457(b) Contribution Limits 2026 and 2027
For 2026, the 457(b) deferral limit is $24,500, and a governmental 457(b) plan may allow an $8,000 catch-up at age 50 or older. 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 and $8,500 catch-up.
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.
457(b) limits: 2026 and 2027
| Limit | 2026 | 2027 | 2027 status |
|---|---|---|---|
| Deferral limit (402(g) and 457(e)(15)) | $24,500 | $25,500 | Computed, not official |
| Catch-up, age 50 or over (governmental plans only) | $8,000 | $8,500 | Computed, not official |
| Catch-up, age 60 through 63 (governmental plans, if the plan permits) | $11,250 | $11,750 | Computed, not official |
Governmental and non-governmental 457(b) plans
“The organization must be a state or local government or a tax-exempt organization under IRC 501(c).”
“Employers or employees through salary reductions contribute up to the IRC 402(g) limit ($24,500 in 2026, $23,500 in 2025) on behalf of participants under the plan.”
“Participants in governmental 457(b) plans who are 50 or over for any part of the year may be eligible to make a catch-up contribution of up to $8,000, increasing their 2026 contribution limit to $32,500; additionally, pursuant to the SECURE 2.0 Act, individuals aged 60 through 63 years old can make increased "super" catch-up contributions—up to $11,250 (instead of $8,000) in 2026, if permitted by the plan. SECURE 2.0 Act further imposed a requirement for 457(b) plan participants with prior-year wages over $145,000 (indexed for inflation) to designate age-50 catch-up contributions as Roth (after-tax) contributions. If a 457(b) plan does not offer a Roth option, these participants are prohibited from making catch-up contributions, as their catch-up limit is reduced to $0. This restriction primarily applies to age 50+ catch-up contributions. The "special" 457(b) catch-up (available in the three years prior to normal retirement age pursuant to IRC 457(b)(3)) may still be made on a pre-tax basis.”
The $145,000 in the IRS sentence is the 2024 wage amount, indexed for inflation. Under Notice 2025-67 the threshold for 2025 wages is $150,000. The Roth catch-up rule is explained on the Roth IRA contribution limits 2027 and 401(k) 2027 pages.
“Age 50 catch-up contributions for participants who are age 50 or older at the end of the current tax year:
are allowed in governmental 457(b) plans
are not allowed in non-governmental 457(b) plans.”
The special 457(b) catch-up
“Catch-up contributions for participants who are within 3 years of normal retirement age:
Available for both governmental and non-governmental 457(b) plans.
Allows eligible employees to contribute up to another full employee deferral limit.
Amount limited to "unused" deferrals from previous years.
An employee who already deferred the maximum in the 457(b) plan for all years of employment would not be able to use this type of catch-up.
The three year period must be continuous and must not include the year of retirement.”
“For a governmental 457(b) plan the IRC Section 457(b)(3) catch-up contributions can't be combined with age 50 catch-up contributions in any year, so eligible participants are limited to contributing the higher of their age 50 catch-up increase or their IRC Section 457(b)(3) catch up increase.”
“If a governmental 457(b) allows both the age-50 catch-up and the 3-year catch-up, you can use the one that allows a larger deferral but not both.”
Maximum deferral by situation
The table applies those rules to the IRS limits. The special catch-up is the smaller of one more deferral limit and the earlier limits you did not use; in a governmental plan, only the higher of that and the age-based catch-up counts.
| Situation | 2026 maximum | 2027 maximum | 2027 status |
|---|---|---|---|
| Any 457(b), under age 50, no special catch-up | $24,500 | $25,500 | Computed, not official |
| Governmental, age 50 to 59 (or 64 and over) | $32,500 | $34,000 | Computed, not official |
| Governmental, age 60, 61, 62 or 63 | $35,750 | $37,250 | Computed, not official |
| Non-governmental, age 55, no special catch-up | $24,500 | $25,500 | Computed, not official |
| Non-governmental, last 3 years before normal retirement age, all earlier limits unused | $49,000 | $51,000 | Computed, not official |
| Governmental, age 55, last 3 years, all earlier limits unused (higher of the two increases) | $49,000 | $51,000 | Computed, not official |
| Governmental, age 55, last 3 years, only $5,000 of earlier limits unused (higher of the two increases) | $32,500 | $34,000 | Computed, not official |
The limit is also capped by your pay
“Although plans may set lower deferral limits, the most you can contribute to a plan under tax law rules is the lesser of:
the allowed amount for that plan type for the year, or
100% of your eligible compensation defined by plan terms (includible compensation for 403(b) and 457(b) plans).
