403(b) and 401(k) Contribution Limits for 2026
2026 elective deferral limits, catch-up rules, combined plan maximums, and historical chart. Updated 14 June 2026.
2026 limits at a glance
| Limit type | 403(b) | 401(k) |
|---|---|---|
| Standard employee limit (under 50) | $24,500 | $24,500 |
| Age 50+ catch-up | $8,000 additional | $8,000 additional |
| Standard + age 50+ total | $32,500 | $32,500 |
| Enhanced catch-up ages 60-63 (SECURE 2.0) | $11,250 additional | $11,250 additional |
| Total with enhanced catch-up (ages 60-63) | $35,750 | $35,750 |
| 15-year service rule (403(b) only) | +$3,000/year (lifetime $15K cap) | Not available |
| Maximum with 15-yr + age 50+ (403(b) only) | $35,500 | N/A |
| Maximum with 15-yr + enhanced (ages 60-63, 403(b)) | $38,750 | N/A |
| 415(c) combined limit (employee + employer) | $72,000 | $72,000 |
| Compensation cap for match calculations | $360,000 | $360,000 |
Maximum contribution by age (2026)
15-year rule adds up to $3,000 for qualifying 403(b) holders
Enhanced catch-up replaces regular catch-up at ages 60-63
Enhanced catch-up ends; regular $8,000 catch-up applies again
Combined plan limits
The $24,500 elective deferral limit applies across all 403(b) and 401(k) accounts combined. If you contribute to both a 403(b) and a 401(k) in the same year (possible at some hospitals and universities), your total employee contributions across both plans cannot exceed $24,500.
However, the 415(c) overall limit of $72,000 applies per-plan. This means employer contributions can be added to each plan separately up to $72,000 per plan. If your employer contributes significantly to both, you could theoretically receive up to $144,000 in combined employer and employee contributions.
The compensation cap ($360,000) limits how much of your salary can be used to calculate match. If you earn $400,000 and your employer matches 5%, the match is calculated on $360,000, not $400,000.
Historical contribution limits (2020-2026)
| Year | Standard limit | Age 50+ catch-up | Total (50+) |
|---|---|---|---|
| 2020 | $19,500 | $6,500 | $26,000 |
| 2021 | $19,500 | $6,500 | $26,000 |
| 2022 | $20,500 | $6,500 | $27,000 |
| 2023 | $22,500 | $7,500 | $30,000 |
| 2024 | $23,000 | $7,500 | $30,500 |
| 2025 | $23,500 | $7,500 | $31,000 |
| 2026 | $24,500 | $8,000 | $32,500 |
Limits are indexed to CPI-U and adjusted annually in $500 increments. Source: IRS Notice 2025-67 (2026 limits) and prior year IRS notices.