Reference
2026 Annual Limits
The contribution, benefit, and tax thresholds that reset each year — for 2026, drawn straight from the source documents.
2026 figures — verified against primary IRS, SSA, and CMS releases.
Most planning numbers reset at the start of the year. Below are the 2026 federal figures that come up most often, each taken from the official release rather than a secondary summary. They are reference points, not advice — how any of them applies to you depends on your own situation.
Retirement plans
| Elective deferral — 401(k), 403(b), 457(b), SARSEP | $24,500 |
| Catch-up contribution (age 50+) | $8,000 |
| Enhanced catch-up (ages 60–63) | $11,250 |
| Defined contribution limit — §415(c)(1)(A) | $72,000 |
| Defined benefit limit — §415(b)(1)(A) | $290,000 |
| SIMPLE plan elective deferral | $17,000 |
| SIMPLE catch-up (age 50+) | $4,000 |
| Annual compensation limit — §401(a)(17) | $360,000 |
| Highly compensated employee threshold | $160,000 |
| Key employee (top-heavy plan) | $235,000 |
| SEP minimum compensation | $800 |
IRAs
| Traditional / Roth IRA contribution | $7,500 |
| IRA catch-up (age 50+) | $1,100 |
| Traditional IRA deduction phase-out — single, active participant | $81,000 – $91,000 |
| Traditional IRA deduction phase-out — married filing jointly, active participant | $129,000 – $149,000 |
| Roth IRA contribution phase-out — single | $153,000 – $168,000 |
| Roth IRA contribution phase-out — married filing jointly | $242,000 – $252,000 |
Health savings accounts
| HSA contribution — self-only | $4,400 |
| HSA contribution — family | $8,750 |
| HSA catch-up (age 55+) | $1,000 |
| HDHP minimum deductible — self-only / family | $1,700 / $3,400 |
| HDHP out-of-pocket maximum — self-only / family | $8,500 / $17,000 |
Social Security
| Taxable wage base (maximum taxable earnings) | $184,500 |
| Cost-of-living adjustment (COLA) | 2.8% |
| FICA rate — employee | 7.65% |
| SECA rate — self-employed | 15.3% |
| Earnings test — below full retirement age ($1 withheld per $2) | $24,480 / yr |
| Earnings test — year reaching full retirement age ($1 per $3) | $65,160 / yr |
| Maximum monthly benefit at full retirement age | $4,152 |
| Quarter of coverage | $1,890 |
Medicare
| Part B standard monthly premium | $202.90 |
| Part B annual deductible | $283 |
| Part A inpatient deductible (per benefit period) | $1,736 |
| Part A coinsurance — days 61–90 | $434 / day |
| Part A coinsurance — lifetime reserve days | $868 / day |
| Skilled nursing coinsurance — days 21–100 | $217 / day |
| Part D standard deductible | $615 |
| Part D out-of-pocket threshold | $2,100 |
Part B premiums rise above the standard amount for higher-income beneficiaries (the income-related monthly adjustment, or IRMAA), based on income from two years earlier. The standard premium shown applies below roughly $109,000 of income (single) or $218,000 (married filing jointly).
Estate and gift tax
| Federal estate / gift / GST exclusion — per individual | $15,000,000 |
| Federal exclusion — married couple | $30,000,000 |
| Annual gift tax exclusion (per recipient) | $19,000 |
| Qualified Charitable Distribution (QCD) annual limit | $111,000 |
The One Big Beautiful Bill Act set the federal exclusion at $15 million per individual for 2026 and made the higher amount permanent, indexed for inflation in years after 2026. The annual gift exclusion is unchanged from 2025. Many states impose their own estate or inheritance tax at far lower thresholds — those are set by each state, not by the figures above.
Sources
- IRS Notice 2025-67 — 2026 retirement plan & IRA limits, QCD limit
- IRS Rev. Proc. 2025-19 — 2026 HSA / HDHP limits
- IRS — 2026 inflation adjustments (incl. estate & gift), IR-2025-103 / Rev. Proc. 2025-32
- SSA — 2026 Social Security Changes (COLA) Fact Sheet
- CMS — 2026 Medicare Parts A & B Premiums and Deductibles
- CMS — Final CY 2026 Part D Redesign Program Instructions
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This briefing is general educational information from The Hidden Tax. It is not legal, tax, or investment advice, not a recommendation, and not a substitute for professional counsel. Estate, trust, and tax planning depend on facts specific to you and on laws that change over time. Consult a qualified estate attorney and tax advisor before acting on anything described here.