IRS qualified plan dollar limits
The annual cost-of-living-adjusted dollar limits for qualified retirement plans by calendar year: compensation, the defined benefit and defined contribution limits, elective deferrals, the age-50 catch-up, the HCE threshold and the key-employee threshold.
Current value: §401(a)(17) annual compensation limit: 360,000; §415(b)(1)(A) defined benefit dollar limit: 290,000; §415(c)(1)(A) defined contribution limit: 72,000; §402(g)(1) elective deferral limit: 24,500; §414(v)(2)(B)(i) age-50 catch-up: 8,000; §414(q)(1)(B) HCE threshold: 160,000; §416(i)(1)(A)(i) key employee threshold: 235,000 as of 2026.
| Year | §401(a)(17) annual compensation limit$ | §415(b)(1)(A) defined benefit dollar limit$ | §415(c)(1)(A) defined contribution limit$ | §402(g)(1) elective deferral limit$ | §414(v)(2)(B)(i) age-50 catch-up$ | §414(q)(1)(B) HCE threshold$ | §416(i)(1)(A)(i) key employee threshold$ |
|---|---|---|---|---|---|---|---|
| 1989 | — | 98,064 | 30,000 | 7,627 | — | 81,720 | — |
| 1991 | 222,220 | 108,963 | 30,000 | 8,475 | — | 90,803 | — |
| 1992 | 228,860 | 112,221 | 30,000 | 8,728 | — | 93,518 | — |
| 1993 | 235,840 | 115,641 | 30,000 | 8,994 | — | 96,368 | — |
| 1994 | 150,000 | 118,800 | 30,000 | 9,240 | — | 99,000 | — |
| 1995 | 150,000 | 120,000 | 30,000 | 9,240 | — | 100,000 | — |
| 1996 | 150,000 | 120,000 | 30,000 | 9,500 | — | 100,000 | — |
| 1997 | 160,000 | 125,000 | 30,000 | 9,500 | — | 80,000 | — |
| 1998 | 160,000 | 130,000 | 30,000 | 10,000 | — | 80,000 | — |
| 1999 | 160,000 | 130,000 | 30,000 | 10,000 | — | 80,000 | — |
| 2000 | 170,000 | 135,000 | 30,000 | 10,500 | — | 85,000 | — |
| 2001 | 170,000 | 140,000 | 35,000 | 10,500 | — | 85,000 | — |
| 2002 | 200,000 | 160,000 | 40,000 | 11,000 | 1,000 | 90,000 | 130,000 |
| 2003 | 200,000 | 160,000 | 40,000 | 12,000 | 2,000 | 90,000 | 130,000 |
| 2004 | 205,000 | 165,000 | 41,000 | 13,000 | 3,000 | 90,000 | 130,000 |
| 2005 | 210,000 | 170,000 | 42,000 | 14,000 | 4,000 | 95,000 | 135,000 |
| 2006 | 220,000 | 175,000 | 44,000 | 15,000 | 5,000 | 100,000 | 140,000 |
| 2007 | 225,000 | 180,000 | 45,000 | 15,500 | 5,000 | 100,000 | 145,000 |
| 2008 | 230,000 | 185,000 | 46,000 | 15,500 | 5,000 | 105,000 | 150,000 |
| 2009 | 245,000 | 195,000 | 49,000 | 16,500 | 5,500 | 110,000 | 160,000 |
| 2010 | 245,000 | 195,000 | 49,000 | 16,500 | 5,500 | 110,000 | 160,000 |
| 2011 | 245,000 | 195,000 | 49,000 | 16,500 | 5,500 | 110,000 | 160,000 |
| 2012 | 250,000 | 200,000 | 50,000 | 17,000 | 5,500 | 115,000 | 165,000 |
| 2013 | 255,000 | 205,000 | 51,000 | 17,500 | 5,500 | 115,000 | 165,000 |
| 2014 | 260,000 | 210,000 | 52,000 | 17,500 | 5,500 | 115,000 | 170,000 |
| 2015 | 265,000 | 210,000 | 53,000 | 18,000 | 6,000 | 120,000 | 170,000 |
| 2016 | 265,000 | 210,000 | 53,000 | 18,000 | 6,000 | 120,000 | 170,000 |
| 2017 | 270,000 | 215,000 | 54,000 | 18,000 | 6,000 | 120,000 | 175,000 |
| 2018 | 275,000 | 220,000 | 55,000 | 18,500 | 6,000 | 120,000 | 175,000 |
