Every IRS and Social Security figure that moves in 2026, against 2025 and 2024.
IRA catch-up, age 50+ $1,000 → $1,100 (10%); Estate/gift/GST basic exclusion amount (per person) $13,990,000 → $15,000,000 (7.2%); IRA contribution limit (traditional + Roth combined) $7,000 → $7,500 (7.1%); Catch-up contribution, age 50+ (401(k)/403(b)/457/TSP) $7,500 → $8,000 (6.7%); Social Security (OASDI 6.2%) wage base $176,100 → $184,500 (4.8%).
11 figures did not move at all, which quietly raises the effective tax on anyone whose income did.
| Figure | 2024 | 2025 | 2026 | Change |
|---|---|---|---|---|
| 401(k)/403(b)/governmental 457/TSP elective deferral | $23,000 | $23,500 | $24,500 | 4.3% |
| Catch-up contribution, age 50+ (401(k)/403(b)/457/TSP) | $7,500 | $7,500 | $8,000 | 6.7% |
| Super catch-up, age 60-63 (401(k)/403(b)/457/TSP) | — | $11,250 | $11,250 | flat |
| Roth-only catch-up: prior-year FICA wages above | — | $145,000 | $150,000 | 3.4% |
| Total defined contribution limit (415(c) annual additions) | $69,000 | $70,000 | $72,000 | 2.9% |
| IRA contribution limit (traditional + Roth combined) | $7,000 | $7,000 | $7,500 | 7.1% |
| IRA catch-up, age 50+ | $1,000 | $1,000 | $1,100 | 10% |
| Roth IRA contribution phase-out, single/head of household (MAGI) | $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 | $16,000 | $16,500 | $17,000 | 3% |
| HSA contribution, self-only HDHP coverage | $4,150 | $4,300 | $4,400 | 2.3% |
| HSA contribution, family HDHP coverage | $8,300 | $8,550 | $8,750 | 2.3% |
| HSA additional contribution, age 55+ | $1,000 | $1,000 | $1,000 | flat |
| Highly compensated employee threshold | $155,000 | $160,000 | $160,000 | flat |
| Annual compensation limit, 401(a)(17) | $345,000 | $350,000 | $360,000 | 2.9% |
| Figure | 2024 | 2025 | 2026 | Change |
|---|---|---|---|---|
| Standard deduction, single | $14,600 | $15,750 | $16,100 | 2.2% |
| Standard deduction, married filing jointly | $29,200 | $31,500 | $32,200 | 2.2% |
| Standard deduction, head of household | $21,900 | $23,625 | $24,150 | 2.2% |
| 37% bracket starts (taxable income), single | $609,350 | $626,350 | $640,600 | 2.3% |
| 37% bracket starts (taxable income), married filing jointly | $731,200 | $751,600 | $768,700 | 2.3% |
| Long-term capital gains 0% rate: taxable income up to, single | $47,025 | $48,350 | $49,450 | 2.3% |
| Long-term capital gains 0% rate: taxable income up to, MFJ | $94,050 | $96,700 | $98,900 | 2.3% |
| Long-term capital gains 15% rate: taxable income up to, single (20% above) | $518,900 | $533,400 | $545,500 | 2.3% |
| Long-term capital gains 15% rate: taxable income up to, MFJ (20% above) | $583,750 | $600,050 | $613,700 | 2.3% |
| Net investment income tax (3.8%) MAGI threshold, single/HoH | $200,000 | $200,000 | $200,000 | flat |
| Net investment income tax (3.8%) MAGI threshold, MFJ | $250,000 | $250,000 | $250,000 | flat |
| AMT exemption, single | $85,700 | $88,100 | $90,100 | 2.3% |
| AMT exemption, married filing jointly | $133,300 | $137,000 | $140,200 | 2.3% |
| AMT exemption phase-out begins, single | $609,350 | $626,350 | $500,000 | -20.2% |
| AMT exemption phase-out begins, MFJ | $1,218,700 | $1,252,700 | $1,000,000 | -20.2% |
| State and local tax (SALT) deduction cap | $10,000 | $40,000 | $40,400 | 1% |
| SALT cap phase-down begins (MAGI) | — | $500,000 | $505,000 | 1% |
| Senior deduction (age 65+), per eligible individual | — | $6,000 | $6,000 | flat |
| Figure | 2024 | 2025 | 2026 | Change |
|---|---|---|---|---|
| Estate/gift/GST basic exclusion amount (per person) | $13,610,000 | $13,990,000 | $15,000,000 | 7.2% |
| Annual gift tax exclusion (per donee) | $18,000 | $19,000 | $19,000 | flat |
| Annual exclusion for gifts to a non-citizen spouse | $185,000 | $190,000 | $194,000 | 2.1% |
| Figure | 2024 | 2025 | 2026 | Change |
|---|---|---|---|---|
| Social Security (OASDI 6.2%) wage base | $168,600 | $176,100 | $184,500 | 4.8% |
| Additional Medicare Tax (0.9%) threshold, single/HoH | $200,000 | $200,000 | $200,000 | flat |
| Additional Medicare Tax (0.9%) threshold, MFJ | $250,000 | $250,000 | $250,000 | flat |
| Figure | 2024 | 2025 | 2026 | Change |
|---|---|---|---|---|
| QSBS (sec. 1202) per-issuer gain exclusion cap | $10,000,000 | $15,000,000 | $15,000,000 | flat |
| Trump Account annual contribution limit (per child) | — | — | $5,000 | — |
| 529 plan annual contribution limit | — | — | — | — |
| Qualified charitable distribution (IRA, age 70.5+) annual limit | $105,000 | $108,000 | $111,000 | 2.8% |
| Health FSA salary reduction limit | $3,200 | $3,300 | $3,400 | 3% |
| Charitable deduction for non-itemizers (cash gifts) | — | — | $1,000 single / $2,000 MFJ | — |