403(b) Contribution Limits 2026 and 2027
For 2026, the 403(b) elective deferral limit is $24,500, with an $8,000 catch-up at age 50 or older, and employer and employee contributions together are generally limited to $72,000. The IRS had not published its 2027 limits when we checked on November 1, 2026, so the 2027 figures on this page are computed from the statute and inflation data, not official: $25,500 deferral limit, $8,500 catch-up and $75,000 total limit.
Maintained by Archie Chang · Reviewed November 1, 2026 · Methodology & sources
Status: 2026 is official; 2027 is computed, not official. When we checked on November 1, 2026, the IRS had not published its 2027 limits. The 2027 figures are our computation from the statute and inflation data, with the method and back-test on the 401(k) contribution limits 2027 page. They are replaced by the official amounts when the IRS notice is added to our data.
Not affiliated with the IRS; this is general information, not tax advice.
403(b) limits: 2026 and 2027
| Limit | 2026 | 2027 | 2027 status |
|---|---|---|---|
| Employee elective deferral (402(g)) | $24,500 | $25,500 | Computed, not official |
| Catch-up, age 50 or over | $8,000 | $8,500 | Computed, not official |
| Catch-up, age 60, 61, 62 or 63 | $11,250 | $11,750 | Computed, not official |
| Annual additions: employer plus employee (415(c)) | $72,000 | $75,000 | Computed, not official |
The 15-year service catch-up has fixed dollar amounts in the IRS wording below, so it has no 2026 or 2027 row.
The two limits on a 403(b)
“Generally, contributions to an employee’s 403(b) account are limited by:
the limit on annual additions, or
the limit on an employee’s elective deferrals”
“The limit on elective salary deferrals - the most an employee can contribute to a 403(b) account out of salary - is $24,500 in 2026.
Employees who are age 50 or over at the end of the calendar year can also make catch-up contributions of $8,000 in 2026 beyond the basic limit on elective deferrals.
These amounts are subject to cost-of-living adjustments.”
“The limit on annual additions (the combination of all employer contributions and employee elective salary deferrals to all 403(b) accounts) generally is the lesser of:
$72,000 in 2026, or
100% of includible compensation for the employee's most recent year of service.”
Catch-up contributions at age 50 and at 60 to 63
“If permitted by the 403(b) plan, employees who are age 50 or over at the end of the calendar year can also make catch-up contributions of $8,000 in 2026 beyond the basic limit on elective deferrals.
Under a change made in SECURE 2.0, a higher catch-up contribution limit applies for employees age 60, 61, 62 and 63 who participate in these plans. For 2026, this higher catch-up contribution limit is $11,250.”
Roth catch-up rule for higher earners
“Beginning in 2026, participants of plans with Roth features offering catch-up contributions must make catch-up contributions on a Roth basis if prior-year wages with the plan sponsor exceeded $150,000 (for 2026).”
“The Roth catch-up wage threshold for 2025, which under section 414(v)(7)(A) is used to determine whether an individual's catch-up contributions to an applicable employer plan (other than a plan described in section 408(k) or (p)) for 2026 must be designated as Roth contributions, is increased from $145,000 to $150,000.”
“Section 414(v)(7)(B) provides that, in the case of an applicable employer plan with respect to which section 414(v)(7)(A) applies to any participant for a plan year, section 414(v)(1) does not apply to the plan unless the plan provides that any catch-up eligible participant may make catch-up contributions as designated Roth contributions.”
For catch-up contributions in 2026, the wage threshold is $150,000 of 2025 wages, from Notice 2025-67. If your prior-year wages with the plan sponsor were above it, your catch-up contributions must be Roth contributions. If the plan has no Roth option, you cannot make catch-up contributions in that plan. See 401(k) contribution limits 2027 for the detail.
The 15-year service catch-up
“If permitted by the 403(b) plan, an employee who has at least 15 years of service with the same eligible 403(b) employer - a public school system, hospital, home health service agency, health and welfare service agency, church, or convention or association of churches (or associated organization), has a 403(b) elective deferral limit that is increased by the lesser of:
$3,000,
$15,000, reduced by the amount of additional elective deferrals made in prior years because of this rule, or
$5,000 times the number of the employee’s years of service for the organization, minus the total elective deferrals made for earlier years.”
“If you qualify for the 15-year rule (sometimes referred to as the “special section 403(b) catch-up” or the “years-of-service catch-up”), your elective deferrals under this limit can be as high as $26,500 for 2025 and $27,500 for 2026.”
For example, an employee with 20 years of service who has not used the rule before and has no earlier deferrals that reduce the third amount has a 15-year increase of $3,000, because $3,000 is the least of the three amounts. That makes $27,500 for 2026 before any age-based catch-up.
When both catch-ups apply
“While the age 50 catch-up is subject to an annual limit, the 15-year catch-up is subject to a use test, lifetime limit and an annual limit. When both catch-up opportunities are available, the law requires deferrals exceeding the standard limit ($24,500 in 2026) to be first applied to the 15-year catch-up (to the extent permitted), and then to the age 50 catch-up.”
“If you are eligible for both the 15-year rule increase in elective deferrals and the age 50 catch-up, allocate amounts first under the 15-year rule and next as an age 50 catch-up.”