If you’re self-employed, generally your compensation is your net earnings from self-employment (see Calculating Your Own Retirement Plan Contribution and Deduction).”
A separate limit from your 401(k) and 403(b)
“If you’re in a 457(b) plan, you have a separate limit that includes both employee and employer contributions.”
“You have a separate deferral limit if you’re also eligible to participate in a 457(b) plan. See 457(b) Plan Contribution Limits. It is not combined with your deferrals made to a 403(b) or other plans.”
The 403(b) rules, including the 15-year catch-up, are on the 403(b) contribution limits page. For federal employees, see TSP contribution limits, and for 401(k) plans, see 401(k) contribution limits and the solo 401(k) calculator.
457(b) limits by year, 2018 to 2026
| Year | Deferral limit | Age 50 catch-up (governmental) | IRS notice |
|---|---|---|---|
| 2018 | $18,500 | $6,000 | Notice 2017-64 |
| 2019 | $19,000 | $6,000 | Notice 2018-83 |
| 2020 | $19,500 | $6,500 | Notice 2019-59 |
| 2021 | $19,500 | $6,500 | Notice 2020-79 |
| 2022 | $20,500 | $6,500 | Notice 2021-61 |
| 2023 | $22,500 | $7,500 | Notice 2022-55 |
| 2024 | $23,000 | $7,500 | Notice 2023-75 |
| 2025 | $23,500 | $7,500 | Notice 2024-80 |
| 2026 | $24,500 | $8,000 | Notice 2025-67 |
See also all contribution limits.
Frequently asked questions
What is the 457(b) contribution limit for 2026?
Employers or employees through salary reductions can contribute up to the 402(g) limit, $24,500 for 2026. Participants in governmental 457(b) plans who are 50 or over may be eligible for an $8,000 catch-up ($32,500 in total), or $11,250 at age 60 through 63, if the plan permits.
What is the 457(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 457(b) deferral limit is $25,500, compared with $24,500 for 2026. The same method reproduces the official amounts for earlier years. The age 50 catch-up in governmental plans is $8,500.
How do governmental and non-governmental 457(b) plans differ on catch-ups?
The IRS says age 50 catch-up contributions are allowed in governmental 457(b) plans and are not allowed in non-governmental 457(b) plans. The special catch-up for the years before normal retirement age is available in both plan types.
What is the special 457(b) catch-up?
For participants within 3 years of normal retirement age, a plan can allow up to another full employee deferral limit ($24,500 for 2026), limited to deferral limits not used in earlier years. The IRS says the three year period must be continuous and must not include the year of retirement.
Can I use the special catch-up and the age 50 catch-up together?
Not in a governmental 457(b) plan. The IRS says the two cannot be combined in any year, so eligible participants are limited to the higher of the age 50 catch-up increase or the special catch-up increase. A non-governmental plan has no age 50 catch-up.
Is the 457(b) limit also capped by my pay?
Yes. The IRS says the most you can contribute to a plan under tax law rules is the lesser of the allowed amount for that plan type and 100% of your eligible compensation defined by plan terms, which is includible compensation for 403(b) and 457(b) plans.
Does a 457(b) share a limit with my 401(k) or 403(b)?
No. The IRS says a 457(b) plan has a separate limit that includes both employee and employer contributions, and that it is not combined with deferrals made to a 403(b) or other plans.
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: IRC 457(b) deferred compensation plans
- IRS: Non-governmental 457(b) deferred compensation plans
- IRS: 457(b) contribution limits
- 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. 457 (deferred compensation plans of state and local governments 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.