---
title: "SIMPLE IRA Contribution Limits by Year"
description: "SIMPLE IRA deferral and catch-up limits by year, 2005 to 2026. The 2026 limit is $17,000, plus a $4,000 catch-up or $5,250 for ages 60-63."
canonical: https://www.getswoopr.com/tables/retirement/simple-ira-contribution-limits/
source: "Swoopr Investment: https://www.getswoopr.com"
---

## Direct Answer



> The SIMPLE IRA employee deferral limit for 2026 is $17,000, up from $16,500 in 2025. Workers age 50 to 59 or 64 and older can add a standard catch-up of $4,000 (total $21,000). Workers age 60-63 have an enhanced SECURE 2.0 catch-up of $5,250 (total $22,250). SIMPLE IRA limits are lower than 401(k) limits and available only to employers with 100 or fewer employees.








# SIMPLE IRA Contribution Limits by Year




## SIMPLE IRA contribution limits by year (2005-2026)



| Year | Employee Deferral | Catch-up (Age 50+) | Total with Catch-up |
| --- | --- | --- | --- |
| 2005 | $10,000 | $2,000 | $12,000 |
| 2006 | $10,000 | $2,500 | $12,500 |
| 2007 | $10,500 | $2,500 | $13,000 |
| 2008 | $10,500 | $2,500 | $13,000 |
| 2009 | $11,500 | $2,500 | $14,000 |
| 2010 | $11,500 | $2,500 | $14,000 |
| 2011 | $11,500 | $2,500 | $14,000 |
| 2012 | $11,500 | $2,500 | $14,000 |
| 2013 | $12,000 | $2,500 | $14,500 |
| 2014 | $12,000 | $2,500 | $14,500 |
| 2015 | $12,500 | $3,000 | $15,500 |
| 2016 | $12,500 | $3,000 | $15,500 |
| 2017 | $12,500 | $3,000 | $15,500 |
| 2018 | $12,500 | $3,000 | $15,500 |
| 2019 | $13,000 | $3,000 | $16,000 |
| 2020 | $13,500 | $3,000 | $16,500 |
| 2021 | $13,500 | $3,000 | $16,500 |
| 2022 | $14,000 | $3,000 | $17,000 |
| 2023 | $15,500 | $3,500 | $19,000 |
| 2024 | $16,000 | $3,500 | $19,500 |
| 2025 | $16,500 | $3,500 / $5,250 (age 60-63) | $20,000 / $21,750 |
| 2026 | $17,000 | $4,000 / $5,250 (age 60-63) | $21,000 / $22,250 |

![Line chart of SIMPLE IRA contribution limits by year (2005-2026), 2005 to 2026, with 2 series. Employee Deferral starts at $10,000, peaks at $17,000 in 2026, falls to a low of $10,000 in 2005 and ends at $17,000 in 2026.](https://www.getswoopr.com/images/charts/tables-retirement-simple-ira-contribution-limits-1.webp)
*SIMPLE IRA contribution limits by year (2005-2026), charted from the table above. Select the chart to open it full size.*



Source: [IRS: SIMPLE IRA Plan FAQs - Contributions](https://www.irs.gov/retirement-plans/simple-ira-plan-faqs-contributions) and [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). Last verified: October 2026. Verify current-year figures at IRS.gov before making decisions.




## Frequently asked questions



How does a SIMPLE IRA differ from a 401(k)?


A SIMPLE IRA has lower contribution limits than a 401(k) and is only available to employers with 100 or fewer employees. The employer is required to contribute, either matching dollar-for-dollar up to 3% of compensation or making a flat 2% non-elective contribution. Administrative costs are typically lower than a 401(k).



What is the employer matching rule for SIMPLE IRAs?


Employers have two options: match employee contributions dollar-for-dollar up to 3% of compensation (reducible to 1% in up to 2 of every 5 years with notice), or contribute a flat 2% of each eligible employee's compensation whether or not the employee contributes. Employees should verify which formula their employer uses to maximize their match.



Can employees over 50 contribute more to a SIMPLE IRA?


Yes. The standard catch-up for workers age 50 or older is $4,000 in 2026, bringing the total to $21,000. Workers age 60-63 have an enhanced catch-up of $5,250 (total $22,250) under SECURE 2.0. This enhanced catch-up is not available to those 64 or older. For 2025, the standard catch-up was $3,500.








## 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). *SIMPLE IRA Contribution Limits by Year*. Swoopr Investment. [https://www.getswoopr.com/tables/retirement/simple-ira-contribution-limits/](https://www.getswoopr.com/tables/retirement/simple-ira-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.







## 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: SIMPLE IRA Plan FAQs - Contributions](https://www.irs.gov/retirement-plans/simple-ira-plan-faqs-contributions)








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