2027 401(k), IRA and HSA Limits: What Is Official and What Is Not

Updated October 2026. Here is where the 2027 contribution limits stand today: the IRS has already published 2027 HSA limits ($4,500 self-only, $9,000 family), but the 2027 401(k) and IRA limits had not been announced as of October 22, 2026. This guide lays out the official numbers, the projections for the ones still pending, the catch-up rules, and a checklist of what to do before December 31, 2026.

Quick answer: 2027 HSA: $4,500 self-only, $9,000 family, plus $1,000 if you are 55 or older (official, IRS Revenue Procedure 2026-24). 2027 401(k) and IRA: not yet announced by the IRS. For 2026, the limits are $24,500 for 401(k), 403(b) and governmental 457 plans, and $7,500 for IRAs, with catch-ups of $8,000 (401(k), age 50+), $11,250 (ages 60 to 63) and $1,100 (IRA, age 50+).

2027 Contribution Limits at a Glance

Account	2026 limit (official)	2027 limit	Status
HSA, self-only coverage	$4,400	$4,500	Official (Rev. Proc. 2026-24)
HSA, family coverage	$8,750	$9,000	Official
HSA catch-up, age 55+	$1,000	$1,000	Fixed by law, not indexed
401(k), 403(b), governmental 457, TSP employee deferral	$24,500	Not yet announced (projected around $25,500)	Pending
401(k) catch-up, age 50+	$8,000	Not yet announced	Pending
401(k) catch-up, ages 60 to 63	$11,250	Not yet announced	Pending
IRA (traditional and Roth combined)	$7,500	Not yet announced ($7,500 or $8,000 projected)	Pending
IRA catch-up, age 50+	$1,100	Not yet announced	Pending
Total defined contribution additions (employee + employer)	$72,000	Not yet announced	Pending

The 2026 401(k) and IRA figures come from the IRS’s November 13, 2025 announcement and Notice 2025-67. We will treat every 2027 figure marked “pending” as an estimate until the IRS publishes it.

2027 HSA Limits: Official

The IRS publishes health savings account limits earlier than retirement-plan limits. Revenue Procedure 2026-24 sets these amounts for calendar year 2027:

HSA and HDHP item	2026	2027
Contribution limit, self-only	$4,400	$4,500
Contribution limit, family	$8,750	$9,000
HDHP minimum deductible, self-only / family	$1,700 / $3,400	$1,750 / $3,500
HDHP out-of-pocket maximum, self-only / family	$8,500 / $17,000	$8,700 / $17,400
Excepted benefit HRA maximum	$2,200	$2,250

To contribute to an HSA, you generally must be covered by a qualifying high-deductible health plan and have no other disqualifying coverage. Once you enroll in Medicare, you can no longer contribute. Employer contributions count toward the same annual limit as your own.

HSA eligibility changes that took effect in 2026

The 2025 tax law expanded who can use an HSA, and IRS guidance issued in December 2025 explains the details. From January 1, 2026, bronze and catastrophic plans are treated as HSA-compatible, telehealth coverage before the deductible no longer disqualifies you, and certain direct primary care arrangements are allowed if the fees stay within a monthly cap. Rev. Proc. 2026-24 keeps that cap at $150 per month for an individual, or $300 if the arrangement covers more than one person, for 2027. The IRS’s Publication 969 covers HSA rules in depth.

2027 401(k) and IRA Limits: What We Know

The IRS usually announces next year’s retirement-plan limits in late October or November. The 2026 limits were announced on November 13, 2025. As of October 22, 2026, the 2027 announcement had not appeared in the IRS newsroom.

What the forecasts say, clearly labeled as projections:

• 401(k) deferral limit: widely projected at $25,500, up $1,000. The limit rises in $500 steps, based on inflation through the third quarter.
• 401(k) catch-up (50+): forecasts range from staying at $8,000 to rising to $8,500.
• IRA limit: forecasters are split between staying at $7,500 and rising to $8,000, because IRA limits also move only in $500 steps.
• IRA catch-up: indexed since 2024, so it could rise from $1,100, but only in $100 steps.

Plan with the 2026 numbers for this year’s decisions. When the IRS announces 2027 limits, update your payroll election in January so your contributions are spread across the full year.

Catch-Up Contribution Rules, Explained

Catch-up contributions let older workers save more than the standard limit. The rules changed significantly under the SECURE 2.0 Act, and the IRS’s catch-up contributions page is the official reference.

Age 50 and older

If you turn 50 by December 31, you can make catch-up contributions for that whole year. For 2026, that means up to $8,000 extra in a 401(k), 403(b) or governmental 457 plan, for a combined $32,500, and $1,100 extra in an IRA, for a combined $8,600. SIMPLE plans have their own lower limits: $17,000 plus a $4,000 catch-up for 2026 (with higher amounts in some plans).

Ages 60, 61, 62 and 63

Workers who are 60 through 63 at the end of the year can use a higher catch-up of $11,250 in 2026 in plans that offer it, for a combined $35,750. At 64, you drop back to the regular age-50 catch-up. For SIMPLE plans, the 2026 age 60 to 63 catch-up is $5,250.

The Roth catch-up rule for higher earners

From 2026, if your FICA wages from the employer sponsoring the plan were more than $150,000 in 2025, any catch-up contributions you make in 2026 must be designated Roth contributions (after-tax now, tax-free later if rules are met). Your regular deferrals up to $24,500 can still be pre-tax. If your plan does not offer a Roth option, you may not be able to make catch-up contributions at all, so check with HR or your plan administrator.

