The IRS 2026 limits for 401(k), IRA, HSA, and FSA accounts — with catch-up amounts and how much of your paycheck you can shelter from tax this year.
| Account | 2026 limit | Catch-up (50+) |
|---|---|---|
| 401(k) / 403(b) / 457 — employee deferral | $24,500 | $8,000 |
| 401(k) super catch-up (ages 60–63) | — | $11,250 |
| Traditional / Roth IRA | $7,500 | $1,100 |
| SIMPLE IRA | $17,000 | $4,000 |
| Total defined-contribution (415(c)) | $72,000 | — |
The 401(k) employee limit is your own salary deferral; employer match is on top, up to the $72,000 total. The ages 60–63 “super catch-up” replaces the regular $8,000 catch-up for those years.
| Account | 2026 limit | Catch-up |
|---|---|---|
| HSA — self-only | $4,400 | $1,000 (age 55+) |
| HSA — family | $8,750 | $1,000 (age 55+) |
| Health FSA | $3,400 | — ($680 carryover) |
| Dependent-care FSA | $7,500 | — |
Traditional 401(k), traditional IRA, HSA, and FSA contributions come out of your pay before income tax, so every dollar you contribute is a dollar the IRS doesn’t tax this year. Maxing a 401(k) at $24,500 in the 22% bracket saves roughly $5,390 in federal tax alone — before state tax. HSAs are triple-tax-advantaged: deductible going in, tax-free growth, and tax-free for medical costs.
See how pre-tax contributions change your paycheck →
The 2026 employee deferral limit is $24,500, plus an $8,000 catch-up if you are 50 or older — or an $11,250 super catch-up for ages 60–63. Employer match is on top, up to a $72,000 combined total.
$7,500 for traditional or Roth IRAs, plus a $1,100 catch-up if you are 50 or older. This is a combined limit across all your IRAs.
$4,400 for self-only coverage and $8,750 for family coverage, plus a $1,000 catch-up at age 55 or older. You must be enrolled in a qualifying high-deductible health plan.
The health FSA limit is $3,400, with up to $680 eligible to carry over into the next year (if your plan allows). The dependent-care FSA limit is $7,500.
Traditional (pre-tax) 401(k) and deductible traditional IRA contributions lower your taxable income now. Roth contributions do not — they are after-tax, but grow and withdraw tax-free.
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