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2027 contribution limits: 401(k), IRA, HSA, FSA, gift tax and Social Security (2026 vs 2027)

As of October 28, 2026, the IRS has published the 2027 HSA limits ($4,500 self-only, $9,000 family) and SSA has published the 2027 Social Security wage base ($192,300). We did not find the 2027 401(k) and IRA limits on the IRS newsroom, Internal Revenue Bulletin and COLA pages we checked; for 2026 they are $24,500 and $7,500.

Last fact-checked: , by a different AI model (Codex) against the official sources

2027 amounts known as of October 28, 20269 of 18

7 announced by the IRS or SSA, 2 set by law, 9 not found yet on the IRS pages we checked.

Your limits by age

Age at the end of 2026: 46. At the end of 2027: 47.

Limit20262027
401(k), 403(b), 457(b), TSP with catch-up$24,500Not found yet
IRA with catch-up$7,500Not found yet
HSA with age-55 amount$4,400$4,500
  • These are the IRS limits for your age. The tool does not check whether you are eligible or whether your plan allows catch-up contributions.
  • The 401(k), 403(b) and TSP deferral limit is one limit for all of those plans combined. Governmental 457(b) has its own separate limit of the same amount, and it includes both employee and employer contributions.[16] The amounts in this box do not subtract any 457(b) employer contributions.
  • IRA: your limit is also capped by your taxable compensation for the year. On a joint return, a spousal IRA can use the couple's combined compensation.[14]
  • HSA: contributions by your employer, including through a cafeteria plan, count toward this limit.
  1. RetirementNot found yet

    401(k), 403(b) and TSP employee deferrals; governmental 457(b) annual limit

    2026
    $24,500
    2027
    Not found yet
    Change
    —

    401(k), 403(b) and TSP: employee elective deferrals (pre-tax and Roth combined). Governmental 457(b): a separate limit of the same amount that includes both employee and employer contributions.

    2026: Notice 2025-67. 2027: not found as of October 28, 2026 on the IRS newsroom, Internal Revenue Bulletin and COLA pages we checked.

  2. RetirementNot found yet

    Catch-up contribution, age 50 or over (401(k), 403(b), governmental 457(b), TSP)

    2026
    $8,000
    2027
    Not found yet
    Change
    —

    Added on top of the employee deferral limit if the plan allows it. SIMPLE plans have their own catch-up amount, not shown here.

    2026: Notice 2025-67. 2027: not found as of October 28, 2026 on the IRS newsroom, Internal Revenue Bulletin and COLA pages we checked.

  3. RetirementNot found yet

    Catch-up contribution, age 60, 61, 62 or 63

    2026
    $11,250
    2027
    Not found yet
    Change
    —

    Used instead of the age-50 catch-up by people who attain age 60, 61, 62 or 63 in the year, if the plan allows it.

    2026: Notice 2025-67. 2027: not found as of October 28, 2026 on the IRS newsroom, Internal Revenue Bulletin and COLA pages we checked.

  4. RetirementNot found yet

    IRA contribution limit (traditional and Roth combined)

    2026
    $7,500
    2027
    Not found yet
    Change
    —

    Total for all your traditional and Roth IRAs. Roth eligibility and the traditional IRA deduction depend on income.

    2026: Notice 2025-67. 2027: not found as of October 28, 2026 on the IRS newsroom, Internal Revenue Bulletin and COLA pages we checked.

  5. RetirementNot found yet

    IRA catch-up, age 50 or over

    2026
    $1,100
    2027
    Not found yet
    Change
    —

    Added to the IRA limit if you are 50 or older by the end of the year.

    2026: Notice 2025-67. 2027: not found as of October 28, 2026 on the IRS newsroom, Internal Revenue Bulletin and COLA pages we checked.

  6. HealthAnnounced

    HSA contribution limit, self-only coverage

    2026
    $4,400
    2027
    $4,500
    Change
    +$100

    For an eligible person with self-only coverage under a high deductible health plan (HDHP).

