TSP Contribution Limits 2026 and 2027
For 2026 you can put $24,500 into your Thrift Savings Plan, traditional and Roth combined, plus a $8,000 catch-up if you turn 50 or older this year, or $11,250 if you turn 60, 61, 62 or 63. The IRS has not announced 2027 yet; our computed 2027 limit, not yet confirmed by the IRS, is $25,500. Use the max-out calculator below to find the amount per paycheck that reaches your limit without losing the agency match. For projections of your balance, see the TSP calculator.
Maintained by Archie Chang · Limits checked against IRS Notice 2025-67 and tsp.gov October 25, 2026 · Methodology & sources
2026 numbers are official; 2027 numbers are not. The 2026 amounts come from IRS Notice 2025-67. Every 2027 figure is our computation from the statute and inflation data, and it is replaced by the official amounts when the IRS publishes them. The full computation is on 401(k) contribution limits 2027. Not affiliated with TSP or the IRS; general information, not tax advice.
TSP contribution limits: 2026 and 2027
| Limit | 2026 (official) | 2027 | 2027 status |
|---|---|---|---|
| Elective deferral (traditional and Roth combined) | $24,500 | $25,500 | Computed until the IRS publishes its notice |
| Catch-up, age 50 and older | $8,000 | $8,500 | Computed until the IRS publishes its notice |
| Catch-up, ages 60 to 63 | $11,250 | $11,750 | Computed until the IRS publishes its notice |
| Annual additions limit (all sources, excludes catch-up) | $72,000 | $75,000 | Computed until the IRS publishes its notice |
| Roth catch-up wage threshold (prior-year wages: 2025 for 2026, 2026 for 2027) | $150,000 | $155,000 | Computed until the IRS publishes its notice |
One limit covers your traditional and Roth TSP contributions together, and it does not include agency or service contributions. The elective deferral limit is shared with your other 401(k) and 403(b) deferrals, because Notice 2025-67 lists the section 402(g) limit, which includes the TSP, as one amount. A governmental 457(b) plan has a separate limit under section 457(e)(15) that the notice lists separately. Comparing with other plans? See 401(k) contribution limits 2027.
Catch-up and age 60 to 63 super catch-up
The year you turn 50, contributions above the $24,500 limit count toward the catch-up limit automatically: up to $8,000 in 2026. In the years you turn 60, 61, 62 or 63 the IRS raises it to $11,250, and in the year you turn 64 it returns to the regular catch-up. What counts is your age on December 31.
| Age on Dec. 31, 2026 (birth year) | Catch-up | Most you can contribute |
|---|---|---|
| 49 or younger (born 1977 or later) | $0 | $24,500 |
| 50 to 59 or 64 and older (born 1967 to 1976, or 1962 and earlier) | $8,000 | $32,500 |
| 60 to 63 (born 1963 to 1966) | $11,250 | $35,750 |
If you raise your contributions to use the higher amount, lower them at the start of the year you turn 64. Otherwise you may hit the lower catch-up limit early and miss agency matching for the rest of the year. Catch-up contributions can qualify for the match up to 5% of your pay. TSP says BRS participants can still make catch-up contributions after reaching the annual additions limit, but they are not matched.
Roth catch-up rule for higher earners
Since January 1, 2026, if your Social Security (FICA) wages from your agency or service for the prior year (W-2 box 3) were above the IRS threshold, your catch-up contributions must be Roth. The threshold is $150,000 for 2025 wages, so it applies in 2026 if you earned more than $150,000 in 2025; at or below it, your catch-up can be traditional, Roth or both. For 2026 wages, which decide 2027, the threshold is computed at $155,000 and not yet confirmed by the IRS.
The final regulations (T.D. 10033, 90 FR 44527) look at FICA wages from the employer that sponsors the plan, so wages from another employer do not count, and someone with no FICA wages from that employer in the prior year is not subject to the rule. CSRS employees generally have no Social Security wages, so the rule may not apply to them. Your payroll office determines which wages count; confirm with it.
In practice the TSP treats everything up to the pre-tax maximum ($24,500 in 2026) as regular contributions. Once your traditional contributions reach it, anything more counts as catch-up and goes to Roth. Roth contributions you made earlier that year count toward the requirement, and for most people the switch happens automatically; otherwise check with your payroll office. If you would rather not make Roth catch-up contributions, stop when you reach the limit. Uniformed services members with tax-exempt combat zone pay must make any catch-up contributions as Roth regardless of income.
TSP max-out calculator
Official IRS limit (Notice 2025-67). Civilian paycheck counts follow the USDA NFC pay calendar by direct deposit date; other payroll providers can differ, so change the numbers to match your pay statements.
Civilians paid by USDA NFC get 26 paychecks in 2026. Change it if your payroll provider differs.
Do not enter tax-exempt combat-zone contributions in the contributed-so-far field. They are outside the elective deferral limit and count toward the 415(c) annual additions limit.
Enter what you have contributed so far in 2026 (enter 0 if nothing yet) to see the amount per paycheck.
Annual additions limit and agency contributions
The annual additions limit, $72,000 in 2026, caps everything added to your account for one employer in a calendar year: your tax-deferred, after-tax and tax-exempt contributions, the agency or service automatic 1% and the matching contributions. It does not include catch-up contributions. Most civilian employees never come close; it matters mostly to uniformed services members whose tax-exempt combat zone contributions are counted toward it. It is also capped at 100% of compensation.
