Each year the IRS adjusts how much you can put into tax-advantaged accounts. For 2027, the IRS has already published the limits for health savings accounts (HSAs), in Revenue Procedure 2026-24 (June 2026), and for health flexible spending accounts (FSAs), in Revenue Procedure 2026-35 (November 5, 2026). The 2027 limits for 401(k), 403(b), 457 plans, IRAs and SIMPLE plans come in a separate IRS notice; they had not been announced when we checked on November 11, 2026, so the table shows "not announced yet" instead of a guess. The 2026 figures below are final. General information only, not tax advice.
Workplace plans: 401(k), 403(b), governmental 457 and the TSP
| Limit | 2026 | 2027 |
|---|---|---|
| Your own contributions (elective deferrals) | $24,500 | Not announced yet |
| Catch-up, age 50 or older | $8,000 | Not announced yet |
| Higher catch-up, age 60 to 63 | $11,250 | Not announced yet |
| Total from you and your employer | $72,000 | Not announced yet |
The limit on your own contributions counts all your 401(k), 403(b) and TSP accounts together, pre-tax and Roth. A governmental 457(b) plan has its own, separate limit of the same amount. From 2026, if your Social Security wages from the employer were over $150,000 in the year before, your catch-up contributions must go in as Roth if the plan offers catch-ups (IRS: catch-up contributions).
IRAs and SIMPLE plans
| Limit | 2026 | 2027 |
|---|---|---|
| Traditional and Roth IRA, total | $7,500 | Not announced yet |
| IRA catch-up, age 50 or older | $1,100 | Not announced yet |
| SIMPLE IRA or SIMPLE 401(k) | $17,000 | Not announced yet |
| SIMPLE catch-up, age 50 or older | $4,000 | Not announced yet |
| SIMPLE catch-up, age 60 to 63 | $5,250 | Not announced yet |
Source for 2026: IRS news release IR-2025-111 (November 13, 2025) and Notice 2025-67. You can make IRA contributions for 2026 until the tax filing deadline in April 2027.
Health savings accounts (HSAs) and health FSAs
| Limit | 2026 | 2027 |
|---|---|---|
| HSA, self-only coverage | $4,400 | $4,500 |
| HSA, family coverage | $8,750 | $9,000 |
| HSA catch-up, age 55 or older | $1,000 | $1,000 |
| Health FSA, salary reductions | $3,400 | $3,500 |
| Health FSA carryover (if the plan allows) | $680 | $700 |
Sources: Rev. Proc. 2025-19 and Rev. Proc. 2026-24 (HSA), IRS Publication 969 (the $1,000 HSA catch-up is set by law and does not change with inflation), Rev. Proc. 2025-32 and Rev. Proc. 2026-35 (health FSA). To contribute to an HSA you need a qualifying high-deductible health plan.
What to do before December 31, 2026
- 401(k) and similar plans take contributions only from 2026 paychecks. Our max-out calculator shows how much each remaining paycheck needs to reach the 2026 limit.
- Health FSA money you do not use may be lost, unless your plan has a carryover or a grace period. Check your plan's deadline.
- If your employer has open enrollment now, the 2027 FSA and HSA limits above are the ones to plan with. See the open enrollment deadlines.
- More dates: the year-end tax checklist.
Frequently asked questions
What is the 401(k) limit for 2027?
The IRS had not announced it when we checked on November 11, 2026. The 2026 limit is $24,500, plus $8,000 of catch-up at 50 or older, or $11,250 at ages 60 to 63. We will add the 2027 figures when the IRS publishes them.
What is the HSA limit for 2027?
$4,500 for self-only coverage and $9,000 for family coverage, plus $1,000 if you are 55 or older (IRS Rev. Proc. 2026-24).
How much can I put in a health FSA in 2027?
Up to $3,500 of salary reductions. If your plan allows a carryover, up to $700 of unused money can carry over (IRS Rev. Proc. 2026-35).
What is the IRA limit for 2026?
$7,500 in total for traditional and Roth IRAs, plus $1,100 if you are 50 or older. You can contribute for 2026 until the April 2027 tax deadline.
Does my employer's match count toward the 401(k) limit?
Not toward the limit on your own contributions. It counts toward the total limit for you and your employer together ($72,000 in 2026).