    2026: Rev. Proc. 2025-19. 2027: Rev. Proc. 2026-24.

  7. HealthAnnounced

    HSA contribution limit, family coverage

    2026
    $8,750
    2027
    $9,000
    Change
    +$250

    For an eligible person with family coverage under an HDHP.

    2026: Rev. Proc. 2025-19. 2027: Rev. Proc. 2026-24.

  8. HealthSet by law

    HSA additional contribution, age 55 or over

    2026
    $1,000
    2027
    $1,000
    Change
    $0

    Added to the HSA limit if you are an eligible person aged 55 or older at the end of the year.

    2026: IRS Publication 969. 2027: 26 U.S.C. 223(b)(3).

  9. HealthAnnounced

    HDHP minimum annual deductible, self-only

    2026
    $1,700
    2027
    $1,750
    Change
    +$50

    General rule: a plan with a lower deductible is not an HDHP for HSA purposes. Exception from 2026: bronze and catastrophic plans offered as individual coverage through an Exchange are treated as HDHPs (P.L. 119-21, section 71307).

    2026: Rev. Proc. 2025-19. 2027: Rev. Proc. 2026-24.

  10. HealthAnnounced

    HDHP minimum annual deductible, family

    2026
    $3,400
    2027
    $3,500
    Change
    +$100

    General rule: a plan with a lower deductible is not an HDHP for HSA purposes. Exception from 2026: bronze and catastrophic plans offered as individual coverage through an Exchange are treated as HDHPs (P.L. 119-21, section 71307).

    2026: Rev. Proc. 2025-19. 2027: Rev. Proc. 2026-24.

  11. HealthAnnounced

    HDHP maximum out-of-pocket, self-only

    2026
    $8,500
    2027
    $8,700
    Change
    +$200

    Deductibles, co-payments and other amounts, but not premiums.

    2026: Rev. Proc. 2025-19. 2027: Rev. Proc. 2026-24.

  12. HealthAnnounced

    HDHP maximum out-of-pocket, family

    2026
    $17,000
    2027
    $17,400
    Change
    +$400

    Deductibles, co-payments and other amounts, but not premiums.

    2026: Rev. Proc. 2025-19. 2027: Rev. Proc. 2026-24.

  13. HealthNot found yet

    Health FSA salary reduction limit

    2026
    $3,400
    2027
    Not found yet
    Change
    —

    Your own salary reductions to a health flexible spending arrangement under a cafeteria plan.

    2026: Rev. Proc. 2025-32. 2027: not found as of October 28, 2026 on the IRS newsroom, Internal Revenue Bulletin and COLA pages we checked.

  14. HealthNot found yet

    Health FSA maximum carryover

    2026
    $680
    2027
    Not found yet
    Change
    —

    Only if your employer's plan allows a carryover of unused amounts.

    2026: Rev. Proc. 2025-32. 2027: not found as of October 28, 2026 on the IRS newsroom, Internal Revenue Bulletin and COLA pages we checked.

  15. HealthSet by law

    Dependent care FSA (dependent care assistance) exclusion

    2026
    $7,500
    2027
    $7,500
    Change
    $0

    Maximum yearly amount you can exclude from income ($3,750 for a married person who files a separate return). The exclusion also cannot exceed your earned income; if you are married, it cannot exceed the lower of your and your spouse's earned income.

    2026: IRS W-2 correction. 2027: P.L. 119-21, sec. 70404.

  16. GiftNot found yet

    Gift tax annual exclusion, per recipient

    2026
    $19,000
    2027
    Not found yet
    Change
    —

    Gifts of present interests to any one person in a calendar year.

    2026: Rev. Proc. 2025-32. 2027: not found as of October 28, 2026 on the IRS newsroom, Internal Revenue Bulletin and COLA pages we checked.

  17. GiftNot found yet

    Estate and gift tax basic exclusion amount (lifetime)

    2026
    $15,000,000
    2027
    Not found yet
    Change
    —

    Used in the unified credit against estate tax and gift tax. The IRS says it will be adjusted for inflation for 2027.

