U.S. · Roth IRA
Roth IRA income limit 2026 calculator.
Find your 2026 Roth IRA contribution limit from your modified AGI, filing status, age and other IRA contributions.
Your numbers
Result
Roth IRA eligibility is decided by modified adjusted gross income, not by your salary, and the cut-off is a ramp, not a cliff. For 2026 a single filer starts losing contribution room at $153,000 and loses all of it at $168,000, while joint filers ramp between $242,000 and $252,000. This calculator applies the Publication 590-A worksheet to your own numbers, including the rounding rule that most online tables skip.
How the reduced limit is calculated
The 2026 contribution limit is $7,500, or $8,600 if you are 50 or older. If your modified AGI is below the start of your range you get the full amount. At or above the top you get nothing. In between, Publication 590-A Worksheet 2-2 works like this: subtract the start of the range from your MAGI, divide by the width of the range ($15,000 for single filers, $10,000 for joint filers and for separate filers who lived together), and round that ratio to at least three places. Multiply the ratio by your limit and subtract it from the limit. Round the result up to the next $10, and if it is above zero but under $200 it becomes $200.
The result is then capped by your taxable compensation and reduced by whatever you already put into other IRAs for the year. The 2026 ranges come from IRS Notice 2025-67: $153,000 to $168,000 for single and head of household filers, $242,000 to $252,000 for joint filers, and $0 to $10,000 for married people filing separately who lived together, a range that is not adjusted for inflation.
| Filing status | 2025 phase-out | 2026 phase-out |
|---|---|---|
| Single or head of household | $150,000 to $165,000 | $153,000 to $168,000 |
| Married filing jointly | $236,000 to $246,000 | $242,000 to $252,000 |
| Married filing separately, lived together | $0 to $10,000 | $0 to $10,000 |
Worked examples (hypothetical figures, real rules)
Single, MAGI $160,000. The income is $7,000 above the $153,000 start, and 46.7% of the way through the $15,000 range. The ratio rounds to 0.467. The reduction is 0.467 times $7,500 = $3,502.50, leaving $3,997.50, which rounds up to $4,000. That is the most you can put in.
Married filing jointly, MAGI $247,000, one spouse 50 or older. The limit before reduction is $8,600. The MAGI is halfway through the $10,000 range, so the ratio is 0.500 and the limit falls to $4,300.
Married filing separately, lived together, MAGI $3,000. The range is $0 to $10,000 so the ratio is 0.300, and the limit is $5,250. Even a small income cuts the limit sharply for this group.
Mistakes people make
- Using salary instead of modified AGI. MAGI starts from your adjusted gross income and then adds back certain items, as laid out in Publication 590-A Worksheet 2-1. Conversion income is not counted in it.
- Treating the top of the range as a hard stop for everything. It only ends direct Roth contributions. A conversion has no income limit.
- Forgetting traditional IRA contributions. They share the same overall annual limit.
- Using last year's thresholds. They moved up by $3,000 for single filers and $6,000 for joint filers in 2026.
Who this is for, and what it does not cover
It suits anyone checking a direct Roth IRA contribution for 2026. It does not compute your MAGI from a tax return (use Worksheet 2-1 in Publication 590-A), the spousal IRA rules for a spouse with little or no income, excess-contribution corrections, or the Saver's Credit. Contributions for 2026 can be made until the tax filing deadline in 2027, so your final MAGI may not be known when you contribute.
FAQ
What is the Roth IRA income limit for 2026?
For single filers and heads of household, the contribution phases out between $153,000 and $168,000 of modified AGI. For married couples filing jointly it is $242,000 to $252,000. For married people filing separately who lived together at any time in 2026 it is $0 to $10,000.
What is the Roth IRA contribution limit for 2026?
$7,500, or $8,600 if you are 50 or older by the end of the year. It is the lesser of that amount and your taxable compensation, shared with any traditional IRA contributions.
What happens if my income is inside the phase-out range?
You can contribute a reduced amount, not zero. The worksheet reduces the limit in proportion to how far through the range you are, rounds up to the next $10 and applies a $200 minimum while any room remains.
Is the Roth income limit based on my salary?
No. It uses modified adjusted gross income, which starts with your adjusted gross income and makes specific adjustments.
Can I still get money into a Roth if I earn too much?
You can convert a traditional IRA to a Roth because conversions have no income limit. If the traditional IRA holds pre-tax money, the pro-rata rule decides the tax.
Did the limits change from 2025?
Yes. The single range moved from $150,000 to $165,000 up to $153,000 to $168,000, the joint range from $236,000 to $246,000 up to $242,000 to $252,000. The separate-filer range stayed at $0 to $10,000.
When can I make a 2026 contribution?
Through the tax filing deadline for 2026, without extensions, which falls in April 2027. Tell the custodian which year the contribution is for.
Sources
Retrieved 2026-10-26. Each link was opened and checked against the claim next to it.
- IRS Notice 2025-67: 2026 amounts relating to retirement plans and IRAs: the 2026 limits and the three phase-out ranges.
- IRS Publication 590-A (2025): Contributions to IRAs: Table 2-1, Worksheet 2-1 for MAGI and Worksheet 2-2 for the reduced limit, plus "What's New for 2026".
Not tax advice
This page is general information, not tax, legal or financial advice. Tax rules, limits and rates change, and your facts may differ. Confirm anything that matters with the IRS, a CPA or an enrolled agent before you act. Everything runs in your browser; nothing you enter is sent anywhere.
Common mix-ups
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Often assumedOnce my income reaches the Roth limit, my Roth IRA contribution drops straight to zero.
What the source saysThe limit is reduced gradually. For 2026 a single filer is reduced from $153,000 and can contribute nothing only at $168,000 or more, and Worksheet 2-2 keeps at least $200 while any room remains. [1]
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Often assumedThe Roth IRA income limit is measured on my salary.
What the source saysEligibility uses modified AGI as built in Worksheet 2-1 of Publication 590-A, starting from adjusted gross income, not wages. Conversion income is left out of it. [1]
Checked against these sources on .