{
  "tool": "2027 contribution limits tracker",
  "url": "https://tidyfact.com/en-us/contribution-limits-2027/",
  "locale": "en-US",
  "description": "A tracker of 18 U.S. limits for 2026 and 2027: 401(k), 403(b), 457(b) and TSP deferrals and catch-ups, IRA, HSA and HDHP, health and dependent care FSA, gift tax exclusion and the Social Security wage base. Each item shows the 2026 amount, the 2027 amount or “not found yet” on the IRS pages we checked, the change and the IRS or SSA document. Enter your birth year to see your own catch-up amounts.",
  "updated": "2026-10-28",
  "factcheck": {
    "by": "codex:gpt-6-luna",
    "date": "2026-10-28"
  },
  "review": "Facts checked against the listed official sources by an independent AI agent (codex:gpt-6-luna, 2026-10-28). No human reviewed this page.",
  "license": {
    "name": "CC BY 4.0",
    "url": "https://creativecommons.org/licenses/by/4.0/"
  },
  "attribution": "TidyFact, 2027 contribution limits tracker, https://tidyfact.com/en-us/contribution-limits-2027/",
  "facts": [
    {
      "label": "2027 HSA limit, self-only coverage",
      "value": 4500,
      "unit": "USD",
      "display": "$4,500",
      "validFrom": "2027-01-01",
      "validUntil": "2027-12-31",
      "asOf": "2026-10-28",
      "source": {
        "title": "Rev. Proc. 2026-24: 2027 inflation adjusted amounts for Health Savings Accounts",
        "url": "https://www.irs.gov/pub/irs-drop/rp-26-24.pdf",
        "publisher": "IRS",
        "checked": "2026-10-28"
      }
    },
    {
      "label": "2027 HSA limit, family coverage",
      "value": 9000,
      "unit": "USD",
      "display": "$9,000",
      "validFrom": "2027-01-01",
      "validUntil": "2027-12-31",
      "asOf": "2026-10-28",
      "source": {
        "title": "Rev. Proc. 2026-24: 2027 inflation adjusted amounts for Health Savings Accounts",
        "url": "https://www.irs.gov/pub/irs-drop/rp-26-24.pdf",
        "publisher": "IRS",
        "checked": "2026-10-28"
      }
    },
    {
      "label": "2027 Social Security wage base",
      "value": 192300,
      "unit": "USD",
      "display": "$192,300",
      "validFrom": "2027-01-01",
      "validUntil": "2027-12-31",
      "asOf": "2026-10-28",
      "source": {
        "title": "Contribution and Benefit Base (taxable maximum), 1937–2027",
        "url": "https://www.ssa.gov/oact/cola/cbb.html",
        "publisher": "Social Security Administration",
        "checked": "2026-10-27"
      }
    },
    {
      "label": "2027 HDHP minimum deductible, self-only",
      "value": 1750,
      "unit": "USD",
      "display": "$1,750",
      "validFrom": "2027-01-01",
      "validUntil": "2027-12-31",
      "asOf": "2026-10-28",
      "source": {
        "title": "Rev. Proc. 2026-24: 2027 inflation adjusted amounts for Health Savings Accounts",
        "url": "https://www.irs.gov/pub/irs-drop/rp-26-24.pdf",
        "publisher": "IRS",
        "checked": "2026-10-28"
      }
    },
    {
      "label": "2027 HDHP maximum out-of-pocket, self-only",
      "value": 8700,
      "unit": "USD",
      "display": "$8,700",
      "validFrom": "2027-01-01",
      "validUntil": "2027-12-31",
      "asOf": "2026-10-28",
      "source": {
        "title": "Rev. Proc. 2026-24: 2027 inflation adjusted amounts for Health Savings Accounts",
        "url": "https://www.irs.gov/pub/irs-drop/rp-26-24.pdf",
        "publisher": "IRS",
        "checked": "2026-10-28"
      }
    },
    {
      "label": "2027 401(k), IRA, health FSA, gift tax annual exclusion and estate and gift tax basic exclusion amounts",
      "formula": "Not found on the IRS newsroom, Internal Revenue Bulletin and COLA pages we checked on October 28, 2026",
      "asOf": "2026-10-28",
      "source": {
        "title": "Internal Revenue Bulletins index, viewed October 28, 2026 (latest: 2026-44, listed on the index on 10/23/2026, bulletin dated October 26, 2026; no 2027 inflation-adjustment procedure or 2027 retirement COLA notice)",
        "url": "https://www.irs.gov/internal-revenue-bulletins",
        "publisher": "IRS",
        "checked": "2026-10-28"
      }
    },
    {
      "label": "2026 401(k), 403(b) and TSP employee deferral limit (governmental 457(b): separate limit of the same amount, including employer contributions)",