    2026: Rev. Proc. 2025-32. 2027: not found as of October 28, 2026 on the IRS newsroom, Internal Revenue Bulletin and COLA pages we checked.

  18. PayrollAnnounced

    Social Security wage base (taxable maximum)

    2026
    $184,500
    2027
    $192,300
    Change
    +$7,800

    Wages above this amount have no Social Security (OASDI) tax. Medicare tax has no wage limit.

    2026: SSA Contribution and Benefit Base. 2027: SSA Contribution and Benefit Base.

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Example

Born in 1966 (age 60 at the end of 2026): 401(k) limit $24,500 + $11,250 catch-up = $35,750 for 2026.

Common mistake

A 2027 401(k) or IRA number with no IRS document behind it may be an estimate. On October 28, 2026 we did not find it on the IRS newsroom, Internal Revenue Bulletin and COLA pages we checked.

Next step

To count bank business days before a year-end deadline, use the Bank holidays 2026–2027 and bank business day calculator.

Key figures and sources14 items2027 HSA limit, self-only coverage: $4,500
ItemValueValidSourceChecked
2027 HSA limit, self-only coverage$4,500January 1, 2027 to December 31, 2027Source 1Checked
2027 HSA limit, family coverage$9,000January 1, 2027 to December 31, 2027Source 1Checked
2027 Social Security wage base$192,300January 1, 2027 to December 31, 2027Source 8Checked
2027 HDHP minimum deductible, self-only$1,750January 1, 2027 to December 31, 2027Source 1Checked
2027 HDHP maximum out-of-pocket, self-only$8,700January 1, 2027 to December 31, 2027Source 1Checked
2027 401(k), IRA, health FSA, gift tax annual exclusion and estate and gift tax basic exclusion amountsNot found on the IRS newsroom, Internal Revenue Bulletin and COLA pages we checked on October 28, 2026Source 12Checked
2026 401(k), 403(b) and TSP employee deferral limit (governmental 457(b): separate limit of the same amount, including employer contributions)$24,500January 1, 2026 to December 31, 2026Source 3Checked
2026 catch-up, age 50 or over$8,000January 1, 2026 to December 31, 2026Source 3Checked
2026 catch-up, age 60 to 63$11,250January 1, 2026 to December 31, 2026Source 3Checked
2026 IRA limit$7,500 (+$1,100 age 50 or over)January 1, 2026 to December 31, 2026Source 3Checked
2026 health FSA salary reduction limit$3,400 (carryover $680)January 1, 2026 to December 31, 2026Source 4Checked
2026 gift tax annual exclusion, per recipient$19,000January 1, 2026 to December 31, 2026Source 4Checked
Dependent care FSA exclusion (2026 and later, set by law)$7,500 ($3,750 married filing separately)from January 1, 2026Source 5Checked
HSA additional contribution, age 55 or over (set by law)$1,000Source 11Checked

Machine-readable version (JSON)　You may reuse these figures with a link to this page (CC BY 4.0).

Which 2027 limits are knownRetirement: 0 of 5 known. Health: 8 of 10 known. Gift: 0 of 2 known. Payroll: 1 of 1 known. No 2027 retirement amount was found on the IRS pages we checked as of October 28, 2026. The HSA annual limits, the HDHP amounts and the Social Security wage base are announced. The HSA age-55 amount and the dependent care exclusion are set by law.As of October 28, 2026Which 2027 limits are known?RetirementHealthGiftPayrollAnnouncedSet by lawNot found yetIRS and SSA documents; one square per item

2026 and 2027 limits in one table

The table combines amounts published by the IRS[3][1] and SSA[8] with two amounts set by law: the HSA age-55 amount[11] and the dependent care exclusion.[5] “Not found yet” means that on October 28, 2026 we did not find the 2027 amount on the IRS newsroom,[9] the Internal Revenue Bulletin index[12] and the IRS COLA table.[13] We do not show forecasts.

