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IRA contribution limits for 2026

The yearly ceiling for traditional and Roth IRAs combined, and the income ranges that limit the deduction.

IRA contribution limit and deduction for 2026

Deductible traditional IRA contribution

$3,750

Contribution limit $7,500 (all your IRAs combined)

  • Contribution limit$7,500
  • Deductible part$3,750
  • Non-deductible part (Form 8606)$3,750
  • Deduction phase-out range$81,000 to $91,000

You also need taxable compensation at least equal to the contribution. Contributions for 2026 can be made until the April 2027 filing deadline.

How this is calculated

For 2026 you can contribute up to $7,500 to your IRAs, traditional and Roth combined, or $8,600 if you are 50 or older by the end of the year, up from $7,000 in 2025 (IRS Notice 2025-67, which also raises the catch-up to $1,100). You need taxable compensation at least equal to the contribution, though a working spouse's pay can fund an IRA for a spouse without earnings. Whether a traditional IRA contribution is deductible depends on workplace plans: if you are covered by a 401(k) or similar plan, the deduction phases out between $81,000 and $91,000 of modified AGI for a single filer and between $129,000 and $149,000 on a joint return; if only your spouse is covered, between $242,000 and $252,000. A covered single worker earning $86,000 can deduct $3,750 of a full contribution. Contributions for 2026 are accepted until April 15, 2027.

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Deduction ranges for 2026 and 2025

IRS Notice 2025-67, which gives both years
Situation2026 range (MAGI)2025 range
Single or head of household, covered at work$81,000 to $91,000$79,000 to $89,000
Married filing jointly, contributing spouse covered$129,000 to $149,000$126,000 to $146,000
Married filing jointly, only the other spouse covered$242,000 to $252,000$236,000 to $246,000
Married filing separately, covered$0 to $10,000$0 to $10,000

Inside a range the deductible amount shrinks in proportion, rounded up to the next $10, with a $200 minimum as long as you are not above the range, the same worksheet rule as for the Roth IRA.

Traditional or Roth for 2026

A deductible traditional contribution saves tax now at your marginal rate and is taxed on withdrawal; a Roth contribution saves nothing now and grows tax-free. Above the deduction range, a traditional contribution becomes non-deductible, which is mostly useful as the first step of a backdoor Roth for people above the Roth income limit. The deduction lowers AGI, so it also helps with the student loan interest range and the senior deduction phase-out.

Spousal IRAs and compensation

Each spouse has a separate limit. A spouse with no earnings can fund a full IRA on a joint return as long as the couple's combined taxable compensation covers both contributions, so a single-income couple can put $15,000 into two IRAs, more at 50. Compensation means wages, self-employment income, taxable alimony under older divorce agreements and some stipends; interest, dividends, pensions and Social Security do not count. Notice 2025-67 raises the catch-up itself from $1,000 for 2025 to $1,100 for 2026.

Saver's credit

Low and moderate earners can also receive the saver's credit for IRA and 401(k) contributions. For 2026 Notice 2025-67 sets the AGI ceilings at $80,500 for a joint return, $60,375 for a head of household and $40,250 for others, with higher credit rates below $48,500 and $52,500 on a joint return.

Source: IRS Notice 2025-67: 2026 limits for retirement plans and IRAs, read on October 11, 2026.

Questions taxpayers ask

Can I contribute $7,500 to both a traditional IRA and a Roth IRA in 2026?

No. The $7,500 limit ($8,600 at 50) is shared by all your traditional and Roth IRAs for the year. You can split it, for example $4,000 traditional and $3,500 Roth, but not double it. A 401(k) at work has its own separate limit and does not reduce the IRA limit, though it can limit the IRA deduction.

Is my traditional IRA deductible if I have a 401k at work?

Fully if your modified AGI is below $81,000 (single) or $129,000 (joint, covered spouse contributing); partly inside the ranges; not at all above $91,000 or $149,000. Without any workplace plan for you or your spouse, the contribution is fully deductible at any income. A non-deductible contribution is reported on Form 8606.

What is the deadline to make a 2026 IRA contribution?

The due date of the 2026 return without extensions, April 15, 2027. Tell the IRA custodian which year the contribution is for when you make it between January 1 and that date. Filing an extension does not extend the IRA deadline, unlike a SEP contribution, which can wait until the extended due date.

Next numbers to check

Roth IRA income limit

The 2026 Roth IRA income ranges and the reduced contribution inside them.

401(k) limit

The 2026 deferral limit, the catch-up at 50 and the larger one from 60 to 63.

HSA limit

The 2026 HSA limits for self-only and family coverage, the catch-up at 55 and new eligible plans.

Student loan interest

Up to $2,500 of interest, phased out between $85,000 and $100,000 single in 2026.

Tax deadlines

Every federal deadline from now to April 2027, and what missing one costs.

IRS documents and statute behind this page

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Estimate only: these figures apply the amounts the IRS publishes to the numbers you enter. They are not tax advice, and the return the IRS processes is the one that counts.

Federal tax figures for 2026, compared with IRS documents on