2026 Roth IRA limits: how much you can contribute
The 2026 Roth IRA cap is $7,500, or $8,600 at age 50 or older. Check income eligibility, the shared IRA limit and what to do before contributing.
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For tax year 2026, the maximum regular Roth IRA contribution is $7,500, or $8,600 if you are age 50 or older by December 31, 2026. Your actual limit may be lower because of your income, taxable compensation or contributions to traditional IRAs. The age-50 catch-up amount is $1,100, included in the $8,600 total—not added on top. See the IRS contribution limits and 2026 adjustment notice.
The cap is shared across your IRAs
| Your age at the end of 2026 | Maximum regular contributions to traditional and Roth IRAs combined |
|---|---|
| Under 50 | $7,500 |
| 50 or older | $8,600 |
Opening another IRA does not create another allowance. For example, if you are under 50 and contribute $2,000 to a traditional IRA for 2026, you have at most $5,500 left for Roth IRA contributions, assuming you meet the compensation and income requirements.
Your combined regular contributions generally cannot exceed your taxable compensation for the year. If you file jointly, a spouse’s compensation may support contributions to your own IRA; each spouse has a separate annual cap, and combined contributions cannot exceed the couple’s eligible compensation. Participation in a workplace retirement plan does not, by itself, prevent an IRA contribution. These rules are explained in the IRS contribution-limit guidance.
2026 Roth IRA income eligibility
The income test uses modified adjusted gross income for Roth IRA purposes (MAGI), not simply your salary or taxable income.
| Filing status | MAGI allowing the full cap, subject to other limits | Phaseout range—calculate your limit | No regular Roth contribution allowed |
|---|---|---|---|
| Single or head of household | Below $153,000 | $153,000 to less than $168,000 | $168,000 or more |
| Married filing jointly or qualifying surviving spouse | Below $242,000 | $242,000 to less than $252,000 | $252,000 or more |
| Married filing separately; did not live with spouse at any time in 2026 | Below $153,000 | $153,000 to less than $168,000 | $168,000 or more |
| Married filing separately; lived with spouse at any time in 2026 | $0 | More than $0 to less than $10,000 | $10,000 or more |
The full age-based cap remains subject to compensation and the shared IRA limit. Within the phaseout, the allowable amount gradually decreases. The IRS 2026 notice establishes the thresholds; Publication 590-A’s 2026 updates also explain the separate-return living-arrangement rules.
MAGI starts with adjusted gross income and applies specific adjustments, including adding back certain deductions and exclusions. If you are near a threshold, use tax software configured for 2026 or have a tax professional calculate your allowance before depositing the maximum. Publication 590-A explains the calculation in its Roth IRA worksheets, but its 2025 examples should not be copied unchanged for 2026.
Check these items before contributing
- Confirm eligible compensation. Wages and qualifying self-employment income generally count; interest, dividends and pension income generally do not. Special categories are covered in Publication 590-A.
- Total contributions at every IRA provider. Count regular traditional and Roth IRA contributions designated for 2026, not just deposits at one institution.
- Confirm the tax year. Roth contributions can be made during the year or by that year’s tax-return filing deadline, excluding extensions. Contributions for 2026 can therefore extend into 2027; tell the provider which tax year the deposit is for. See the IRS contribution timing rules.
- Do not expect a Roth contribution deduction. Roth IRA contributions are not deductible on your federal return, according to the IRS Roth IRA guidance.
If you already contributed too much
An excess contribution can result from exceeding either the dollar cap or your income-based allowance. The IRS generally imposes a 6% annual excise tax while an excess remains uncorrected. A timely return of the excess and its attributable earnings, by the return due date including extensions, can avoid that tax under the IRS excess-contribution rules. Returned earnings are generally taxable for the year the excess contribution was made, as explained in Publication 590-A.
If you suspect an excess, pause further contributions and contact your IRA provider about its correction procedure. Ask a tax professional to resolve uncertain MAGI, prior-year excesses or reporting requirements rather than treating an ordinary withdrawal as a completed correction.