The Internal Revenue Service (IRS) announced the cost-of-living adjustments affecting 2026 maximum Thrift Savings Plan (TSP) contribution limits — as well as dollar limitations for Individual Retirement Arrangements (IRAs) and other retirement-related items.
Below is a list of the highlights of the changes.
SEE ALSO: How to Maximize Your 2026 TSP Contributions and Not Lose Agency Matching Contributions
Maximum TSP Contribution Limit in 2026
The contribution limit for employees who participate in 401(k), 403(b), and most 457 plans, as well as the Thrift Savings Plan, is increased to $24,500, up from $23,500 for 2025.
The catch-up contribution limit that generally applies to employees aged 50 and over who participate in most 401(k), 403(b), governmental 457 plans, and the Thrift Savings Plan is increased to $8,000, up from $7,500 for 2025. Under a change made in SECURE Act 2.0, a higher catch-up contribution limit applies to employees aged 60, 61, 62, and 63. For 2026, this higher “super catch-up” contribution limit remains $11,250.
The table below breaks down the combined 2026 limit by age group:
| Age Group During 2026 | Elective Deferral Limit | Catch-Up Limit | Combined Maximum |
|---|---|---|---|
| Younger than 50 (born after Dec. 31, 1976) | $24,500 | — | $24,500 |
| Age 50–59, or older than 63 | $24,500 | $8,000 | $32,500 |
| Age 60, 61, 62, or 63 (born Jan. 1, 1966 – Dec. 31, 1969) | $24,500 | $11,250 (“super catch-up”) | $35,750 |
Agency automatic contributions (1 percent of salary) and agency matching contributions (maximum 4 percent) are not included in the $24,500, $32,500, or $35,750 limits above.
Effective January 1, 2026, under a provision of SECURE Act 2.0 (2022), federal employees who will be 50 or older as of December 31, 2026 and whose 2025 Social Security wages (Box 3 of their 2025 W-2 statement) exceeded $150,000 must direct all of their catch-up contributions — either the $8,000 regular catch-up limit or the $11,250 super catch-up limit — to their Roth TSP account.
IRA Contribution Limits in 2026
The limit on annual contributions to an IRA is increased to $7,500, up from $7,000. The IRA catch-up contribution limit for individuals aged 50 and over, amended under SECURE Act 2.0 to include an annual cost-of-living adjustment, is increased to $1,100, up from $1,000 for 2025.
SEE ALSO: SECURE Act 2.0 Removes Penalty for Excess Traditional IRA Contributions
Income Ranges for Determining IRA Eligibility Change for 2026
The income ranges for determining eligibility to make deductible contributions to traditional IRAs, and to contribute to Roth IRAs, increased for 2026.
Traditional IRA Contributions in 2026
Taxpayers can deduct contributions to a traditional IRA if certain conditions are met. If during the year either the taxpayer or the taxpayer’s spouse was covered by a retirement plan at work, the deduction may be reduced, or phased out, until it is eliminated, depending on filing status and income. (If neither the taxpayer nor the spouse is covered by a retirement plan at work, the phase-outs of the deduction do not apply.) The phase-out ranges for 2026 are:
- For single taxpayers covered by a workplace retirement plan, the phase-out range is increased to between $81,000 and $91,000, up from between $79,000 and $89,000 for 2025.
- For married couples filing jointly, if the spouse making the IRA contribution is covered by a workplace retirement plan, the phase-out range is increased to between $129,000 and $149,000, up from between $126,000 and $146,000 for 2025.
- For an IRA contributor who is not covered by a workplace retirement plan and is married to someone who is covered, the phase-out range is increased to between $242,000 and $252,000, up from between $236,000 and $246,000 for 2025.
- For a married individual filing a separate return who is covered by a workplace retirement plan, the phase-out range is not subject to an annual cost-of-living adjustment and remains between $0 and $10,000.
SEE ALSO: How Traditional IRAs Can Bolster Traditional TSP Accounts
Roth IRA Contributions in 2026
The income phase-out range for taxpayers making contributions to a Roth IRA is increased to between $153,000 and $168,000 for singles and heads of household, up from between $150,000 and $165,000 for 2025. For married couples filing jointly, the income phase-out range is increased to between $242,000 and $252,000, up from between $236,000 and $246,000 for 2025. The phase-out range for a married individual filing a separate return who makes contributions to a Roth IRA is not subject to an annual cost-of-living adjustment and remains between $0 and $10,000.
SEE ALSO: Using the TSP to Fund a Roth IRA
Details on these and other retirement-related cost-of-living adjustments for 2026 are in this notice (PDF) from the IRS.