public-service · 401(k) and IRA contribution limits
2026 401(k) and IRA Limits: The IRS Notice That Sets Them
The IRS COLA page sets the 2026 IRA and 401(k) limits and names the annual Notice and Bulletin behind each year back to 2023.
In this article
Updated: Sources: 1
Start here
What matters now
- The 2026 IRA contribution limit is $7,500, and the 2026 401(k) elective deferral limit is $24,500, as published on the IRS COLA page.
- Retirement-plan dollar limits are set through an annual IRS Notice, a specific type of IRS guidance document, and the IRS COLA page publishes that Notice's citation for each year back to 2023.
- Each year's limit is traceable to a specific Notice number and its exact page in an Internal Revenue Bulletin, and the IRS page lists that citation for 2026 through 2023.
- The IRS COLA page displays "Page Last Reviewed or Updated: 24-Aug-2026."
The cited IRS COLA page displays a 2026 IRA contribution limit of $7,500 and a 2026 401(k) elective deferral limit of $24,500. (IRS COLA page) It also lists Notice and Internal Revenue Bulletin citations for 2026 through 2023.
This original record-reading guide is a general reading aid, not cited evidence. It does not depict a source record; the article text and source links provide the facts.
Key points
- The 2026 IRA contribution limit is $7,500, and the 2026 401(k) elective deferral limit is $24,500, as published on the IRS COLA page.
- Retirement-plan dollar limits are set through an annual IRS Notice, a specific type of IRS guidance document, and the IRS COLA page publishes that Notice’s citation for each year back to 2023.
- Each year’s limit is traceable to a specific Notice number and its exact page in an Internal Revenue Bulletin, and the IRS page lists that citation for 2026 through 2023.
- The IRS COLA page displays “Page Last Reviewed or Updated: 24-Aug-2026.”
The 2026 limits
As published by the IRS, the COLA increases page states the current dollar limits directly. For the IRA contribution limit: “IRA Contribution Limit (2026): $7,500” (https://www.irs.gov/retirement-plans/cola-increases-for-dollar-limitations-on-benefits-and-contributions). For the 401(k) elective deferral limit: “401(k) Elective Deferral Limit (2026): $24,500” (https://www.irs.gov/retirement-plans/cola-increases-for-dollar-limitations-on-benefits-and-contributions).
These figures cover only the base IRA and 401(k) limits. This article does not address whether an IRA contribution is deductible, whether a Roth IRA contribution is allowed at a given income level, or any other phase-out rule tied to income, and it does not address employer-plan rules such as matching formulas or plan-specific eligibility requirements.
It also does not cover catch-up contribution mechanics for savers who qualify for additional amounts above the base limits described here. Finally, this article cites only the IRS’s COLA summary page and does not quote or describe the text of Notice 2025-67 itself, since that Notice was not independently reviewed for this piece; readers who need the Notice’s full text should open it directly through the Internal Revenue Bulletin citation given below.
How the limits are set
The cited IRS COLA page lists a Notice and Internal Revenue Bulletin citation for each displayed year. This article reports those listings without interpreting the legal role of the cited notices.
The year-by-year Notice and Bulletin citations
The same IRS COLA page lists the exact Notice and IRB citation behind each recent year’s limits:
- “For 2026: Notice 2025-67, published in IRB 2025-49, page 761” (https://www.irs.gov/retirement-plans/cola-increases-for-dollar-limitations-on-benefits-and-contributions)
- “For 2025: Notice 2024-80, published in IRB 2024-47, page 1120” (https://www.irs.gov/retirement-plans/cola-increases-for-dollar-limitations-on-benefits-and-contributions)
- “For 2024: Notice 2023-75, published in IRB 2023-47, page 1256” (https://www.irs.gov/retirement-plans/cola-increases-for-dollar-limitations-on-benefits-and-contributions)
- “For 2023: Notice 2022-55, published in IRB 2022-45, page 443” (https://www.irs.gov/retirement-plans/cola-increases-for-dollar-limitations-on-benefits-and-contributions)
The entries identify a Notice number, Bulletin issue, and page number as displayed on the cited IRS page.
How current this information is
The cited IRS page displays: “Page Last Reviewed or Updated: 24-Aug-2026.” (IRS COLA page) This article does not determine what that page-review label establishes about the currency of a particular figure.