U.S. · IRS retirement limits
403(b) and 457(b) limits 2026 calculator.
Find your personal 2026 deferral ceiling under a 403(b) or governmental 457(b), including the two catch-ups the plain 401(k) tools skip: the 15-year rule and the special pre-retirement 457 catch-up.
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Result
The 2026 numbers
IRS Notice 2025-67 raises the 2026 elective-deferral limit to $24,500 for 401(k), 403(b), governmental 457(b) and the Thrift Savings Plan. The age-50 catch-up rises to $8,000, and the higher catch-up for people who reach 60, 61, 62 or 63 in 2026 stays at $11,250. The Roth catch-up wage threshold is $150,000. A plain 401(k) page covers those; this one adds the two catch-ups specific to public-sector and nonprofit plans.
How this is calculated
- 403(b) 15-year catch-up. An employee with 15 or more years with the same eligible employer has the limit raised by the lesser of $3,000; $15,000 reduced by additional deferrals made in prior years because of this rule; or $5,000 times years of service minus total elective deferrals for earlier years. The plan must offer it.
- 403(b) age catch-ups. $8,000, or $11,250 at ages 60 to 63, if the plan allows. The IRS says the 15-year amount is applied first, and the two can both apply.
- Special 457 catch-up. In the last three taxable years ending before normal retirement age, the maximum is the lesser of twice the applicable dollar amount (2 × $24,500 = $49,000) or the underutilized limit, which is the year's basic limit plus unused basic limits from earlier years (not counting age 50 catch-ups).
- No stacking in 457(b). The IRS says a participant may not use both the age 50 catch-up and the special 457 catch-up in the same year, and the administrator works out which is larger. The age 50 catch-up is not available in a tax-exempt 457(b).
Worked examples
403(b), 15-year rule. A 52-year-old with 20 years at the same school district and $60,000 of earlier deferrals: the 15-year amount is the lesser of $3,000, $15,000 and $5,000 × 20 − $60,000 = $40,000, so $3,000. Add the $8,000 age catch-up for a $35,500 ceiling. With $10,000 deferred, $25,500 of room remains. If earlier deferrals were $99,000, the third test gives $1,000 and the extra falls to $1,000.
457(b), special catch-up. A 63-year-old three years from normal retirement age has $20,000 of unused room, so the underutilized limit is $24,500 + $20,000 = $44,500, below $49,000. That beats the $35,750 age 60–63 ceiling ($24,500 + $11,250), so the special catch-up applies instead and the age catch-up is not added. With $10,000 deferred, $34,500 of room remains.
What this does not cover
- The overall annual-additions limit on employer plus employee money, which is separate; see the 401(k) limit calculator for the $72,000 figure.
- Rules that vary by plan: whether the catch-ups are offered, Roth options, and the Roth catch-up requirement for prior-year wages above $150,000.
- Pre-2002 coordination adjustments to the 457(b) underutilized amount, tax-exempt 457(b) plans, and aggregation with a 401(k) in the same year.
Sources
Retrieved 2026-10-26. Each page was opened and read against the claim next to it.
- IRS Notice 2025-67, 2026 retirement plan limits: $24,500 limit, $8,000 and $11,250 catch-ups and the $150,000 Roth catch-up wage threshold for 2026.
- IRS, retirement topics: 403(b) contribution limits: the 15-year catch-up formula, eligible employers, and the age catch-ups.
- IRS: how much salary can you defer with more than one plan?: 401(k), 403(b), SIMPLE and SARSEP deferrals share one limit; a 457(b) has a separate limit.
- IRS issue snapshot: 457(b) catch-up contributions: the special 457 catch-up formula, the three-year window and the rule against using both catch-ups.
- IRS, IRC 457(b) deferred compensation plans: 2026 governmental 457(b) limit and catch-up amounts.
Common mix-ups
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Often assumedAfter 15 years at my job I automatically get an extra $3,000 in my 403(b).
What the source saysThe IRS limits the 15-year catch-up to employees of certain eligible employers, makes it the lesser of three tests, and applies it only if the plan offers it. A large enough history of earlier deferrals can shrink or erase it. [1]
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Often assumedIn a 457(b) I can stack the special pre-retirement catch-up on top of the age 50 catch-up.
What the source saysThe IRS says a participant may not use both the age 50 catch-up and the special 457 catch-up in the same year. The plan administrator works out which gives the larger amount. [2]
- IRS: Retirement topics, 403(b) contribution limits
- IRS issue snapshot: 457(b) catch-up contributions
Checked against these sources on .
Frequently asked questions
What is the 403(b) contribution limit for 2026?
The basic elective-deferral limit is $24,500, up from $23,500. People 50 or older can add $8,000 if the plan allows, and people turning 60 to 63 can add $11,250 instead.
What is the 457(b) contribution limit for 2026?
The IRS lists the same $24,500 for a governmental 457(b) plus catch-ups, and notes that 457(b) deferrals are limited to 100% of includible compensation. Governmental plans may allow the $8,000 or $11,250 age catch-up.
What is the 403(b) 15-year catch-up?
An employee with 15 years of service with the same eligible employer can add the lesser of $3,000; $15,000 less prior 15-year catch-up amounts; or $5,000 times years of service minus earlier deferrals. The plan has to offer it.
Can I use the 15-year catch-up and the age 50 catch-up together?
Yes, if the plan offers both. The IRS applies the standard limit first, then the 15-year amount, then the age 50 catch-up.
What is the special 457(b) catch-up?
In the last three years before normal retirement age, the limit can rise to the lesser of twice the dollar limit ($49,000 in 2026) or the basic limit plus unused room from earlier years. You cannot use it in the same year as the age 50 catch-up.
Do my 457(b) and 403(b) limits overlap?
A governmental 457(b) is a separate plan with its own limit, so deferrals to it generally do not reduce 403(b) room, while 401(k) and 403(b) deferrals share one limit. Confirm with each plan.
Estimate only
This is an educational estimate, not benefits, tax or legal advice. OPM, DFAS, the Thrift Savings Plan or your plan administrator makes the binding calculation, and rules change. Nothing you enter leaves your browser.