IRS Published 2026 Inflation-Adjusted Plan Limits

Brian Gallagher, Katina Gorman
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On November 13, 2025, the IRS published its annual cost of living adjustments for various retirement plan limits. These adjustments are consistent with the rate of increases in prior years, reflecting moderate inflation adjustments rather than sharp jumps. Some limits have stayed the same in 2026 (indicated in the chart below).

The updated key retirement plan limits include the following items:

  2026 Limit 2025 Limit
Annual Compensation Limit

$360,000

 $350,000
Elective Deferral Limit $24,500 $23,500
Standard Age 50 Catch-Up Contribution Limit $8,000 $7,500
Age 60-63 Special Catch-Up Contribution Limit $11,250 (no change) $11,250
DC Maximum Contribution Limit $72,000 $70,000
DB Maximum Benefit Limit $290,000 $280,000
HCE Threshold $160,000 (no change) $160,000


The IRS previously released the updated 2026 limits applicable to certain health and welfare plans, including the following key limits:

  2026 Limit 2025 Limit
Health FSA – Maximum contributions $3,400 $3,300
Health FSA – Maximum carryover of unused amounts (optional plan provision) $680 $660
HSA – maximum contributions

$4,400 (self-only)

$8,750 (family)

$4,300 (self-only)

$8,550 (family)
HDHP – Minimum Deductible

$1,700 (self-only)

$3,400 (family)

$1,650 (self-only)

$3,300 (family)
HDHP – Maximum Out of Pocket

$8,500 (self-only)

$17,000 (family)

$8,300 (self-only)

$16,600 (family)

 

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DISCLAIMER: Because of the generality of this update, the information provided herein may not be applicable in all situations and should not be acted upon without specific legal advice based on particular situations. Attorney Advertising.

© Miller Canfield

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