For 2026, you can contribute up to $7,500 to a Roth IRA ($8,600 if you are 50 or older), but only if your modified adjusted gross income (MAGI) is below the phase-out range. The range is $153,000–$168,000 for single and head-of-household filers and $242,000–$252,000 for married couples filing jointly, per the IRS.
Below the lower number, the full amount is allowed. Inside the range, the limit is reduced. At or above the upper number, direct Roth IRA contributions are not allowed for that year.
What are the Roth IRA income limits for 2026?
The IRS announced the 2026 figures in November 2025 (Notice 2025-67). The table below shows how the allowed contribution depends on filing status and MAGI.
| Filing status | Full contribution if MAGI is below | Reduced contribution if MAGI is | No direct contribution if MAGI is |
|---|---|---|---|
| Single, head of household, or married filing separately (did not live with spouse) | $153,000 | $153,000 – $167,999 | $168,000 or more |
| Married filing jointly or qualifying surviving spouse | $242,000 | $242,000 – $251,999 | $252,000 or more |
| Married filing separately (lived with spouse at any time) | $0 | $0 – $9,999 | $10,000 or more |
The married-filing-separately range is not indexed for inflation, so it has remained $0 to $10,000 for years.
How much can you contribute to a Roth IRA in 2026?
The 2026 IRA contribution limit is $7,500, up from $7,000 in 2025. The catch-up contribution for people age 50 or older rose to $1,100 from $1,000, because SECURE 2.0 now indexes it for inflation. That puts the maximum for someone 50 or older at $8,600.
Two other rules cap the amount:
- Combined limit. The limit applies to all of your traditional and Roth IRAs together, not to each account.
- Taxable compensation. You cannot contribute more than your taxable compensation for the year. A non-working spouse may be able to contribute based on the working spouse's income when filing jointly.
How do the 2026 limits compare with 2025?
| Item | 2025 | 2026 |
|---|---|---|
| IRA contribution limit | $7,000 | $7,500 |
| Catch-up (age 50+) | $1,000 | $1,100 |
| Phase-out: single / head of household | $150,000 – $165,000 | $153,000 – $168,000 |
| Phase-out: married filing jointly | $236,000 – $246,000 | $242,000 – $252,000 |
| Phase-out: married filing separately | $0 – $10,000 | $0 – $10,000 |
| 401(k) employee deferral limit | $23,500 | $24,500 |
All figures come from the IRS 2026 cost-of-living announcement. The 2025 limits still apply to 2025 contributions, which can generally be made until the federal tax filing deadline in April 2026.
How is the reduced Roth IRA contribution calculated?
If your MAGI falls inside the phase-out range, the IRS method works like this:
- Start with your MAGI.
- Subtract the bottom of your range ($153,000 for single filers, $242,000 for joint filers, $0 for married filing separately if you lived with your spouse).
- Divide the result by the width of the range: $15,000 for single and head-of-household filers, or $10,000 for joint filers and married filing separately.
- Multiply that fraction by your maximum contribution ($7,500, or $8,600 at age 50 or older).
- Subtract the result from your maximum. What is left is your reduced limit.
In formula form:
Reduced limit = Max contribution − Max contribution × (MAGI − lower bound) ÷ range width
Worksheet 2-2 in IRS Publication 590-A applies this method and adds small rounding rules, so check the worksheet for the final number on a tax return.
Worked example: single filer under 50
A single filer, age 40, has a 2026 MAGI of $160,000.
- $160,000 − $153,000 = $7,000
- $7,000 ÷ $15,000 = 0.4667
- $7,500 × 0.4667 = $3,500
- $7,500 − $3,500 = $4,000 reduced limit
Worked example: joint filers
A married couple filing jointly has a 2026 MAGI of $245,000. Each spouse is under 50.
- $245,000 − $242,000 = $3,000
- $3,000 ÷ $10,000 = 0.30
- $7,500 × 0.30 = $2,250
- $7,500 − $2,250 = $5,250 each
Each spouse can put up to $5,250 into their own Roth IRA, provided the couple has enough combined compensation.
Worked example: age 50 or older
A single filer, age 55, has a MAGI of $156,000.
- $156,000 − $153,000 = $3,000
- $3,000 ÷ $15,000 = 0.20
- $8,600 × 0.20 = $1,720
- $8,600 − $1,720 = $6,880 reduced limit
What counts as modified AGI?
For Roth IRA purposes, MAGI starts with adjusted gross income from your Form 1040 and adjusts it. For example, income from converting a traditional IRA to a Roth IRA is removed, and certain exclusions and deductions are added back. Publication 590-A includes a worksheet for the exact calculation.
Because MAGI is based on the full tax year, people near the range often wait until their income is known, or use pre-tax contributions to a 401(k) to lower AGI. The 2026 401(k) employee limit is $24,500, and those pre-tax deferrals reduce AGI.
What happens if you contribute too much?
A contribution above your limit is an excess contribution. The IRS charges a 6% excise tax on excess contributions for each year they remain in the account. Withdrawing the excess and any earnings on it by the tax return due date (including extensions) generally avoids the tax. Another option is recharacterizing the contribution as a traditional IRA contribution. Publication 590-A explains both procedures.
What is a backdoor Roth IRA?
People whose income is above the phase-out range sometimes use a two-step method called a "backdoor Roth":
- Make a nondeductible contribution to a traditional IRA. Traditional IRA contributions have no income limit, though the tax deduction may phase out.
- Convert that traditional IRA balance to a Roth IRA. Roth conversions also have no income limit.
The conversion is reported on Form 8606. If you hold other pre-tax traditional, SEP, or SIMPLE IRA balances, the pro-rata rule makes part of the conversion taxable, because the IRS treats all of those IRAs as one when figuring the taxable share. Whether the approach makes sense depends on your tax situation, so many people review it with a tax professional before acting.
Does a Roth IRA still make sense near the limit?
A reduced contribution still grows tax-free and can be withdrawn tax-free in retirement if the rules for qualified distributions are met. For example, $4,000 a year for 25 years at an assumed 6% annual return grows to roughly $219,000. That number is an illustration, not a forecast; actual returns vary.
This guide is for education only and is not financial or tax advice.