Quick answer
The 2026 401(k) deferral limit is $24,500 ($32,000 with age-50+ catch-up). The IRA combined limit is $7,500. The HSA family limit is $8,550. The annual gift exclusion is $19,000 per recipient. Select a category below to look up any current limit with its IRS or SSA source.
2026 Investment Contribution and Gift Limits
The IRS and SSA adjust most retirement, health, and gift limits annually for inflation. This tool displays the current verified figure for each limit, the year it applies to, and a direct link to the authoritative government source so you can confirm the number yourself. Use the selectors below.
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How limits are set
Most retirement and health contribution limits are adjusted each year by the IRS using cost-of-living adjustment (COLA) calculations tied to the Consumer Price Index. The annual adjustment is published each fall in an IRS Notice, typically in October or November, with the new limits taking effect on January 1 of the following year.
Social Security Administration benefit limits (SGA, SSI federal rate) are adjusted separately, typically announced in October for the following year.
The annual gift tax exclusion is set by the IRS and is also indexed to inflation, but adjusts in $1,000 increments rather than continuously.
Catch-up contributions: age 50 vs. age 60-63
Workers aged 50 or older can make standard catch-up contributions above the base limit for 401(k), 403(b), and IRA plans. Under SECURE 2.0 Act provisions effective 2025, workers aged 60-63 may also make enhanced catch-up contributions to workplace plans. The enhanced amount is the greater of $10,000 or 150% of the regular catch-up limit for the year. The enhanced catch-up applies only to employer-sponsored plans (401k, 403b, 457b), not IRAs. Contact your plan administrator to confirm whether the plan accepts enhanced catch-up contributions.
What these limits do not cover
This tool covers employee-level contribution limits. Employer contributions (such as employer match or profit-sharing) count toward a higher overall total limit (Section 415 limit). Consult IRS Publication 560 for SEP, SIMPLE, and employer limits. Income limits for Roth IRA direct contributions and traditional IRA deductibility are displayed as informational ranges, not as eligibility determinations.
Frequently asked questions
What is the 401(k) contribution limit for 2026?
The 2026 employee elective deferral limit for 401(k) plans is $24,500. Workers aged 50 or older can contribute an additional $7,500 catch-up amount, for a total of $32,000. Workers aged 60-63 may use an enhanced catch-up amount of $11,250 under SECURE 2.0 Act provisions. Source: IRS Notice 2025-XX.
What is the IRA contribution limit for 2026?
The combined IRA limit for 2026 is $7,500 per person, applying across all traditional and Roth IRAs you hold. The $1,000 catch-up for age 50+ is included in this figure. Deductibility and Roth eligibility depend on your income and workplace plan participation; they are not determined here.
What is the HSA contribution limit for 2026?
The 2026 HSA limit is $4,400 for self-only HDHP coverage and $8,550 for family coverage. Account holders aged 55 or older may add a $1,000 catch-up. You must be enrolled in a qualifying HDHP to contribute. Source: IRS Rev. Proc. 2025-19.
What is the annual gift exclusion for 2026?
The 2026 annual gift exclusion is $19,000 per recipient. You can give this amount to any number of people each year without filing Form 709 or reducing your lifetime exclusion. Married couples who elect gift splitting can give $38,000 per recipient. Direct payments for tuition or medical expenses paid to institutions are excluded separately.