Roth IRA Contribution Limits 2026 (Income Rules)
Tax-free growth comes with strict rules. The IRS has raised the contribution limits for 2026. Here is exactly how much you can stash away based on your age and income.
Under 50
$7,500
Max LimitStandard
Age 50+
$8,500
Catch-UpBonus
Deadline
Apr 15
Tax Day 2027Date
2026 Contribution Limits
You must have “Earned Income” (W-2 or Self-Employment) to contribute. You cannot contribute more than you earned.
| Age Group | 2026 Limit | Change |
|---|---|---|
| Under 50 | $7,500 | +$500 |
| Age 50+ | $8,500 | +$500 |
| Non-Earner Spouse | $7,500 | Spousal IRA |
Spousal IRA
A non-working spouse (e.g., stay-at-home parent) CAN contribute to a Roth IRA using the working spouse’s income.
Tax-Free Potential
| Feature | Roth IRA |
|---|---|
| Tax Break | Now (Post-tax) |
| Withdrawal | Tax-Free |
Are You Eligible? (Income Rules)
The Roth IRA is the only retirement account with an “Income Ceiling.” If your Modified Adjusted Gross Income (MAGI) is too high, your contribution limit drops to $0.
| Filing Status | Full Contribution | No Contribution (>$0) |
|---|---|---|
| Single | Below $161,000 | Above $176,000 |
| Married Filing Jointly | Below $240,000 | Above $250,000 |
What if I am in the “Phase-Out” zone?
If your income falls between the numbers above (e.g., Single earning $170k), you can make a partial contribution.
Use a calculator or tax software to determine the exact amount.
High Earner? Use the “Backdoor”
If you earn over the limit (e.g., $300k), you can still fund a Roth IRA legally using a 2-step process.
Step-by-Step Strategy
- Step 1: Contribute $7,500 to a Traditional IRA (Do not claim the tax deduction).
- Step 2: Immediately convert that Traditional IRA to a Roth IRA.
- Result: You now have $7,500 in a Roth IRA, and since you paid taxes on the money upfront, you owe $0 extra tax on the conversion (assuming you have no other Traditional IRA funds).
Frequently Asked Questions
Can I withdraw my money early?
Yes and No. You can withdraw your contributions (the money you put in) anytime, tax-free and penalty-free.
However, if you touch the earnings (growth) before age 59½, you pay a 10% penalty + taxes.
When is the deadline?
You can contribute for the 2026 tax year up until April 15, 2027. This gives you extra time to calculate your final income.