Want to find out how much you can contribute to an IRA or HSA?
Retirement plan contribution limits
These tax rules can help you decide how much to save. Use this page to find out how much the IRS allows you to save in your retirement plan.
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Key retirement plan figures
| Limit or threshold | 2026 | 2025 |
| Maximum employee pre-tax and Roth contributions | $24,500 | $23,500 |
| Maximum employee catch-up contributions—at least age 50 at year-end | $8,000 | $7,500 |
| Maximum employee catch-up contributions—ages 60 to 63 as of December 311 | $11,250 | $11,250 |
| Maximum employer + employee contributions | $72,000 | $70,000 |
| Maximum employer + employee contributions—at least age 50 at year-end | $80,000 | $77,500 |
| Maximum employer + employee contributions—ages 60 to 63 as of December 311 | $83,250 | $81,250 |
| Highly compensated employee earnings threshold | $160,000 | $160,000 |
| Maximum income that can be used to determine employer and employee contributions | $360,000 | $350,000 |
| FICA wage threshold (If you earned more than this amount from your current employer in 2025, any catch-up contributions in 2026 must be made with Roth money.) |
$150,000 | N/A |
1 Check your plan’s rules to find out if you’re eligible.
Key retirement plan figures in Puerto Rico
| Limit or threshold | 2026 | 2025 |
| Maximum solely qualified pre-tax employee contributions | $15,000 | $15,000 |
| Maximum dual-qualified pre-tax employee contribution | $22,500 | $22,000 |
| Maximum (sole and dual) catch-up contributions—at least age 50 at year-end | $1,500 | $1,500 |
| Maximum employer + employee contributions | $72,000 | $70,000 |
| Maximum employer + employee contributions—at least age 50 at year-end | $73,500 | $71,500 |
| Highly compensated employee earnings threshold | $160,000 | $160,000 |
| Maximum income that can be used to determine employer and employee contributions | $360,000 | $350,000 |
