Projected — not yet official
401(k) and IRA Contribution Limits for 2027 (Projected)
The IRS has not announced 2027 retirement-plan limits yet — that typically happens around November 2026. The figures below are computed from the final CPI-U under §415(d) — the same statutory formula the IRS applies — and reproduce every IRS figure from 2024 to 2026. The IRS notice, expected in November, makes them official.
Want the confirmed 2026 figures instead of a projection?
See the official 2026 reference →2027 (projected) vs 2026 (confirmed): 401(k), 403(b), and 457(b) limits
The 2026 column is the IRS-confirmed figure (IRS Notice 2025-67). The 2027 column is computed from final CPI-U under each section's indexing rule — not yet announced by the IRS.
| Limit | Code section | 2027 (computed) | 2026 (confirmed) | Change |
|---|---|---|---|---|
| 401(k), 403(b), TSP elective deferral | §402(g)(1) | $25,500 | $24,500 | +$1,000 |
| 457(b) elective deferral | §457(e)(15) | $25,500 | $24,500 | +$1,000 |
| Catch-up contribution, age 50+ | §414(v)(2)(B)(i) | $8,500 | $8,000 | +$500 |
| Super catch-up, ages 60–63 | §414(v)(2)(E)(i) | $11,750 | $11,250 | +$500 |
| Total additions limit (employee + employer) | §415(c)(1)(A) | $75,000 | $72,000 | +$3,000 |
| Annual compensation limit | §401(a)(17) | $375,000 | $360,000 | +$15,000 |
| Highly compensated employee threshold | §414(q)(1)(B) | $170,000 | $160,000 | +$10,000 |
2027: computed from final CPI-U under §415(d) and the sections indexed in the same manner — IRS notice expected November 2026. 2026: IRS Notice 2025-67 — confirmed.
Catch-ups stack on top of BOTH the deferral limit and the total additions limit: a 50-year-old could defer $34,000 personally, with total plan additions reaching $83,500 ($86,750 at ages 60–63).
The mandatory Roth catch-up rule continues into 2027
SECURE 2.0 §603's mandatory-Roth catch-up rule — first enforced for 2026 — is not going away. For 2027, 2026 Social Security (FICA) wages from the employer sponsoring your plan exceeding $155,000 would require your 2027 catch-up contributions to be designated Roth (after-tax), up from the confirmed $150,000 threshold that applied to 2026 catch-ups (measured against 2025 wages). The threshold is computed under §414(v)(7)(E) and confirmed in the IRS's November notice; the rule's mechanics (Roth-only for affected employees, no exemption without a Roth plan option) are settled law.
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Other 2027 plan limits
Defined benefit plan limit (§415(b))
$300,000 (computed), up from a confirmed $290,000 in 2026.
Key employee / officer compensation threshold
$245,000 (computed), up from a confirmed $235,000 in 2026 (top-heavy plan testing).
Domestic-abuse-victim penalty-free withdrawal
Projected $10,900 (Milliman forecast, not computed here), a SECURE 2.0 provision letting a qualifying withdrawal skip the 10% early-withdrawal penalty.
Annual compensation limit (§401(a)(17))
$375,000 (computed), up from a confirmed $360,000 in 2026 — caps the compensation that employer contribution formulas (401(k) match, SEP %) may take into account.
Not shown yet — arrives with the November 2026 IRS notice
This page shows only the limits it computes and checks against past IRS notices. Several other figures this site tracks for 2026 are not computed here yet:
- Roth IRA MAGI phase-out ranges
- Traditional IRA deduction phase-out ranges
- SIMPLE IRA salary-deferral and catch-up limits
- SEP minimum compensation threshold
- QLAC premium limit
See the confirmed 2026 figures for all of these on the 2026 retirement contribution limits reference — that page will get updated 2027 numbers for these lines once the IRS publishes them, around November 2026.
Frequently asked questions
What is the projected 401(k) contribution limit for 2027?
$25,500, up from the confirmed $24,500 in 2026. The IRS has not announced it yet (its notice usually lands in November), but the figure is no longer a forecast: IRC §402(g)(4) indexes the deferral limit by the July-September CPI-U average, and September 2026 CPI-U is now published. The same calculation reproduces every IRS figure from 2022 to 2026.
Is the 2027 retirement contribution limit official yet?
Not yet — the IRS announces the 2027 limits in its retirement-plan COLA notice, usually in November. But the inputs are final: each limit is a statutory base amount indexed by the July-September 2026 CPI-U average (IRC §415(d) and the sections indexed the same way) or, for IRAs, by the chained CPI under IRC §1(f)(3), and all of that data is published. This page computes the limits with those formulas, which reproduce the IRS's published 2024-2026 figures exactly. The one line still taken from a forecast (Milliman) is the domestic-abuse withdrawal limit.
What are the projected 2027 catch-up contribution limits?
The age-50 catch-up computes to $8,500 (up from $8,000 in 2026) and the SECURE 2.0 ages-60-63 "super catch-up" to $11,750 (up from $11,250, its first inflation increase). A saver 50 or older could defer up to $34,000 personally; ages 60-63 up to $37,250.
What is the projected total 401(k) limit for 2027 including employer contributions?
The §415(c) total additions limit (employee deferrals plus everything the employer adds) computes to $75,000 for 2027, up from the confirmed $72,000 in 2026 — a $3,000 jump. Stacking catch-ups on top, a 50+ saver could reach $83,500 and a 60-63 saver $86,750.
What is the projected IRA contribution limit for 2027?
Unchanged at $7,500, with the age-50 catch-up also unchanged at $1,100 — $8,600 for a saver 50 or older. IRC §219(b)(5) indexes both by the chained CPI and rounds DOWN to the next $500 (limit) or $100 (catch-up); on the final 2026 data the limit falls short of the next step, so it stays flat. October 2025 CPI was never published because of the 2025 government shutdown, but the result is the same however that month is treated.
Will the mandatory Roth catch-up wage threshold change for 2027?
Yes — the SECURE 2.0 §603 threshold, the prior-year FICA wage level above which catch-up contributions must be Roth, computes to $155,000 for 2027 (measured against 2026 wages), up from $150,000 for 2026 (measured against 2025 wages). The rule became enforced in 2026; 2027 is its second year.
What retirement figures does this page NOT show, and why?
Roth IRA MAGI phase-out ranges, traditional IRA deduction phase-out ranges, SIMPLE IRA limits, SEP minimum compensation, and the QLAC premium limit. They are indexed too, but this page only shows limits it has computed and checked against past IRS notices — see the confirmed 2026 figures for these on the 2026 retirement contribution limits reference until the IRS's 2027 notice.
Sources
Related insights
Use these guides for rule explanations, planning context, and follow-up questions beyond the calculator result.
401(k) contribution limits
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401(k) Catch-Up Age 60-63 Enhanced Contribution 2026 — SECURE 2.0 $11,250 Boost (IRS)
The SECURE 2.0 §109 super catch-up for ages 60-63: $11,250 instead of $8,000 in 2026, the 150% formula, Roth-mandate for high earners from 2026, IRS §415 total cap, and a worked example for a 62-year-old earning $200,000.
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