Maximum Allowable Contributions
Calculators
The IRS elective contribution basic annual limit to a 403(b) for 2026 is $24,500.
Contribution limits
Maximum Allowable Contributions
Contribution limits are dependent on a number of factors. The IRS base limit in 2026 is $24,500.
Employees over the age of 50 are automatically eligible to increase this amount to one of the following depending on where you fall in the age brackets:
– Employees who are age 50-59 or 64 or older on December 31, 2026, may contribute an additional $8,000 above the basic 2026 annual limit of $24,500 for a total of $32,500.1
-or-
– If you employer’s Plan provisions allow, employees who are aged 60-63 on December 31, 2026, may contribute an additional $11,250 above the basic 2026 annual limit of $24,500 for a total of $35,750.1
Important: The Social Security wage threshold for 2025, which is used to determine whether an individual’s catch-up contributions to an applicable employer plan for 2026 must be designated as Roth contributions, is increased from $145,000 to $150,000.
Individuals with more than 15 years of consecutive service with their current employer MAY be eligible to contribute up to an additional $3,000 beyond their age based maximum. You can use the contribution calculators on this website to help potentially determine your eligible limit.
1For 2025 forward, the SECURE 2.0 Act of 2022 includes a modification of the rules for participants utilizing the age 50 catch-up in 403(b) and 457(b) plans. Starting January 1, 2025, employees aged 60, 61, 62, and 63 can make higher catch-up contributions. Please note that your employer must allow this feature per adopted Plan provisions.
2026 Maximum Allowable Contributions (MAC)
Please Note: We cannot and do not guarantee the calculator’s applicability or accuracy in regard to your individual circumstances.
The IRS announced the 2026 Maximum Allowable Contribution (MAC) limits for 403(b) and 457(b) plans. Elective contribution limits increased to $24,500 for 2026.
| Limits | 2026 | 2025 |
|---|---|---|
| 403(b)/457(b) Elective Deferrals | $24,500 | $23,500 |
| Age 50-59 and 64+ Age Based Catch-Up Contributions (403(b) & 457(b) Plans) | $8,000 | $7,500 |
| Age 60-63 Age Based Catch-Up Contributions (403(b) & 457(b) Plans) | $11,250 | $11,250 |
| Service Based Catch-Up Contributions (403(b) Plan Only) | $3,000 | $3,000 |
| Annual Additions Limit (401(k) & 403(b) Plans Only) | $72,000 | $70,000 |
Calculate Your 2026 MAC
Please Note: We cannot and do not guarantee the calculator’s applicability or accuracy in regard to your individual circumstances.