The IRS indexed dollar limits to qualified retirement plans are provided in the table below. This is provided for informational purposes and is not intended as legal advice.
| Item | IRC Reference | 2025 Limit | 2026 Limit |
|---|---|---|---|
| 401(k) and 403(b) Employee Deferral Limit1 | 402(g)(1) | $23,500 | $24,500 |
| 457 Employee Deferral Limit | 457(e)(15) | $23,500 | $24,500 |
| Catch-up Contribution (age 50 to 59)2 | 414(v)(2)(B)(i) | $7,500 | $8,000 |
| Catch-up Contribution (age 60 to 63)3 | 414(v)(2)(E)(i) | $11,250 | $11,250 |
| Catch-up Contribution (age 64+)2 | 414(v)(2)(E)(i) | $7,500 | $8,000 |
| Defined Contribution Dollar Limit4 | 415(c)(1)(A) | $70,000 | $72,000 |
| Defined Benefit Dollar Limit | 415(b)(1)(A) | $280,000 | $290,000 |
| Compensation Limit5 | 401(a)(17); 404(l) | $350,000 | $360,000 |
| Highly Compensated Employee Income Limit6 | 414(q)(1)(B) | $160,000 | $160,000 |
| Highly Paid Individual Income Limit | 414(v)(7) | $150,000 | TBD |
| Key Employee Officer | 416(i)(1)(A)(i) | $230,000 | $235,000 |
| Social Security Taxable Wage Base | $176,100 | $184,500 |
Tax Credits For Retirement Plan Participants7
The chart below shows the percent of your contribution (up to $2,000) you are eligible to receive as a tax credit based on your annual adjusted gross income and filing status. See the IRS website for filing instructions.8
| Tax Credit | Married, Filing Jointly | Head of Household | All Other Filers |
|---|---|---|---|
| 50% | $0 - $48,500 | $0 - $36,375 | $0 - $24,250 |
| 20% | $48,501 - $52,500 | $36,376 - $39,375 | $24,251 - $26,250 |
| 10% | $52,501 - $80,500 | $39,376 - $60,375 | $26,251 - $40,250 |
| 0% | More than $80,500 | More than $60,375 | More than $40,250 |