Friday, September 18, 2026
After TAX After TAX
What you keep is what counts.
Data

Tax Limits & Brackets

The IRS and Social Security figures that set the ceiling on what you can save, deduct and give — as officially published for each tax year.

Updated September 13, 2026

Retirement

Item202420252026
401(k)/403(b)/governmental 457/TSP elective deferral
IRC 402(g)(1). Notices 2023-75, 2024-80, 2025-67.
$23,000$23,500$24,500
Catch-up contribution, age 50+ (401(k)/403(b)/457/TSP)
IRC 414(v)(2)(B)(i).
$7,500$7,500$8,000
Super catch-up, age 60-63 (401(k)/403(b)/457/TSP)
SECURE 2.0 provision, first effective 2025 (none in 2024). IRC 414(v)(2)(E)(i).
—$11,250$11,250
Roth-only catch-up: prior-year FICA wages above
IRC 414(v)(7). 2025 value = 2024 wage threshold applied for 2025; 2026 value = threshold applied to 2025 wages for 2026 catch-ups. Final regulations (IR-2025-91) generally apply from 2027, good-faith compliance in 2026.
—$145,000$150,000
Total defined contribution limit (415(c) annual additions)
IRC 415(c)(1)(A); excludes catch-up contributions.
$69,000$70,000$72,000
IRA contribution limit (traditional + Roth combined)
IRC 219(b)(5)(A).
$7,000$7,000$7,500
IRA catch-up, age 50+
IRC 219(b)(5)(B); indexed from 2026 under SECURE 2.0.
$1,000$1,000$1,100
Roth IRA contribution phase-out, single/head of household (MAGI)
Married filing separately: $0-$10,000 (not indexed).
$146,000-$161,000$150,000-$165,000$153,000-$168,000
Roth IRA contribution phase-out, married filing jointly (MAGI)$230,000-$240,000$236,000-$246,000$242,000-$252,000
SIMPLE IRA/SIMPLE 401(k) deferral
IRC 408(p)(2)(E). Certain employers (25 or fewer employees / higher-contribution election) have a higher limit: $17,600 (2025), $18,100 (2026).
$16,000$16,500$17,000
HSA contribution, self-only HDHP coverage
IRC 223(b)(2)(A). Rev. Procs. 2023-23, 2024-25, 2025-19.
$4,150$4,300$4,400
HSA contribution, family HDHP coverage
IRC 223(b)(2)(B).
$8,300$8,550$8,750
HSA additional contribution, age 55+
Statutory $1,000, not inflation-indexed (IRC 223(b)(3)). Figure read in IRS Pub. 969.
$1,000$1,000$1,000
Highly compensated employee threshold
IRC 414(q)(1)(B); compensation in the look-back year.
$155,000$160,000$160,000
Annual compensation limit, 401(a)(17)$345,000$350,000$360,000

Income tax

Item202420252026
Standard deduction, single
2025 raised retroactively by OBBBA from $15,000 (Rev. Proc. 2025-32 sec. 3.01 removes Rev. Proc. 2024-40 sec. 2.15(1)).
$14,600$15,750$16,100
Standard deduction, married filing jointly
2025 raised retroactively by OBBBA from $30,000.
$29,200$31,500$32,200
Standard deduction, head of household
2025 raised retroactively by OBBBA from $22,500.
$21,900$23,625$24,150
37% bracket starts (taxable income), single
OBBBA made TCJA rate structure permanent.
$609,350$626,350$640,600
37% bracket starts (taxable income), married filing jointly$731,200$751,600$768,700
Long-term capital gains 0% rate: taxable income up to, single
15% applies above this amount.
$47,025$48,350$49,450
Long-term capital gains 0% rate: taxable income up to, MFJ$94,050$96,700$98,900
Long-term capital gains 15% rate: taxable income up to, single (20% above)
20% rate applies above this amount.
$518,900$533,400$545,500
Long-term capital gains 15% rate: taxable income up to, MFJ (20% above)
20% rate applies above this amount.
$583,750$600,050$613,700
Net investment income tax (3.8%) MAGI threshold, single/HoH
Statutory, not indexed for inflation.
$200,000$200,000$200,000
Net investment income tax (3.8%) MAGI threshold, MFJ
Statutory, not indexed. MFS: $125,000.
$250,000$250,000$250,000
AMT exemption, single$85,700$88,100$90,100
AMT exemption, married filing jointly$133,300$137,000$140,200
AMT exemption phase-out begins, single
OBBBA reset the 2026 phase-out threshold to $500,000; exemption fully phased out at $680,200 in 2026.
$609,350$626,350$500,000
AMT exemption phase-out begins, MFJ
OBBBA reset to $1,000,000 for 2026; fully phased out at $1,280,400.
$1,218,700$1,252,700$1,000,000
State and local tax (SALT) deduction cap
OBBBA. MFS half. Cap is reduced when MAGI exceeds $500,000 (2025) / $505,000 (2026) ($250,000 / $252,500 MFS) but not below $10,000 ($5,000 MFS). 2024 value is the TCJA cap.
$10,000$40,000$40,400
SALT cap phase-down begins (MAGI)
No income phase-down before OBBBA (2024 n/a).
—$500,000$505,000
Senior deduction (age 65+), per eligible individual
OBBBA sec. 70103, tax years 2025-2028; $12,000 if both spouses qualify; phases out above MAGI $75,000 ($150,000 MFJ). In addition to the regular additional standard deduction for age 65+.
—$6,000$6,000

