The IRS has released the Annual Plan Limitations for 2027 for defined contribution and defined benefit plans. 403(b), 457(b), & 401(k) elective deferral, catch-up and other key limits are listed below.
| Limit | 2027 limits | 2026 limits |
|---|---|---|
| Employee elective deferrals to 403(b), 457(b) and 401(k) plans | $25,500 | $24,500 |
| Catch-up contributions, age 50 or older (403(b), 457(b) and 401(k) plans) | $8,500 | $8,000 |
| Catch-up contributions, ages 60 to 63 (403(b), 457(b) and 401(k) plans) | $11,750 | $11,250 |
| Annual addition dollar maximum (applies to employer-paid 401(a), 403(b) and 401(k) plans) | $75,000 | $72,000 |
| Defined benefit dollar maximum | $300,000 | $290,000 |
| Highly compensated employee threshold (applies mainly to 401(k) plans) | $170,000 | $160,000 |
| Key employee threshold (applies mainly to 401(k) plans) | $245,000 | $235,000 |
| Annual compensation limit (used for retirement plan calculations) | $375,000 | $360,000 |
| Annual IRA contribution | $7,500 | $7,500 |
| IRA catch-up contributions (age 50 or older) | $1,100 | $1,100 |
| Roth catch-up wage threshold (prior-year FICA wages above which catch-up contributions must be made as Roth) | $155,000 | $150,000 |
| Health savings account (HSA) limits, individual / family1 | $4,500 / $9,000 | $4,400 / $8,750 |
| HSA catch-up contributions (age 55 or older) | $1,000 | $1,000 |
For a complete list of 2027 limits, see IRS Notice 2026-66.
1 HSA limits are not in Notice 2026-66; the IRS published them separately in Revenue Procedure 2026-24.
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