables/retirement/roth-ira-income-limits/](https://www.getswoopr.com/tables/retirement/roth-ira-income-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.







## References



- [IRS: 401(k) limit increases to $24,500 for 2026, IRA limit increases to $7,500](https://www.irs.gov/newsroom/401k-limit-increases-to-24500-for-2026-ira-limit-increases-to-7500)
- [IRS: Amount of Roth IRA Contributions That You Can Make for 2025](https://www.irs.gov/retirement-plans/amount-of-roth-ira-contributions-that-you-can-make-for-2025)








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