Other 2026 Figures Worth Knowing

Item	2026 amount
Roth IRA income phase-out, single / head of household	$153,000 to $168,000
Roth IRA income phase-out, married filing jointly	$242,000 to $252,000
Traditional IRA deduction phase-out, single, covered by workplace plan	$81,000 to $91,000
Traditional IRA deduction phase-out, married filing jointly, contributor covered	$129,000 to $149,000
Health FSA salary reduction limit	$3,400 (carryover up to $680 if the plan allows)

Above these income ranges, you cannot contribute directly to a Roth IRA or deduct traditional IRA contributions, though other options may exist. A tax professional can help with the details.

If You Can’t Max Out Everything: A Common Order of Priority

Few households can fill a 401(k), an IRA and an HSA every year. When money is limited, many financial planners suggest an order like this. It is a general framework, not personal advice, and your own situation may call for a different order:

1. Contribute enough to your 401(k) to get the full employer match. A match is part of your pay; skipping it leaves money on the table.
2. Fund your HSA if you have an eligible plan. HSA contributions can be deductible going in, grow tax-free, and come out tax-free for qualified medical expenses.
3. Consider an IRA. A Roth IRA (if your income allows) or a traditional IRA can give you more investment choices than some workplace plans.
4. Go back to the 401(k) and raise contributions toward the annual limit.

High-interest debt and a basic emergency fund often come before step 3 or 4. A fee-only financial planner can help you set the order for your circumstances.

For small business owners

If you own a business, your choice of plan changes your limits. A SIMPLE IRA has lower employee limits ($17,000 in 2026) but is cheap to run. A SEP IRA allows only employer contributions, generally capped at a percentage of compensation and the overall $72,000 limit for 2026. A solo 401(k) lets a self-employed person contribute both as the employee (up to $24,500 for 2026, plus catch-ups) and as the employer, within the same $72,000 overall limit. Setup deadlines and contribution timing differ by plan, so if you want a plan for 2026, talk to a provider and your tax preparer before year-end.

What to Do Before December 31, 2026

The calendar matters because each account has a different deadline. Here is a year-end checklist:

1. Check your year-to-date 401(k) contributions on your latest pay stub. If you want to reach $24,500 (or $32,500 or $35,750 with catch-ups), calculate what you must contribute from the remaining paychecks and update your election now. Payroll changes can take a cycle or two.
2. Make sure you get the full employer match. If you hit the annual limit early, some plans stop matching for the rest of the year unless they offer a “true-up.” Ask HR.
3. Confirm your catch-up status. Check whether the Roth catch-up rule applies to you and whether your plan offers Roth.
4. Plan IRA and HSA contributions. You can generally make 2026 IRA and HSA contributions up to the tax filing deadline in April 2027, without extensions. Contributing earlier gives the money more time invested.
5. Take required minimum distributions. If you are already taking RMDs, the 2026 amount is generally due by December 31. Missing it can trigger a penalty.
6. Finish any Roth conversion by December 31 if you want it counted as 2026 income.
7. Spend down your FSA or confirm whether your plan has a grace period or carryover.
8. Self-employed? Talk to your plan provider and tax preparer before year-end about solo 401(k) or SEP deadlines, which differ by plan type and contribution type.

Worked example: catching up in the last two months

For illustration: an employee aged 52, paid twice a month, has contributed $20,000 to her 401(k) by the end of October 2026. Her combined limit with the age-50 catch-up is $32,500, so she has $12,500 of room. With four paychecks left in November and December, she would need about $3,125 per paycheck to max out. If that is too much for her budget, even raising contributions to $1,000 per check adds $4,000 of tax-advantaged savings for 2026. If her 2025 FICA wages were above $150,000, the catch-up portion (anything above $24,500) must go in as Roth.

Frequently Asked Questions

Has the IRS announced the 2027 401(k) limit?

Not as of October 22, 2026. The IRS typically announces it in late October or November. Projections put it around $25,500, but use the official figure once it is published.

What is the 2027 HSA contribution limit?

$4,500 for self-only coverage and $9,000 for family coverage, plus a $1,000 catch-up if you are 55 or older. These figures are official under Revenue Procedure 2026-24.

What is the deadline for 2026 IRA contributions?

Generally the federal tax filing deadline in April 2027, not counting extensions. 401(k) employee contributions, by contrast, must come out of 2026 paychecks.

Can I contribute to both a 401(k) and an IRA?

Yes. The limits are separate. Your ability to deduct traditional IRA contributions or contribute to a Roth IRA may be limited by your income and whether you are covered by a workplace plan.

Who has to make catch-up contributions as Roth?

Starting in 2026, employees whose prior-year FICA wages from the plan sponsor exceeded $150,000 (based on 2025 wages for 2026) must make any catch-up contributions as Roth contributions.

Do employer contributions count toward the $24,500 limit?

No. The $24,500 limit applies to your own elective deferrals. Employer matches and profit-sharing count toward the separate total limit, which is $72,000 for 2026, not including catch-ups.

Check Back When the IRS Announces

The HSA numbers for 2027 are settled; the 401(k) and IRA numbers should follow within weeks. In the meantime, use the 2026 limits for your year-end moves and set a reminder to update your payroll election in January. Contribution rules change and personal situations differ, so confirm figures on irs.gov and consult a tax or financial professional before making large decisions.