| 2019 | 280,000 | 225,000 | 56,000 | 19,000 | 6,000 | 125,000 | 180,000 |
| 2020 | 285,000 | 230,000 | 57,000 | 19,500 | 6,500 | 130,000 | 185,000 |
| 2021 | 290,000 | 230,000 | 58,000 | 19,500 | 6,500 | 130,000 | 185,000 |
| 2022 | 305,000 | 245,000 | 61,000 | 20,500 | 6,500 | 135,000 | 200,000 |
| 2023 | 330,000 | 265,000 | 66,000 | 22,500 | 7,500 | 150,000 | 215,000 |
| 2024 | 345,000 | 275,000 | 69,000 | 23,000 | 7,500 | 155,000 | 220,000 |
| 2025 | 350,000 | 280,000 | 70,000 | 23,500 | 7,500 | 160,000 | 230,000 |
| 2026 | 360,000 | 290,000 | 72,000 | 24,500 | 8,000 | 160,000 | 235,000 |
Source and verification
- Source
- IRS — COLA increases for dollar limitations on benefits and contributionsIRS annual COLA notices (Notice 2025-67 for 2026) and the IRS consolidated COLA table (cola-table.pdf) for 1989–2025; a limit the table does not state for a year is not stated here; IRC §415(d)
- Regulation
- IRC §401(a)(17); §415(b)(1)(A); §415(c)(1)(A); §402(g)(1); §414(v)(2)(B)(i); §414(q)(1)(B); §416(i)(1)(A)(i)
- Verified
- September 25, 2026Against: IRS 'COLA increases for dollar limitations on benefits and contributions' page (irs.gov/retirement-plans/cola-increases-for-dollar-limitations-on-benefits-and-contributions) for 2023-2026, and the consolidated IRS table irs.gov/pub/irs-tege/cola-table.pdf (committed at data/source/irs-cola-table.pdf) for 1989 and 1991-2025.How: scripts/colaLimitsIngest.js reproduced 28 of 28 cells (2023-2026 x 7 limits) from the live page, which shows four years (2026-09-09). The earlier years (P9, 2026-09-25) are read BY POSITION from the committed PDF's text runs (data/source/irs-cola-table.words.tsv; its text extraction mis-aligns columns) and src/statutoryLimitsProvenance.test.js ties every cell on each suite run to that table, to the IRS's own annual release for 1997-2019, to the IRS CPE 1998 section 415(b) table for 1989-1998, and to a secondary tabulation for 1989-2019. A limit the table does not state for a year (1990; the catch-up and key-employee amount before 2002; section 401(a)(17) in 1989) is absent and refuses.
- Publication rule
- Published annually; the value for a year is expected by December of the prior year. The latest year held here is 2026.
Cite this page: ActuarialOS, “IRS qualified plan dollar limits”, https://actuarialos.io/reference/irs-qualified-plan-limits — verified 2026-09-25.
In Excel: =aos_EconAnnualLookup("415(b)", 2026) The ActuarialOS Excel add-in is free and returns this series with one worksheet function. Download the add-in.
In ActuarialOS the §415(b) and §401(a)(17) limits are applied on a live run where a benefit formula elects them, projected past the last published year by the IRS rounding rule. About the platform.
Values on this page are transcribed from the cited source and checked against it by an automated instrument; the source governs. Confirm any figure against the notice before relying on it in signed work.