2026 Roth IRA limits
| Filing status | Full contribution if MAGI below | Reduced between | None at or above |
|---|---|---|---|
| Single, head of household, or married filing separately and lived apart all year | $153,000 | $153,000 – $168,000 | $168,000 |
| Married filing jointly or qualifying surviving spouse | $242,000 | $242,000 – $252,000 | $252,000 |
| Married filing separately, lived with spouse | — | $0 – $10,000 | $10,000 |
The 2026 limit is $7,500, or $8,600 if you're 50 or older by the end of the year. It's a combined limit for all your traditional and Roth IRAs, and it can't be more than your taxable compensation. On a joint return, a spouse with little or no income can use the couple's combined compensation.
How the reduced limit is figured
Allowed = limit × (top of range − MAGI) ÷ (width of range), rounded up to the next $10, and at least $200
Single, age 50+, MAGI $160,000: 8,600 × (168,000 − 160,000) ÷ 15,000 = $4,586.67, rounded up to $4,590.
The growth projection assumes you add the same amount at the start of each year and earn a steady return.
Limits
- If you also put money in a traditional IRA this year, subtract it from the result.
- Modified AGI for Roth purposes is your AGI with some items added back and Roth conversions removed. See IRS Publication 590-A for the worksheet.
- Above the range you can still put money in a traditional IRA and convert it (a "backdoor Roth"), but taxes on the conversion depend on your other IRA balances.
- The projection holds the contribution flat. The IRS limit usually rises with inflation.
Over the income limit, or wondering whether a deduction now is worth more? Check your traditional IRA deduction, or compare the two with the traditional vs Roth calculator.
Sources
- IRS Notice 2025-67 – 2026 IRA limit, catch-up and Roth phase-out ranges
- IRS: 401(k) limit increases to $24,500 for 2026
- 26 CFR 1.408A-3 (Roth IRA phase-out and rounding) – ratable phase-out, rounding up to $10, $200 minimum, compensation limit
- IRS Publication 590-A