For 2027, you can contribute up to $7,500 to traditional and Roth IRAs combined, or $8,600 if you are 50 or older. The limit is unchanged from 2026, but the income ranges moved up: Roth IRA eligibility phases out at $158,000–$173,000 of modified AGI for single filers and $250,000–$260,000 for joint filers, per IRS Notice 2026-66.
What are the IRA limits for 2027?
| Limit | 2026 | 2027 |
|---|---|---|
| IRA contribution limit (traditional + Roth combined) | $7,500 | $7,500 |
| Catch-up, age 50 and over | $1,100 | $1,100 |
| Maximum at 50+ | $8,600 | $8,600 |
| Roth IRA phase-out, single / head of household | $153,000–$168,000 | $158,000–$173,000 |
| Roth IRA phase-out, married filing jointly | $242,000–$252,000 | $250,000–$260,000 |
| Roth IRA phase-out, married filing separately | $0–$10,000 | $0–$10,000 |
| Qualified charitable distribution limit | $111,000 | $114,000 |
You also need earned income at least equal to what you contribute; a non-working spouse can use the working spouse's income on a joint return.
Roth IRA income limits 2027
Below the start of the range you can contribute the full amount; at or above the top, nothing directly. In between, IRS Publication 590-A reduces the limit in proportion to how far into the range your modified AGI is, then rounds up to the next $10, with a $200 minimum.
Single or head of household (range $158,000–$173,000):
| Modified AGI | Under 50 (2027) | 50 and over (2027) | Under 50 at 2026 range |
|---|---|---|---|
| $158,000 | $7,500 | $8,600 | $5,000 |
| $160,000 | $6,500 | $7,460 | $4,000 |
| $165,000 | $4,000 | $4,590 | $1,500 |
| $170,000 | $1,500 | $1,720 | $0 |
| $172,500 | $250 | $290 | $0 |
Married filing jointly (range $250,000–$260,000), per spouse:
| Modified AGI | Under 50 (2027) | 50 and over (2027) | Under 50 at 2026 range |
|---|---|---|---|
| $250,000 | $7,500 | $8,600 | $1,500 |
| $252,000 | $6,000 | $6,880 | $0 |
| $255,000 | $3,750 | $4,300 | $0 |
| $258,000 | $1,500 | $1,720 | $0 |
| $259,900 | $200 | $200 | $0 |
The last column shows what the same income allowed in 2026: a single filer at $165,000 could put in $1,500 in 2026 but $4,000 in 2027. The $259,900 row shows the $200 floor at work: the formula gives $75 (under 50) or $86 (50 and over), and both are raised to $200.
Worked example
Sam is 52, single, with a 2027 modified AGI of $165,000. The base limit is $8,600. Sam is $8,000 below the $173,000 top of the range, so the allowed share is $8,000 ÷ $15,000 = 53.33%. $8,600 × 0.5333 = $4,586.67, rounded up to the next $10 is $4,590. Any remaining room up to $8,600 can still go into a traditional IRA, nondeductible if Sam has a workplace plan and earns this much.
Can you deduct a traditional IRA contribution in 2027?
Anyone with earned income can contribute to a traditional IRA. The question is whether the contribution is deductible, and that depends on whether you or your spouse are covered by a retirement plan at work:
| Situation | 2026 phase-out | 2027 phase-out |
|---|---|---|
| Single or head of household, covered by a workplace plan | $81,000–$91,000 | $83,000–$93,000 |
| Married filing jointly, contributor covered | $129,000–$149,000 | $133,000–$153,000 |
| Married filing jointly, only the spouse covered | $242,000–$252,000 | $250,000–$260,000 |
| Married filing separately, covered | $0–$10,000 | $0–$10,000 |
If neither spouse is covered by a workplace plan, the full contribution is deductible at any income. The same Pub. 590-A rounding applies. For a single filer under 50 who is covered at work, $85,000 of modified AGI leaves a $6,000 deduction; $88,000 leaves $3,750; $91,000 leaves $1,500; and $92,900 leaves $200. For a covered joint filer at $140,000 the deduction is $4,880, because the range is $20,000 wide: $7,500 × $13,000 ÷ $20,000 = $4,875, rounded up to $4,880.
How do the 2027 IRA limits compare with a 401(k)?
The IRA limit is separate from workplace-plan limits, which did go up: the 2027 401(k) limit is $25,500. A 45-year-old with both can save $33,000 in 2027 ($25,500 + $7,500), and someone aged 60–63 up to $45,850 ($37,250 + $8,600). The income limits above apply only to IRAs; a Roth 401(k) has no income test.
Common mistakes
- Counting the limit per account. $7,500 is the total across every IRA you own, traditional and Roth.
- Using AGI instead of modified AGI. Roth MAGI excludes income from Roth conversions and adds back some deductions; use the Pub. 590-A worksheet.
- Missing the excess. An over-contribution costs 6% a year until it is withdrawn or absorbed. If income ends up above the range, recharacterize or withdraw before the filing deadline.
For 2026 figures see the Roth IRA income limits 2026 guide, and the Roth IRA contribution limits by year table for history.
This guide is educational and not tax or investment advice.