Estate & gift

Item202420252026
Estate/gift/GST basic exclusion amount (per person)
OBBBA set $15,000,000 for 2026, indexed after 2026; no sunset.
$13,610,000$13,990,000$15,000,000
Annual gift tax exclusion (per donee)
IRC 2503(b).
$18,000$19,000$19,000
Annual exclusion for gifts to a non-citizen spouse
IRC 2523(i).
$185,000$190,000$194,000

Social Security & payroll

Item202420252026
Social Security (OASDI 6.2%) wage base
Read in IRS Publication 15 for each year (ssa.gov blocked automated access). 2027 base not yet announced as of 2026-09-13.
$168,600$176,100$184,500
Additional Medicare Tax (0.9%) threshold, single/HoH
Not indexed. Employers withhold on wages above $200,000 regardless of filing status.
$200,000$200,000$200,000
Additional Medicare Tax (0.9%) threshold, MFJ
Not indexed. MFS: $125,000.
$250,000$250,000$250,000

Other

Item202420252026
QSBS (sec. 1202) per-issuer gain exclusion cap
Greater of cap or 10x basis. Stock acquired after July 4, 2025: $15M cap (indexed from 2027), 50%/75%/100% exclusion after 3/4/5 years, gross-asset test $75M. Stock acquired on or before July 4, 2025 keeps $10M cap and 5-year rule; 2025 value applies only to post-enactment stock.
$10,000,000$15,000,000$15,000,000
Trump Account annual contribution limit (per child)
OBBBA sec. 70204 (IRC 530A). Contributions allowed from July 4, 2026; employer up to $2,500 counts toward the limit; indexed after 2027. One-time $1,000 federal pilot contribution for citizen children born 2025-2028.
——$5,000
529 plan annual contribution limit
No single federal annual dollar limit; contributions are gifts measured against the annual gift exclusion, and aggregate caps are set by each state plan. Not verified against a primary source in this build - left null.
———
Qualified charitable distribution (IRA, age 70.5+) annual limit
IRC 408(d)(8)(A). One-time split-interest entity election: $53,000 (2024), $54,000 (2025), $55,000 (2026).
$105,000$108,000$111,000
Health FSA salary reduction limit
IRC 125(i). Maximum carryover (if plan permits): $660 (2025), $680 (2026).
$3,200$3,300$3,400
Charitable deduction for non-itemizers (cash gifts)
OBBBA, beginning 2026. Itemizers may deduct only charitable gifts above 0.5% of AGI from 2026.
——$1,000 single / $2,000 MFJ
How we count: figures as published in IRS revenue procedures and notices for each tax year; where an official figure is not yet published the cell shows a dash. Methodology

Sources

  1. https://www.irs.gov/pub/irs-drop/rp-23-34.pdf
  2. https://www.irs.gov/pub/irs-drop/rp-24-40.pdf
  3. https://www.irs.gov/pub/irs-drop/rp-25-32.pdf
  4. https://www.irs.gov/pub/irs-drop/n-23-75.pdf
  5. https://www.irs.gov/pub/irs-drop/n-24-80.pdf
  6. https://www.irs.gov/pub/irs-drop/n-25-67.pdf
  7. https://www.irs.gov/pub/irs-drop/rp-23-23.pdf
  8. https://www.irs.gov/pub/irs-drop/rp-24-25.pdf
  9. https://www.irs.gov/pub/irs-drop/rp-25-19.pdf
  10. https://www.irs.gov/publications/p969
  11. https://www.irs.gov/pub/irs-pdf/p505.pdf
  12. https://www.irs.gov/pub/irs-pdf/i1040sca.pdf
  13. https://www.irs.gov/newsroom/one-big-beautiful-bill-provisions-individuals-and-workers
  14. https://www.irs.gov/individuals/net-investment-income-tax
  15. https://www.irs.gov/businesses/small-businesses-self-employed/questions-and-answers-for-the-additional-medicare-tax
  16. https://www.irs.gov/publications/p15
  17. https://www.irs.gov/newsroom/treasury-irs-issue-guidance-on-trump-accounts-established-under-the-working-families-tax-cuts-notice-announces-upcoming-regulations
  18. https://www.hklaw.com/en/insights/publications/2025/07/one-big-beautiful-bill-act-increases-tax-benefits-for-qualified-small