Roth IRA contribution limits 2026: $7,500, or $8,600 if you’re 50+. See the income phase-outs, how to figure a reduced amount, and the April 2027 deadline.
The Roth IRA contribution limits for 2026 are $7,500 if you’re under 50, or $8,600 if you’re 50 or older. Both went up from 2025, but how much of that you can actually contribute depends on your income.
The limit is per person. Unlike a brokerage account you might hold jointly with a spouse (our explainer on it ten meaning covers how those work), an IRA always belongs to one person, so married couples each get their own $7,500.
The 2026 Roth IRA limits at a glance
| Filing status | Full contribution if MAGI is under | Partial contribution | No contribution at or above |
|---|---|---|---|
| Single or head of household | $153,000 | $153,000 to $168,000 | $168,000 |
| Married filing jointly | $242,000 | $242,000 to $252,000 | $252,000 |
| Married filing separately | (none) | $0 to $10,000 | $10,000 |
MAGI is your modified adjusted gross income, which for most people is close to their AGI. The married-filing-separately range doesn’t adjust for inflation, so it effectively shuts most separate filers out unless they lived apart from their spouse all year.
You have until April 15, 2027 to make 2026 contributions. You qualify for the catch-up if you turn 50 at any point in 2026, even on December 31.
How the income phase-out works
Inside the phase-out range, your limit shrinks in proportion to how far into the range you are. The formula: subtract your MAGI from the top of the range, divide by the width of the range, then multiply by your normal limit.
Example: working out a reduced contribution
Hypothetical: a 40-year-old single filer with a MAGI of $160,000. The top of the range is $168,000, so she’s $8,000 below it. Divide $8,000 by the $15,000 range width and you get about 0.533. Multiply by $7,500 and her 2026 limit comes to $4,000.
Rules people miss
- The $7,500 is shared across all your IRAs. Putting $3,000 in a traditional IRA leaves $4,500 for your Roth.
- You can’t contribute more than you earned from work. A spouse with no income can still contribute based on the other spouse’s earnings, as long as you file jointly.
- Windfalls don’t count as earned income. Money from an inheritance can’t be the basis for a contribution, though it can fund one if you have wages to back it. If you’re sorting through what to do with a large sum, our guide i inherited 100k what should i do covers the bigger picture.
- Windfalls can still shrink your limit. Lottery payments aren’t earned income, but they do raise your MAGI. A large annual installment can push you into or past the phase-out, which is worth checking with a lottery annuity calculator before choosing between a lump sum and payments.
- Roth conversions don’t count against your MAGI for this test, so a conversion won’t reduce your contribution limit.
If your income is above the range, a backdoor Roth (a nondeductible traditional IRA contribution converted to a Roth) is still available. Be careful if you hold other pre-tax IRA money, though: the pro-rata rule can make part of the conversion taxable.
What if you contributed too much?
Excess contributions are hit with a 6% tax for every year they stay in the account. The cleanest fix is to ask your custodian to withdraw the excess and any earnings on it before your tax filing deadline, including extensions. You can also apply the excess to next year’s limit, but you’ll owe the 6% for the current year.
What about 2027?
The IRS hasn’t announced 2027 limits yet. It usually does in late October or November. Until then, any 2027 figure you see is a projection.
Making the most of your 2026 contribution
Start by checking where your 2026 income is likely to land against the table above. If you’re well under the range, you can contribute the full Roth IRA contribution limit for 2026 now and spend the time before April 15, 2027 on other planning. If you’re near the range, waiting until you know your income for the year can help you avoid an excess contribution.
If you’ve had a windfall this year, or your income moves around a lot, a fee-only financial planner can help you figure out whether a direct Roth contribution, a backdoor Roth, or a different account makes more sense.
This article from Windfall Advisors is general information, not tax advice. Figures come from IRS Notice 2025-67. Confirm your situation with a tax professional before contributing.