401(k) Limits 2026
"Max out your match" is advice. This is the arithmetic: your exact 2026 ceiling, the age tier you're in, the $72,000 total cap that includes your employer's money, and the Roth catch-up rule that catches people at 50+.
Compensation, not income: the cap tests contributions against what this employer paid you. Deferred comp that counts as 402(g) deferrals is inside the $24,500.
How the math works
- 2026 deferral limit = $24,500 under 50. Ages 50–59 and 64+ add a $8,000 catch-up → $32,500. Ages 60–63 get the SECURE 2.0 "super" catch-up of $11,250 → $35,750. A solo 401(k) uses the same $24,500 deferral limit; the lower-tier plans (SIMPLE, SEP) have their own smaller caps.
- Total additions cap = the lesser of your compensation, $72,000, or $72,000 plus your catch-up tier ($80,000 general, $83,250 at ages 60–63). Your employer's match counts inside it — this is the cap that surprises high earners.
- Roth catch-up rule: if you were 50+ last year and your FICA wages exceeded $150,000, catch-up money must go in as Roth. Contributions under the $24,500 base are unaffected.
- Match room is the money the plan pays you on top. Not contributing to the match floor is a 100% instant return you're declining.
What is the 401(k) contribution limit for 2026?
$24,500 if you're under 50. At 50 through 59, and at 64 and older, an $8,000 catch-up raises it to $32,500. At ages 60 through 63 the SECURE 2.0 catch-up is $11,250, which raises it to $35,750 if your plan offers it.
Can I put in more than $24,500 if my employer matches?
Yes, and you have to watch two ceilings at once. Your own money is capped by the deferral limit; everything — your deferrals plus employer match plus employer contributions — is capped by the total additions limit, which is $72,000 for 2026 plus catch-up room, and never more than your compensation.
Why does my 401(k) catch-up have to be Roth?
If you were 50 or older in the prior year and your FICA wages from that year exceeded $150,000, catch-up contributions must go in as after-tax Roth. The rule reaches the deferral under the base limit as pre-tax — only the catch-up portion is affected. Some plans let you opt out of payroll Roth treatment for a year.