United States · IRS · Retirement plan limits
401(k) contribution limits by year.
Elective deferral, age-50 catch-up and the total additions limit for every year from 2010 to 2026, from IRS tables.
Short answer: The 401(k) elective deferral limit is $24,500 for 2026, up from $23,500 in 2025, $23,000 in 2024 and $22,500 in 2023, with an age-50 catch-up of $8,000 in 2026 (a higher $11,250 at ages 60 to 63). Back in 2010 the limit was $16,500. At 55 in 2026 you can defer $24,500 + $8,000 = $32,500.
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The table, 2010 to 2026
The IRS publishes these figures each year as cost-of-living adjustments for retirement items. The elective deferral is the 402(g)(1) limit on what an employee can contribute to a 401(k), 403(b) or governmental 457(b). The age-50 catch-up is the 414(v) amount. The last column is the defined contribution plan limit under section 415(c)(1)(A), a separate limit from the elective deferral. The 2010 to 2025 rows come from the IRS table of cost-of-living adjustments for retirement items and the 2026 row from the IRS page for 2026.
| Year | Elective deferral | Catch-up (age 50+) | Deferral plus catch-up | DC plan limit (415(c)) |
|---|---|---|---|---|
| 2026 | $24,500 | $8,000 | $32,500 | $72,000 |
| 2025 | $23,500 | $7,500 | $31,000 | $70,000 |
| 2024 | $23,000 | $7,500 | $30,500 | $69,000 |
| 2023 | $22,500 | $7,500 | $30,000 | $66,000 |
| 2022 | $20,500 | $6,500 | $27,000 | $61,000 |
| 2021 | $19,500 | $6,500 | $26,000 | $58,000 |
| 2020 | $19,500 | $6,500 | $26,000 | $57,000 |
| 2019 | $19,000 | $6,000 | $25,000 | $56,000 |
| 2018 | $18,500 | $6,000 | $24,500 | $55,000 |
| 2017 | $18,000 | $6,000 | $24,000 | $54,000 |
| 2016 | $18,000 | $6,000 | $24,000 | $53,000 |
| 2015 | $18,000 | $6,000 | $24,000 | $53,000 |
| 2014 | $17,500 | $5,500 | $23,000 | $52,000 |
| 2013 | $17,500 | $5,500 | $23,000 | $51,000 |
| 2012 | $17,000 | $5,500 | $22,500 | $50,000 |
| 2011 | $16,500 | $5,500 | $22,000 | $49,000 |
| 2010 | $16,500 | $5,500 | $22,000 | $49,000 |
The new higher catch-up for ages 60 to 63
The IRS notes that under a change made in SECURE 2.0, a higher catch-up limit applies to employees who turn 60, 61, 62 and 63 in a calendar year, starting in 2025. For 2026 that higher amount is $11,250 instead of $8,000, so a 61-year-old can defer $24,500 + $11,250 = $35,750. The IRS table read for this page does not state the 2025 higher amount, so the calculator shows the standard $7,500 catch-up for 2025 and flags the difference.
Worked examples
A 55-year-old in 2026: $24,500 + $8,000 = $32,500. A 50-year-old in 2019: $19,000 + $6,000 = $25,000. A 40-year-old in 2010: $16,500, with no catch-up. For a 2026 plan where the employee defers $24,500 and the employer adds $10,000, the combined $34,500 is a separate question from the $72,000 defined contribution plan limit in the same IRS table.
What about 2027?
As of November 11, 2026, the IRS page lists 2026 as the latest year of cost-of-living adjustments for retirement items, so no 2027 limits are included here. When the IRS announces them, the new row will be added. For the year's other inflation-adjusted figures see the related 2027 pages.
Method
The calculator looks up the year in the IRS tables, adds the age-50 catch-up if you are 50 or older, and uses the $11,250 higher catch-up for 2026 at ages 60 to 63. It shows the separate 415(c) defined contribution plan limit for the year. Plan-specific rules, Roth designation and highly compensated employee tests are not modelled.
What this does not cover
- 2027 limits, which the IRS has not published as of this page's date.
- The 2025 higher catch-up amount for ages 60 to 63, which the IRS table read here does not state.
- Plan-specific limits, nondiscrimination tests and Roth rules.
- IRA, SIMPLE and SEP limits except as noted in the sources.
Figures read from the sources below on November 11, 2026. Last updated November 11, 2026.
Sources
- IRS: COLA increases for dollar limitations on benefits and contributions (2026) (retrieved November 11, 2026)
- IRS: Cost-of-Living Adjustments for Retirement Items, 2010 to 2025 (PDF) (retrieved November 11, 2026)
Common mix-ups
-
Often assumedThe 401(k) limit includes the employer match and is the most that can go in.
What the source saysThe IRS table lists elective deferrals ($24,500 for 2026) and the defined contribution plan limit ($72,000 for 2026) as separate limits. The larger figure is the cap on all additions to the plan. [1]
-
Often assumedThe age-50 catch-up is a fixed amount every year.
What the source saysThe IRS table shows catch-up contributions of $7,500 for 2023 and 2024 and $8,000 for 2026, and the amount was lower in earlier years. [1]
-
Often assumedEveryone over 50 gets the same catch-up.
What the source saysUnder SECURE 2.0 a higher catch-up applies to employees who turn 60, 61, 62 and 63 in a calendar year, starting in 2025. For 2026 it is $11,250 instead of $8,000. [1]
-
Often assumedThe IRA limit and the 401(k) limit are the same number.
What the source saysThe IRS lists the 2026 IRA contribution limit as $7,500 and the 401(k) elective deferral limit as $24,500; they are separate limits. [1]
Checked against these sources on .
Frequently asked questions
What is the 401(k) limit for 2026?
$24,500 for elective deferrals, per the IRS, with a catch-up of $8,000 for age 50 and over.
What was the 401(k) limit in 2025?
$23,500, with a catch-up of $7,500.
What was the limit in 2020?
$19,500, with a $6,500 catch-up.
What is the catch-up for ages 60 to 63?
Under SECURE 2.0 it is higher for people who turn 60, 61, 62 and 63 in a calendar year, starting in 2025. For 2026 the IRS says it is $11,250 instead of $8,000.
What is the defined contribution plan limit?
The IRS lists $72,000 for 2026 under 415(c), a separate limit from the $24,500 elective deferral.
Is the 2027 limit announced?
Not as of November 11, 2026. The IRS page lists 2026 as the latest year.
Where do these numbers come from?
The IRS cost-of-living adjustment page for 2026 and the IRS table of adjustments for retirement items covering 2010 to 2025.
Not tax or financial advice
This page is general information from an unofficial guide, not tax or financial advice. Forms, instructions and limits are set by the IRS and can change. Confirm with the IRS or a tax professional. Nothing you type is sent anywhere. It runs in your browser.