| Limit Type | 2026 | 2025 |
|---|---|---|
| Basic Limit (Section 415 Limit1,2) | $72,000 | $70,000 |
| General Limit on Salary Reduction Contributions (Section 402 (g) Limit1,2,3) | $24,500 | $23,500 |
| Ages 50 and Over Catch-up (Additional salary reduction contributions1,3,5) | $8,000 | $7,500 |
| Special Ages 60–63 Catch-up (Additional salary reduction contributions which replace the age 50 or over contributions for ages 60, 61, 62 & 634,5) | $11,250 | $11,250 |
| Limit Type | 2026 | 2025 |
|---|---|---|
| 457(b) Plan Limit1,2 | $24,500 | $23,500 |
| Limit Type | 2026 | 2025 |
|---|---|---|
| Traditional and Roth IRA Contribution Limits1 | $7,500 | $7,000 |
| Additional IRA Catch-up Contributions (Age 50 or over) | $1,100 | $1,000 |
1 The IRS may adjust future limits annually for inflation.
2 The maximum contribution is the lesser of 100% of compensation or this adjusted limit.
3 Includes employee salary reduction contributions and Roth elective deferral contributions.
4 The special catch-up amount replaces the age 50 catch-up, but only for the calendar years that you are ages 60–63. At age 64, the catch-up drops back to the lower age 50 amount.
5 Highly paid individuals earning $150,000 annually or more in FICA wages who make catch-up contributions must do so on an after-tax or Roth basis. Pre-tax catch-up contributions will no longer be accepted for this group.
For additional information, please contact us today at 1-888-98-GUIDE (1-888-984-8433).
The information in this article is for educational purposes only and is provided with the understanding that GuideStone is not rendering legal, financial or tax advice. We encourage you to consult with appropriate counsel and other advisors on all of your unique financial obligations and requirements.
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• Nov 18, 2025 