      "value": 24500,
      "unit": "USD",
      "display": "$24,500",
      "validFrom": "2026-01-01",
      "validUntil": "2026-12-31",
      "asOf": "2026-10-28",
      "source": {
        "title": "Notice 2025-67: 2026 Amounts Relating to Retirement Plans and IRAs, as Adjusted for Changes in Cost-of-Living",
        "url": "https://www.irs.gov/pub/irs-drop/n-25-67.pdf",
        "publisher": "IRS",
        "checked": "2026-10-28"
      }
    },
    {
      "label": "2026 catch-up, age 50 or over",
      "value": 8000,
      "unit": "USD",
      "display": "$8,000",
      "validFrom": "2026-01-01",
      "validUntil": "2026-12-31",
      "asOf": "2026-10-28",
      "source": {
        "title": "Notice 2025-67: 2026 Amounts Relating to Retirement Plans and IRAs, as Adjusted for Changes in Cost-of-Living",
        "url": "https://www.irs.gov/pub/irs-drop/n-25-67.pdf",
        "publisher": "IRS",
        "checked": "2026-10-28"
      }
    },
    {
      "label": "2026 catch-up, age 60 to 63",
      "value": 11250,
      "unit": "USD",
      "display": "$11,250",
      "validFrom": "2026-01-01",
      "validUntil": "2026-12-31",
      "asOf": "2026-10-28",
      "source": {
        "title": "Notice 2025-67: 2026 Amounts Relating to Retirement Plans and IRAs, as Adjusted for Changes in Cost-of-Living",
        "url": "https://www.irs.gov/pub/irs-drop/n-25-67.pdf",
        "publisher": "IRS",
        "checked": "2026-10-28"
      }
    },
    {
      "label": "2026 IRA limit",
      "value": 7500,
      "unit": "USD",
      "display": "$7,500 (+$1,100 age 50 or over)",
      "validFrom": "2026-01-01",
      "validUntil": "2026-12-31",
      "asOf": "2026-10-28",
      "source": {
        "title": "Notice 2025-67: 2026 Amounts Relating to Retirement Plans and IRAs, as Adjusted for Changes in Cost-of-Living",
        "url": "https://www.irs.gov/pub/irs-drop/n-25-67.pdf",
        "publisher": "IRS",
        "checked": "2026-10-28"
      }
    },
    {
      "label": "2026 health FSA salary reduction limit",
      "value": 3400,
      "unit": "USD",
      "display": "$3,400 (carryover $680)",
      "validFrom": "2026-01-01",
      "validUntil": "2026-12-31",
      "asOf": "2026-10-28",
      "source": {
        "title": "Rev. Proc. 2025-32: 2026 inflation adjusted items (sections 2.14, 4.15 and 4.42)",
        "url": "https://www.irs.gov/pub/irs-drop/rp-25-32.pdf",
        "publisher": "IRS",
        "checked": "2026-10-28"
      }
    },
    {
      "label": "2026 gift tax annual exclusion, per recipient",
      "value": 19000,
      "unit": "USD",
      "display": "$19,000",
      "validFrom": "2026-01-01",
      "validUntil": "2026-12-31",
      "asOf": "2026-10-28",
      "source": {
        "title": "Rev. Proc. 2025-32: 2026 inflation adjusted items (sections 2.14, 4.15 and 4.42)",
        "url": "https://www.irs.gov/pub/irs-drop/rp-25-32.pdf",
        "publisher": "IRS",
        "checked": "2026-10-28"
      }
    },
    {
      "label": "Dependent care FSA exclusion (2026 and later, set by law)",
      "value": 7500,
      "unit": "USD",
      "display": "$7,500 ($3,750 married filing separately)",
      "validFrom": "2026-01-01",
      "asOf": "2026-10-28",
      "source": {
        "title": "Public Law 119-21: section 70404 (dependent care assistance) and section 71307 (bronze and catastrophic plans treated as HDHPs)",
        "url": "https://www.govinfo.gov/content/pkg/PLAW-119publ21/html/PLAW-119publ21.htm",
        "publisher": "GovInfo",
        "checked": "2026-10-28"
      }
    },
    {
      "label": "HSA additional contribution, age 55 or over (set by law)",
      "value": 1000,
      "unit": "USD",
      "display": "$1,000",
      "asOf": "2026-10-28",
      "source": {
        "title": "Publication 969: Health Savings Accounts and Other Tax-Favored Health Plans",
        "url": "https://www.irs.gov/publications/p969",
        "publisher": "IRS",
        "checked": "2026-10-28"
      }
    }
  ],
  "sources": [
    {
      "title": "Rev. Proc. 2026-24: 2027 inflation adjusted amounts for Health Savings Accounts",
      "url": "https://www.irs.gov/pub/irs-drop/rp-26-24.pdf",
      "publisher": "IRS",
      "checked": "2026-10-28"
    },
    {