Limit20262027
Retirement
401(k), 403(b) and TSP employee deferrals; governmental 457(b) annual limit$24,500[3]Not found yet
Catch-up contribution, age 50 or over (401(k), 403(b), governmental 457(b), TSP)$8,000[3]Not found yet
Catch-up contribution, age 60, 61, 62 or 63$11,250[3]Not found yet
IRA contribution limit (traditional and Roth combined)$7,500[3]Not found yet
IRA catch-up, age 50 or over$1,100[3]Not found yet
Health
HSA contribution limit, self-only coverage$4,400[2]$4,500[1]
HSA contribution limit, family coverage$8,750[2]$9,000[1]
HSA additional contribution, age 55 or over$1,000[11]$1,000[7]
HDHP minimum annual deductible, self-only$1,700[2]$1,750[1]
HDHP minimum annual deductible, family$3,400[2]$3,500[1]
HDHP maximum out-of-pocket, self-only$8,500[2]$8,700[1]
HDHP maximum out-of-pocket, family$17,000[2]$17,400[1]
Health FSA salary reduction limit$3,400[4]Not found yet
Health FSA maximum carryover$680[4]Not found yet
Dependent care FSA (dependent care assistance) exclusion$7,500[6]$7,500[5]
Gift
Gift tax annual exclusion, per recipient$19,000[4]Not found yet
Estate and gift tax basic exclusion amount (lifetime)$15,000,000[4]Not found yet
Payroll
Social Security wage base (taxable maximum)$184,500[8]$192,300[8]

What the statuses mean

Announced
The IRS or SSA has published the 2027 amount.
Set by law
The amount is written in the law as of October 28, 2026. We found no separate 2027 amount.
Not found yet
On the checked date we did not find the 2027 amount on the IRS newsroom, Internal Revenue Bulletin and COLA pages we checked. The page shows the 2026 amount only. We do not show forecasts.

The HSA additional contribution for age 55 or over is $1,000.[11] The law sets this amount for 2009 and later years, and the yearly inflation adjustment in the same section does not cover it.[7] The linked code page is the 2024 edition, before the 2025 amendments; those amendments did not change this amount. The dependent care exclusion is $7,500 ($3,750 if married filing separately) for taxable years beginning after 2025 (P.L. 119-21, section 70404).[5] The 2024 code page for section 129 still shows the old $5,000 in section 129(a); P.L. 119-21, section 70404 changed only that amount. Section 129(b) also limits the exclusion to your earned income, or to the lower of your and your spouse's earned income if you are married.[10] The IRS confirms $7,500 for 2026.[6]

How the “your limits” box works

  • Your age is your age at the end of the year: the year minus your birth year.
  • From age 50, the tool adds the age-50 catch-up to the employee deferral limit and the IRA catch-up to the IRA limit.[3]
  • At ages 60, 61, 62 and 63, the tool uses the age 60–63 catch-up ($11,250 in 2026) instead of the age-50 catch-up.[3]
  • From age 55, the tool adds the $1,000 HSA additional contribution if you have HDHP coverage.[11] Employer contributions count toward the HSA total; the tool does not subtract them.[11]
  • The IRA figure is the age-based maximum. Your own IRA limit is the smaller of that amount and your taxable compensation. If you file a joint return, the spousal IRA rule lets a spouse with little or no compensation use the couple's combined compensation.[14]
  • Example: born in 1966, age 60 at the end of 2026: $24,500 + $11,250 = $35,750.
  • Example: born in 1971, age 55 at the end of 2026, family HSA: $8,750 + $1,000 = $9,750.
  • Social Security: wages above $192,300 in 2027 have no Social Security tax. SSA gives a maximum employee tax of $11,922.60 for 2027 (6.2%).[8] Medicare tax has no wage base limit. Employers withhold an extra 0.9% Additional Medicare Tax on wages over $200,000 in a year; that is a threshold, not a wage cap.[15]