For 2026, an employee who is 50 or over, eligible for the 15-year rule and whose plan allows both could defer $35,500: $24,500 standard, $3,000 from the 15-year catch-up and $8,000 from the age 50 catch-up. The IRS gives this example, with 2023 amounts:
“Of the total $26,500 deferred for 2023, the maximum standard deferral of $22,500 is first applied, followed by application of the 15-year catch-up deferral of $3,000, and finally application of the remaining $1,000 to the age 50 catch-up deferral.”
| Applied first to | 2026 amount |
|---|---|
| 1. Standard limit | $24,500 |
| 2. 15-year catch-up | $3,000 |
| 3. Age 50 catch-up | $8,000 |
One limit shared with your 401(k), a separate one for a 457(b)
“Employees must combine contributions made to their 403(b) accounts with contributions made to all other plans in which they participate (other than 457 plans): 401(k)s and other qualified plans, and SIMPLE IRAs. The employee's total elective deferrals to all of these plans combined cannot exceed the annual deferral limit ($24,500 in 2026).”
A 457(b) has its own limit; see the 457(b) contribution limits page. If you are a federal employee, the TSP limit is on the TSP contribution limits page, and the 401(k) figures are on 401(k) contribution limits, 2027 and Roth IRA 2027.
403(b) limits by year, 2018 to 2026
| Year | Deferral | Catch-up 50+ | Annual additions | IRS notice |
|---|---|---|---|---|
| 2018 | $18,500 | $6,000 | $55,000 | Notice 2017-64 |
| 2019 | $19,000 | $6,000 | $56,000 | Notice 2018-83 |
| 2020 | $19,500 | $6,500 | $57,000 | Notice 2019-59 |
| 2021 | $19,500 | $6,500 | $58,000 | Notice 2020-79 |
| 2022 | $20,500 | $6,500 | $61,000 | Notice 2021-61 |
| 2023 | $22,500 | $7,500 | $66,000 | Notice 2022-55 |
| 2024 | $23,000 | $7,500 | $69,000 | Notice 2023-75 |
| 2025 | $23,500 | $7,500 | $70,000 | Notice 2024-80 |
| 2026 | $24,500 | $8,000 | $72,000 | Notice 2025-67 |
See also the solo 401(k) calculator and all contribution limits.
Frequently asked questions
What is the 403(b) contribution limit for 2026?
The limit on employee elective deferrals is $24,500 for 2026. Employees age 50 or over at the end of the year can add $8,000 if the plan permits ($11,250 at age 60, 61, 62 or 63), and employer and employee contributions together are generally limited to the lesser of $72,000 or 100% of includible compensation for the most recent year of service.
What is the 403(b) contribution limit for 2027?
When we checked on November 1, 2026, the IRS had not published its 2027 limits. Computed from the statute and inflation data, not official, the 2027 403(b) elective deferral limit is $25,500, compared with $24,500 for 2026. The same method reproduces the official amounts for earlier years. The catch-up at age 50 or over is $8,500 and the total limit is $75,000.
What is the 15-year service catch-up for a 403(b)?
If the plan permits, an employee with at least 15 years of service with the same eligible employer can increase the elective deferral limit by the least of $3,000, $15,000 less earlier increases under this rule, and $5,000 times years of service less earlier elective deferrals. Publication 571 says deferrals can be as high as $27,500 for 2026 under this rule.
How do the 15-year catch-up and the age 50 catch-up work together?
When both catch-ups are available, the IRS says the law requires deferrals above the standard limit to be applied first to the 15-year catch-up (to the extent permitted) and then to the age 50 catch-up. Publication 571 gives the same order.
Do my 403(b) and 401(k) share one deferral limit?
Yes. The IRS says employees must combine 403(b) contributions with contributions to all other plans they participate in, other than 457 plans: 401(k)s and other qualified plans, and SIMPLE IRAs. The total elective deferrals to those plans cannot exceed the annual limit, $24,500 for 2026.
Do I have to make 403(b) catch-up contributions as Roth in 2026?
If your prior-year wages with the plan sponsor were above the threshold, your catch-up contributions must be made as Roth contributions. The threshold is $150,000 of 2025 wages for 2026 catch-up contributions (Notice 2025-67). If the plan has no Roth option, you cannot make catch-up contributions in that plan, because the regulations say the catch-up rules do not apply to the plan unless it lets catch-up eligible participants make them as designated Roth contributions. See the 401(k) 2027 page for the rule in detail.
Is a 457(b) limit separate from my 403(b) limit?
Yes. The IRS says a 457(b) plan has a separate limit that is not combined with deferrals made to a 403(b) or other plans. See the 457(b) page for its catch-up rules.
Related limits and calculators
Sources
- IRS Notice 2025-67, 2026 amounts relating to retirement plans and IRAs
- IRS news release IR-2025-111 (November 13, 2025)
- IRS: 403(b) contribution limits
- IRS Publication 571 (01/2026), Tax-Sheltered Annuity Plans (403(b) Plans)
- IRS: How much salary can you defer if you’re eligible for more than one retirement plan
- 26 U.S.C. 402(g) (limit on elective deferrals) (Cornell LII)
- 26 U.S.C. 414(v) (catch-up contributions) (Cornell LII)
- 26 U.S.C. 403(b) (annuity contracts of public schools and tax-exempt organizations) (Cornell LII)
Dollar limits for 2018 to 2026 are the amounts printed in the IRS notices, listed in the history table. Quoted passages are copied from the IRS pages named under each quote.