Saver's Credit 2026
The government pays part of your retirement contribution, and almost nobody computes it. This is the 2026 tier you're in, the dollars you get back, and the 2027 switch from a credit to a match.
Eligible contributions: 401(k) and 403(b) deferrals, traditional and Roth IRA money, self-employed plans, voluntary after-tax plan contributions. HSA money does not count, and withdrawals in the two years before 2026 reduce the base.
How the math works
- Rate tiers (2026 AGI): 50% for married filing jointly at or under $48,500, head of household at or under $36,375, single at or under $24,250.
- 20% tier: MFJ $48,501–$52,500, HoH $36,376–$39,375, single $24,251–$26,250. 10% tier: MFJ $52,501–$80,500, HoH $39,376–$60,375, single $26,251–$40,250. Above $80,500 / $60,375 / $40,250 the credit is zero.
- Base: the credit is a percentage of up to $2,000 of contributions ($4,000 married filing jointly), so the most you can get is $1,000 single, $2,000 married.
- Nonrefundable: the credit cannot exceed the tax you owe, and unused credit does not carry forward. The "tax liability" field above shows the honest ceiling.
- Eligibility: age 18+, not a full-time student, not claimed as a dependent.
- 2027 change: the Saver's Match takes over for contributions made in tax years beginning after Dec 31, 2027, 50% of your first $2,000, paid into the account as a deposit rather than as a line on your return. 2026 is the last year of the credit as written here.
What is the Saver's Credit for 2026?
A nonrefundable credit worth 50%, 20% or 10% of up to $2,000 in retirement contributions ($4,000 for married filing jointly). The maximum is $1,000 for single filers and $2,000 for married filing jointly, and your 2026 AGI decides the rate.
What is the difference between the credit and the Saver's Match?
The credit is claimed on your tax return and cannot be bigger than the tax you owe. The Match is deposited into your retirement account by your employer plan, so it lands even if you owe no tax, and under a 2027 rule a deposit under $100 can be paid out as a refundable credit. The Match begins with 2027 contributions, so 2026 is the final year of the credit.
Do Roth IRA contributions count?
Yes, Roth and traditional both count, as do 401(k) deferrals and self-employed plan money. What does not count: HSA contributions, and any money you withdrew in the two years before 2026, which reduces your base dollar for dollar.