What this tool does not cover

  • Eligibility. The tool shows IRS limits. It does not check whether you can contribute to an HSA (for example, Medicare enrollment or other coverage) or a Roth IRA (income limits), or whether you can deduct a traditional IRA contribution. From 2026, bronze and catastrophic plans bought as individual coverage through an Exchange count as HDHPs even with a lower deductible.[5]
  • Plan rules. Your plan decides whether it allows catch-up contributions. Some high earners must make catch-up contributions as Roth contributions; the tool does not check this.
  • Other plan types and special rules. SIMPLE IRA and SIMPLE 401(k) limits, the 403(b) 15-year rule, the 457(b) final-three-years catch-up, employer contributions and the total defined contribution limit are not shown.
  • Direct primary care. For 2027, if the total monthly fees for all your direct primary care arrangements are $150 or less ($300 if an arrangement covers more than one person), those arrangements do not by themselves stop HSA eligibility. You must still meet the other HSA eligibility rules.[1] The tool does not track this rule.
  • Prorated limits. HSA limits for part-year coverage, and the rules for two spouses with HSAs, are not calculated.
  • Advice. The page does not say how much to save or where. For your own case, see the IRS documents linked on each item or a tax professional.
  • Forecasts. The page does not show expected 2027 amounts. It shows only amounts the IRS or SSA has published, or amounts written in the law.

Frequently asked questions

What is the 401(k) limit for 2027?

As of October 28, 2026, we did not find it on the IRS newsroom, Internal Revenue Bulletin and COLA pages we checked. For 2026 the 401(k), 403(b) and TSP employee deferral limit is $24,500 (governmental 457(b) plans have a separate $24,500 limit that also counts employer contributions), the catch-up for age 50 or over is $8,000, and the catch-up for ages 60 to 63 is $11,250 (IRS Notice 2025-67).

What are the 2027 HSA contribution limits?

$4,500 for self-only coverage and $9,000 for family coverage (IRS Rev. Proc. 2026-24). In 2026 they are $4,400 and $8,750. If you are 55 or older at the end of the year, you can add $1,000 (IRS Publication 969). Employer contributions, including those through a cafeteria plan, count toward the same yearly limit.

What is the Social Security wage base for 2027?

$192,300, up from $184,500 in 2026 (SSA). Wages above this amount have no Social Security tax. The maximum employee Social Security tax in 2027 is $11,922.60.

What is the 2027 IRA contribution limit?

As of October 28, 2026, we did not find it on the IRS newsroom, Internal Revenue Bulletin and COLA pages we checked. For 2026 the IRA limit is $7,500, plus $1,100 if you are 50 or older (IRS Notice 2025-67).

What is the dependent care FSA limit for 2027?

$7,500 a year, or $3,750 for a married person who files a separate return (P.L. 119-21, section 70404; IRS correction to the 2026 Form W-2 instructions). This is the maximum amount you can exclude from income. The exclusion also cannot exceed your earned income or, if you are married, the lower of your and your spouse's earned income (26 U.S.C. 129(b)). Under the law as of October 28, 2026, the amount is $7,500 ($3,750 married filing separately) from 2026; we found no separate 2027 amount.

Disclaimer

The calculations and text on this page are for information only. They are not tax, legal or financial advice. The official notices and decisions of the competent authority apply.

An AI model checked the facts on this page against the sources below. No person reviewed this page. Before an important decision, confirm with the authority or a professional.

Sources

How we made this page

AI helped make this page. We first read the official sources. Then we wrote the calculation rules and the text. After that, a different AI model (Codex) checked the page against the sources (2026-10-28). No person reviewed this page.

Every amount was read in the official document on 2026-10-27; the documents were reopened on 2026-10-28. Notice 2025-67 (2026 retirement limits): 402(g) elective deferrals “increased from $23,500 to $24,500”, 457(e)(15) the same, catch-up for age 50 or over “increased from $7,500 to $8,000”, catch-up for people who attain age 60, 61, 62 or 63 “remains $11,250”, IRA deductible amount “increased from $7,000 to $7,500”, IRA catch-up “increased from $1,000 to $1,100”. Rev. Proc. 2025-19 (2026 HSA): $4,400 and $8,750; HDHP deductible $1,700 and $3,400; out-of-pocket $8,500 and $17,000. Rev. Proc. 2026-24 (2027 HSA): $4,500 and $9,000; HDHP deductible $1,750 and $3,500; out-of-pocket $8,700 and $17,400. Rev. Proc. 2025-32: health FSA $3,400, carryover $680 (section 4.15), gift annual exclusion $19,000 (section 4.42), basic exclusion amount $15,000,000 for 2026, “adjusted for inflation for calendar year 2027” (section 2.14).