      "title": "Rev. Proc. 2025-19: 2026 inflation adjusted amounts for Health Savings Accounts",
      "url": "https://www.irs.gov/pub/irs-drop/rp-25-19.pdf",
      "publisher": "IRS",
      "checked": "2026-10-28"
    },
    {
      "title": "Notice 2025-67: 2026 Amounts Relating to Retirement Plans and IRAs, as Adjusted for Changes in Cost-of-Living",
      "url": "https://www.irs.gov/pub/irs-drop/n-25-67.pdf",
      "publisher": "IRS",
      "checked": "2026-10-28"
    },
    {
      "title": "Rev. Proc. 2025-32: 2026 inflation adjusted items (sections 2.14, 4.15 and 4.42)",
      "url": "https://www.irs.gov/pub/irs-drop/rp-25-32.pdf",
      "publisher": "IRS",
      "checked": "2026-10-28"
    },
    {
      "title": "Public Law 119-21: section 70404 (dependent care assistance) and section 71307 (bronze and catastrophic plans treated as HDHPs)",
      "url": "https://www.govinfo.gov/content/pkg/PLAW-119publ21/html/PLAW-119publ21.htm",
      "publisher": "GovInfo",
      "checked": "2026-10-28"
    },
    {
      "title": "Correction to the dependent care benefits exclusion amount in the 2026 General Instructions for Forms W-2 and W-3",
      "url": "https://www.irs.gov/forms-pubs/correction-to-the-dependent-care-benefits-exclusion-amount-in-the-2026-general-instructions-for-forms-w-2-and-w-3",
      "publisher": "IRS",
      "checked": "2026-10-28"
    },
    {
      "title": "26 U.S.C. 223: Health savings accounts (2024 edition, before the 2025 amendments; background for 223(b)(3))",
      "url": "https://www.govinfo.gov/content/pkg/USCODE-2024-title26/html/USCODE-2024-title26-subtitleA-chap1-subchapB-partVII-sec223.htm",
      "publisher": "GovInfo",
      "checked": "2026-10-28"
    },
    {
      "title": "Contribution and Benefit Base (taxable maximum), 1937–2027",
      "url": "https://www.ssa.gov/oact/cola/cbb.html",
      "publisher": "Social Security Administration",
      "checked": "2026-10-27"
    },
    {
      "title": "IRS news releases for the current month, viewed October 28, 2026 (no 2027 retirement or inflation-adjustment release listed; this page changes each month)",
      "url": "https://www.irs.gov/newsroom/news-releases-for-current-month",
      "publisher": "IRS",
      "checked": "2026-10-28"
    },
    {
      "title": "26 U.S.C. 129: Dependent care assistance programs (2024 edition, before P.L. 119-21; background only: the current $7,500 is set by P.L. 119-21, section 70404)",
      "url": "https://www.govinfo.gov/content/pkg/USCODE-2024-title26/html/USCODE-2024-title26-subtitleA-chap1-subchapB-partIII-sec129.htm",
      "publisher": "GovInfo",
      "checked": "2026-10-28"
    },
    {
      "title": "Publication 969: Health Savings Accounts and Other Tax-Favored Health Plans",
      "url": "https://www.irs.gov/publications/p969",
      "publisher": "IRS",
      "checked": "2026-10-28"
    },
    {
      "title": "Internal Revenue Bulletins index, viewed October 28, 2026 (latest: 2026-44, listed on the index on 10/23/2026, bulletin dated October 26, 2026; no 2027 inflation-adjustment procedure or 2027 retirement COLA notice)",
      "url": "https://www.irs.gov/internal-revenue-bulletins",
      "publisher": "IRS",
      "checked": "2026-10-28"
    },
    {
      "title": "COLA increases for dollar limitations on benefits and contributions, viewed October 28, 2026 (lists 2023 to 2026)",
      "url": "https://www.irs.gov/retirement-plans/cola-increases-for-dollar-limitations-on-benefits-and-contributions",
      "publisher": "IRS",
      "checked": "2026-10-28"
    },
    {
      "title": "Publication 590-A: Contributions to Individual Retirement Arrangements (IRAs)",
      "url": "https://www.irs.gov/publications/p590a",
      "publisher": "IRS",
      "checked": "2026-10-28"
    },
    {
      "title": "Topic no. 751: Social Security and Medicare withholding rates",
      "url": "https://www.irs.gov/taxtopics/tc751",
      "publisher": "IRS",
      "checked": "2026-10-28"
    },
    {
      "title": "How much salary can you defer if you’re eligible for more than one retirement plan?",
      "url": "https://www.irs.gov/retirement-plans/how-much-salary-can-you-defer-if-youre-eligible-for-more-than-one-retirement-plan",
      "publisher": "IRS",
      "checked": "2026-10-28"
    }
  ]
}