2025–2026 Retirement Contribution Limits: Every Plan, Every Number
The IRS adjusts retirement contribution limits annually. For 2025, the 401(k) employee deferral limit is $23,500. Here's every limit for every plan type — and how to stack them to maximize your tax-deferred savings.
2025 Contribution Limits — Full Table
- 401(k) / 403(b) employee deferral: $23,500 (age 50+: $31,000; age 60–63 super catch-up: $34,750)
- Total 401(k) additions (IRC §415): $70,000 (age 50+: $77,500)
- Traditional / Roth IRA: $7,000 (age 50+: $8,000)
- SEP-IRA: Lesser of 25% of compensation or $70,000
- Solo 401(k): $70,000 total ($23,500 employee deferral + employer contribution up to 25% of W-2 or ~20% of net SE income)
- SIMPLE IRA employee deferral: $16,500 (age 50+: $20,000)
- HSA (self-only HDHP): $4,300; Family HDHP: $8,550
- Defined benefit plan annual benefit limit: $280,000
Roth IRA Income Phase-Outs (2025)
The Roth IRA has income limits — above a certain MAGI, the direct contribution is phased out. The traditional IRA deductibility is also phased out if you (or your spouse) are covered by a workplace plan.
- Roth IRA — Single: Phase-out $150,000–$165,000 MAGI. Above $165,000: no direct Roth contribution (consider backdoor Roth)
- Roth IRA — MFJ: Phase-out $236,000–$246,000 MAGI
- Traditional IRA deduction — Single, covered by workplace plan: Phase-out $79,000–$89,000 MAGI
- Traditional IRA deduction — MFJ, spouse covered: Phase-out $126,000–$146,000 MAGI
Above these thresholds, a non-deductible traditional IRA contribution followed by an immediate Roth conversion (the "backdoor Roth") accomplishes the same result — Roth growth — without the income limit.
Stacking Plans: How to Maximize Contributions
Multiple plans can often be used simultaneously — but the IRC §415 annual additions limit ($70,000 in 2025) caps total defined contribution additions per employer. Key stacking combinations:
- W-2 job + side business: Max your employer 401(k) employee deferral ($23,500) AND make employer contributions to your Solo 401(k) from SE income — subject to the combined §415 limit across both
- Self-employed only: Solo 401(k) employee deferral ($23,500) + employer profit-sharing (~20% of net SE income) = potentially $70,000 total
- High earners: Solo 401(k) + defined benefit plan = contributions can exceed $100,000/year for those over 55
- Everyone: IRA contributions are separate from workplace plan limits — add $7,000 on top of any employer plan
Starting in 2025, participants aged 60–63 in a 401(k) or 403(b) can make a "super catch-up" contribution: the greater of $10,000 or 150% of the standard catch-up limit. For 2025 this is $11,250, bringing the total employee deferral to $34,750 for this age group.
Self-Employed: SEP-IRA vs Solo 401(k)
At net SE income of $100,000: Solo 401(k) allows ~$43,500 total contribution ($23,500 employee deferral + ~$20,000 employer), while SEP-IRA allows only ~$20,000 (20% of net SE income). The gap closes as income rises — at $280,000+, the limits converge. For most self-employed individuals earning under $200,000, the Solo 401(k) wins.
IRC §401(a) (qualified plans), IRC §402(g) (elective deferral limit), IRC §415 (annual additions limit), IRC §408A (Roth IRA), IRC §219 (IRA deduction), IRC §408(k) (SEP-IRA), IRC §408(p) (SIMPLE IRA). IRS Publication 590-A, 590-B. IR-2024-285 (2025 limits announcement).
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