Set by law: the HSA additional contribution (IRS Publication 969: “your contribution limit is increased by $1,000”) for age 55 or over is $1,000 for “2009 and thereafter” (26 U.S.C. 223(b)(3)(B)); the cost-of-living adjustment in section 223(g)(1) does not cover (b)(3). P.L. 119-21 does not amend section 223(b). It amends section 223(g)(1) to cover “(b)(2), (c)(2)(A), and in the case of taxable years beginning after 2026, (c)(1)(E)(ii)(II)”, so (b)(3) is still not adjusted (P.L. 119-21 full text searched on GovInfo on 2026-10-27). The dependent care exclusion became $7,500 ($3,750 married filing separately) for taxable years beginning after December 31, 2025 (P.L. 119-21, section 70404 strikes “$5,000 ($2,500” and inserts “$7,500 ($3,750” in section 129(a)(2)(A), which reads “$2,500 in the case of a separate return by a married individual”). The IRS W-2 correction page confirms $7,500 “beginning in 2026”. Under the law as of 2026-10-28, we found no separate 2027 amount for either item.

Social Security: SSA's Contribution and Benefit Base page says “For earnings in 2027, this base is $192,300” and lists $184,500 for 2026. The same page gives the 2027 maximum OASDI tax of $11,922.60 for an employee (6.2%). ssa.gov blocks automated requests; we read the page in a browser on 2026-10-27.

Not yet published: on 2026-10-28 we did not find 2027 retirement plan limits or 2027 inflation adjustments on the IRS newsroom (latest release IR-2026-128, Oct. 23, 2026), the Internal Revenue Bulletin index (latest bulletin 2026-44, listed on the index on 10/23/2026 and dated October 26, 2026: Notice 2026-63 and Rev. Proc. 2026-31, neither on 2027 amounts) or the IRS COLA table (columns 2023 to 2026). This is what we found on those pages, not proof that the IRS has published nothing elsewhere. We show the 2026 amount only and no forecast. We update the page when the IRS publishes them.

Your limits: the tool uses your age at the end of the year (year minus birth year). It adds the age-50 catch-up from age 50, the age 60–63 catch-up instead of it at ages 60 to 63, the IRA catch-up from age 50 and the HSA additional contribution from age 55. It does not check whether you are eligible, whether your plan allows catch-ups, or other limits (see “What this tool does not cover”). The IRA amount is the age-based maximum; your own IRA limit is also capped by your taxable compensation, or on a joint return by the couple's combined compensation under the spousal IRA rule (IRS Publication 590-A). Employer HSA contributions count toward the HSA limit (IRS Publication 969). The 401(k), 403(b) and TSP deferral limit is one limit for all of those plans combined; the governmental 457(b) limit is separate and includes both employee and employer contributions (IRS, “How much salary can you defer if you’re eligible for more than one retirement plan?”).

Checks (node web/src/tools/us-limits-2027/test.mjs): born 1966, age 60 in 2026: $24,500 + $11,250 = $35,750. Born 1962, age 64 in 2026: $24,500 + $8,000 = $32,500. Born 1971, age 55 in 2026, family HSA: $8,750 + $1,000 = $9,750; born 1972, age 55 in 2027: $9,000 + $1,000 = $10,000. HSA family change 2026 to 2027: +$250. Social Security wage base change: +$7,800.

Last updated: 2026-10-28

Cite this page

TidyFact. (2026, October 28). 2027 contribution limits tracker. https://tidyfact.com/en-us/contribution-limits-2027/

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