For 2026, you can put up to $7,500 into a Roth IRA, or $8,600 if you are 50 or older. Whether you can contribute that full amount depends on your income: the phase-out starts at $153,000 for single filers and $242,000 for married couples filing jointly.
Quick answer
- Standard 2026 IRA limit: $7,500 (up from $7,000 in 2025).
- Age 50 or older: an extra $1,100, for a total of $8,600.
- Single or head of household: the Roth contribution phases out between $153,000 and $168,000 of modified adjusted gross income (MAGI).
- Married filing jointly: phase-out between $242,000 and $252,000.
- Married filing separately: phase-out between $0 and $10,000.
- The limit is shared across all of your traditional and Roth IRAs, not applied to each account.
The 2026 limits in one table
The IRS announced the 2026 inflation adjustments in November 2025. Here are the numbers that matter for Roth IRA savers.
| Item | 2026 amount |
|---|---|
| IRA contribution limit (traditional and Roth combined) | $7,500 |
| Catch-up contribution, age 50+ | $1,100 |
| Total limit, age 50+ | $8,600 |
| Roth phase-out, single / head of household | $153,000 – $168,000 |
| Roth phase-out, married filing jointly | $242,000 – $252,000 |
| Roth phase-out, married filing separately | $0 – $10,000 |
The single and head-of-household range moved up from $150,000–$165,000 in 2025. The married-filing-separately range is not adjusted for inflation and stays at $0 to $10,000.
How the income phase-out works
Below the bottom of your range, you can contribute the full amount. Inside the range, the amount you may contribute shrinks. Above the top of the range, you cannot contribute directly to a Roth IRA for that year.
The test uses modified adjusted gross income, not your salary alone. The IRS publishes a worksheet in Publication 590-A for working out the reduced amount if your income falls inside the range. Tax software will usually calculate it for you too.
Example ranges
- A single filer with MAGI of $150,000 is under the range and can contribute up to the full limit.
- A single filer with MAGI of $170,000 is above the range and cannot contribute directly.
- A married couple filing jointly with MAGI of $247,000 is inside the range, so their allowed contribution is reduced.
Rules that apply to everyone
You need earned income
Your total IRA contributions for the year cannot exceed your taxable compensation for that year if that amount is lower than the annual limit. A married couple filing jointly has one exception: a spouse with little or no income can still contribute as long as the other spouse has enough taxable compensation. Each spouse is held to the individual limit, and their combined contributions cannot exceed the compensation reported on the joint return.
One limit across all IRAs
The IRS states that the same combined limit applies to all of your Roth and traditional IRAs. If you put $4,000 into a traditional IRA, only $3,500 of the standard limit remains for a Roth IRA in the same year (for someone under 50).
Excess contributions cost money
The IRS taxes excess IRA contributions at 6% per year for every year the extra money stays in the account. The way to avoid the tax is to withdraw the excess, along with any earnings on it, by the due date of your tax return, including extensions.
Why the phase-out matters when planning
Because the phase-out is based on MAGI, a raise, a bonus, or a large one-time gain can push income into or past the range in a given year. Checking an estimate of your MAGI before you contribute, rather than after the year ends, makes it easier to see whether your full contribution is allowed. If a contribution turns out to be too large, the excess-contribution rules above describe the correction the IRS recognizes.
How this differs from workplace plans
The IRA limit is separate from 401(k) limits. For 2026, the 401(k), 403(b), governmental 457 and Thrift Savings Plan limit is $24,500. Workers 50 and older can add $8,000, and those aged 60 to 63 can add $11,250 under a higher catch-up. The higher 60-to-63 tier applies to workplace plans, not to IRAs. Contributing to a 401(k) does not use up your IRA limit, though a workplace plan can affect whether a traditional IRA contribution is tax-deductible.
Common mistakes to check
- Using the wrong year's numbers. The 2025 limit was $7,000. Make sure any calculator you use has the 2026 figures.
- Forgetting the combined cap. Contributions to several IRAs add up against one limit.
- Judging eligibility by salary. The test is MAGI, which can differ from your paycheck total.
- Ignoring the earned income rule. Your contributions cannot exceed your taxable compensation for the year if that figure is below the annual limit. A part-time worker who earned $5,000, for example, is capped at $5,000 even though the general limit is higher.
- Waiting too long to fix an excess. The removal deadline is the return due date, including extensions.
Contribution deadlines and personal eligibility can depend on your situation. For decisions about your own money, check the IRS pages listed below or ask a tax professional.
FAQ
Can I contribute to a Roth IRA if I earn more than the limit?
Not directly. Above the top of the phase-out range ($168,000 for single filers, $252,000 for joint filers in 2026), direct Roth contributions are not allowed for that year.
Is the $7,500 limit per account?
No. It covers all traditional and Roth IRAs together.
Does the age-50 catch-up work for a Roth IRA?
Yes. The $1,100 catch-up raises the 2026 limit to $8,600 for people who are 50 or older, subject to the income rules above.
Sources
- IRS Newsroom, "401(k) limit increases to $24,500 for 2026, IRA limit increases to $7,500": irs.gov
- Journal of Accountancy, "Inflation adjustments to retirement account limits issued for 2026": journalofaccountancy.com
- IRS, "Retirement topics: IRA contribution limits": irs.gov
- IRS, "Roth IRAs": irs.gov
This article is an independent summary based on the sources listed above.