2027 401(k) contribution limits
The 2027 401(k) limit is projected to rise $1,000 to $25,500, with catch-ups of $8,500 at 50 and $11,750 at ages 60 to 63. These are projections from the final September inflation data; the IRS announces the official limits soon.
Projected, not yet official. Figures are Marsh’s projections from Oct 15, 2026, which use the final September inflation reading. Milliman’s forecast matches them for the employee limit and both catch-ups. The IRS usually announces in late October or early November.
- Employee contribution limit$25,500401(k), 403(b), most 457(b) and the TSP2026: $24,500
- Catch-up at 50 or older$8,5002026: $8,000
- Catch-up at ages 60 to 63$11,7502026: $11,250
- Total limit with employer money$75,000Before catch-ups2026: $72,000
- Roth catch-up wage threshold$155,000Catch-ups must be Roth if your 2026 FICA wages were higher2026: $150,000
All projected 2027 plan limits
| Item | 2026 | 2027 (projected) | Change |
|---|---|---|---|
| Employee deferral: 401(k), 403(b), 457(b), TSP | $24,500 | $25,500 | +$1,000 (4.1%) |
| Catch-up, age 50 and older | $8,000 | $8,500 | +$500 (6.3%) |
| Catch-up, ages 60 to 63 | $11,250 | $11,750 | +$500 (4.4%) |
| Wage threshold for required Roth catch-upsBased on the prior year’s FICA wages | $150,000 | $155,000 | +$5,000 (3.3%) |
| Total added to a defined contribution account | $72,000 | $75,000 | +$3,000 (4.2%) |
| Compensation that can count | $360,000 | $375,000 | +$15,000 (4.2%) |
| Highly compensated employee threshold | $160,000 | $170,000 | +$10,000 (6.3%) |
| Key employee (officer) payMilliman projects $240,000 | $235,000 | $245,000 | +$10,000 (4.3%) |
| Defined benefit annual benefit | $290,000 | $300,000 | +$10,000 (3.4%) |
IRAs and SIMPLE plans
There isn’t a reliable 2027 projection for IRAs yet. For 2026, you can put $7,500 in traditional and Roth IRAs combined, plus $1,100 at 50 or older. Roth IRA contributions phase out between $153,000 and $168,000 of income for single filers and between $242,000 and $252,000 for married couples filing jointly.
SIMPLE plan limits for 2026 are $17,000, with a $4,000 catch-up at 50 and $5,250 at 60 to 63 for most plans. We will add 2027 IRA and SIMPLE figures when the IRS publishes them.
Common questions
What is the 401(k) limit for 2027?
It is projected at $25,500, up from $24,500. The IRS hasn’t announced it yet; it usually does in late October or early November, and we will update this page that day.
Who gets the larger catch-up for ages 60 to 63?
Anyone who turns 60, 61, 62 or 63 during 2027, if their plan allows catch-ups. The projected amount is $11,750 instead of $8,500. At 64 you go back to the regular catch-up.
Does my employer match count toward the 401(k) limit?
Not toward the employee limit of $25,500. Employer contributions count toward the total limit of $75,000 for everything going into your account, not counting catch-ups.
Do I have to make catch-up contributions as Roth?
Yes, if your Social Security (FICA) wages from that employer were over $155,000 in 2026, based on the projection. Your catch-up for 2027 then has to go in as Roth, after tax.
What is the IRA limit for 2027?
Not announced yet. For 2026 it is $7,500, plus $1,100 at 50 or older. The IRA limit only rises in $500 steps, and forecasters haven’t settled on whether it moves for 2027.
Sources
- Marsh projects 2027 retirement plan limits (updated), Marsh People and Investments, Oct 15, 2026
- 2027 retirement contribution limits come into focus (Milliman forecast), NAPA-Net, Sep 15, 2026
- 401(k) limit increases to $24,500 for 2026, IRA limit increases to $7,500 (IR-2025-111), Internal Revenue Service
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