FERS and BRS participants receive an automatic 1% of basic pay each pay period whether or not they contribute, plus a match on the first 5% they contribute: dollar for dollar on the first 3% and 50 cents on the dollar on the next 2%. BRS members who began service on or after January 1, 2018 start receiving the match after two years of service. CSRS and non-BRS uniformed participants get no agency contributions.
| You contribute | Automatic 1% | Matching | Total going in |
|---|---|---|---|
| 0% | 1% | 0% | 1% |
| 1% | 1% | 1% | 3% |
| 2% | 1% | 2% | 5% |
| 3% | 1% | 3% | 7% |
| 4% | 1% | 3.5% | 8.5% |
| 5% or more | 1% | 4% | Your % + 5% |
How to max out without losing the match
TSP matches the contributions you make in each pay period. If there are none in a pay period, there is no match for it, and your contributions stop once you reach the IRS limit. So contributing a large amount early in the year and hitting the limit before the final paycheck forfeits the match for the paychecks that follow. The automatic 1% keeps coming.
The safe approach is a level amount: the room left under the limit divided by the paychecks left, rounded down to whole dollars. The calculator above does this, tells you how many paychecks your current amount would cover, and prices the match you would give up. Whether your payroll office takes dollar amounts, whole percentages or both is up to it; tsp.gov points to its “How Much Can I Contribute?” calculator for the specific dollar amount to deduct each pay period, and the TSP statute allows either a percentage of basic pay or an amount (5 U.S.C. 8432(b)(1)(B)).
Related: TSP rates of return and TSP funds help you pick where the money goes, and the TSP calculator projects the result.
Frequently asked questions
What are the TSP contribution limits for 2026?
The elective deferral limit is $24,500, from IRS Notice 2025-67. If you turn 50 or older in 2026 you can add a $8,000 catch-up, and if you turn 60, 61, 62 or 63 the catch-up is $11,250. The total annual additions limit, which includes agency contributions, is $72,000.
What is the TSP contribution limit for 2027?
The IRS has not announced it yet. Computed from the statute and BLS inflation data, not yet confirmed by the IRS, the 2027 employee limit should be $25,500, with a catch-up of $8,500 ($11,750 at ages 60 to 63). The 2026 limit is $24,500. This page switches to the official numbers when the IRS publishes them.
Do the TSP limits apply to traditional and Roth contributions together?
Yes. The $24,500 elective deferral limit applies to your traditional and Roth TSP contributions combined, so there is no separate Roth TSP limit. For uniformed services members it does not apply to traditional contributions from combat zone pay. If you have both a civilian and a uniformed services account, the limit covers your contributions to both. Agency automatic and matching contributions do not count toward it.
How do TSP catch-up contributions work?
Starting the year you turn 50, contributions above the elective deferral limit count toward the catch-up limit automatically, up to $8,000 in 2026. In the years you turn 60, 61, 62 or 63 the limit is $11,250, and it returns to the regular catch-up in the year you turn 64. What counts is your age on December 31, so someone born from 1963 through 1966 gets the higher amount in 2026. Catch-up contributions can qualify for the agency match.
Do high earners have to make Roth catch-up contributions to the TSP?
Starting January 1, 2026, if your Social Security (FICA) wages from your agency or service for the prior year (W-2 box 3) were above the IRS threshold, your catch-up contributions must be Roth. The threshold was $150,000 for 2025 wages, so the rule applies in 2026 if you earned more than that; $150,000 or less keeps the choice yours. For 2026 wages the threshold is computed at $155,000 and not yet confirmed by the IRS. The final regulations (T.D. 10033, 90 FR 44527, September 16, 2025) look at FICA wages from the employer that sponsors the plan, so wages from another employer do not count, and someone with no FICA wages from that employer in the prior year is not subject to the rule. CSRS employees generally have no Social Security wages, so the rule may not apply to them; your payroll office determines which wages count, so confirm with it. Contributions up to the pre-tax maximum can still be traditional; the amount beyond it, up to the catch-up limit, goes to Roth, and Roth contributions you already made that year count toward the requirement. If you do not want Roth catch-up, stop contributing when you reach the elective deferral limit. Uniformed services members who earn tax-exempt pay in a combat zone must make any catch-up contributions as Roth regardless of income.
What is the TSP annual additions limit?
It is the total of everything added to your account in a calendar year for one employer: your tax-deferred, after-tax and tax-exempt contributions, the agency or service automatic 1% and the matching contributions. It is $72,000 for 2026 (Section 415(c)) and does not include catch-up contributions. It matters mostly to uniformed services members, whose tax-exempt combat zone contributions can push them past the elective deferral limit. Tax law also caps annual additions at 100% of compensation.
How does the agency match work, and can I lose it by maxing out early?
FERS and eligible BRS participants get an automatic 1% of basic pay plus a match on the first 5% they contribute each pay period: dollar for dollar on the first 3% and 50 cents on the dollar on the next 2%, so 5% brings 4% of pay in matching. TSP says matching contributions are based on the contributions you make each pay period, and if there are none in a pay period, there can be no match. Contributions stop when you reach the IRS limit, so if you reach it before the last paycheck of the year you miss the match for the rest of the year. The automatic 1% continues either way.
How do I max out my TSP without losing the agency match?
Spread the remaining room under the limit evenly across every paycheck left in the year, rounded down to whole dollars so you never go over, and keep at least 5% of pay going in. The calculator on this page does that arithmetic for you, checks whether your current amount would run out before the last paycheck, and shows the match you would give up if it does. Check the figure against the confirmation in your TSP account or with your payroll office.
Authoritative sources: IRS Notice 2025-67 (2026 limits) · IRS news release IR-2025-111 · Final regulations T.D. 10033, 90 FR 44527 (Roth catch-up) · TSP contribution limits · TSP: what is a contribution? · 5 U.S.C. 8432 (TSP contributions) · 5 U.S.C. 8440e (Blended Retirement System)
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