The IRS has announced the following updates for Roth IRAs in 2026 (announced November 13, 2025):
- Contribution limit: $7,500 for individuals under age 50
- Catch-up contribution (age 50 or older): Additional $1,100
- Total for age 50+: $8,600
(This is an increase from $7,000/$8,000 in 2025. The limit applies combined across traditional and Roth IRAs.)
- Income phase-out ranges (modified adjusted gross income, or MAGI, for direct contributions):
- Singles and heads of household: Full contribution if MAGI < $153,000; partial between $153,000–$168,000; none if ≥ $168,000
- Married filing jointly: Full contribution if MAGI < $242,000; partial between $242,000–$252,000; none if ≥ $252,000
- Married filing separately: Phase-out remains $0–$10,000 (unchanged)
If your income exceeds these limits, you may still fund a Roth IRA indirectly via a backdoor conversion. Roth 401(k)s, Roth 403(b)s, and governmental Roth 457(b)s share the same employee deferral limits as traditional versions—no separate Roth cap:
- Employee deferral limit: $24,500 (up from $23,500 in 2025)
- Standard catch-up (age 50+): Additional $8,000 (total $32,500)
- Higher “super” catch-up (ages 60–63, if plan allows): Additional $11,250 (total up to $35,750)
Note: Starting in 2026, if your FICA wages exceeded $150,000 in 2025, any catch-up contributions must be made on a Roth (after-tax) basis.These figures come directly from the official IRS announcement (IR-2025-111 and Notice 2025-67).