The 2026 403(b) contribution limit is $24,500 for employee salary deferrals. Workers aged 50 or older can contribute up to $32,500 with the standard catch-up. A special SECURE 2.0 provision allows employees aged 60 through 63 to contribute up to $35,750 in 2026.
A 403(b) plan is offered by public schools, nonprofits, hospitals, and certain government agencies. It works almost identically to a 401(k) — contributions go in pre-tax (or after-tax for Roth 403(b)), and earnings grow tax-deferred until retirement.
2026 403(b) Contribution Limits at a Glance
| Contribution Type | 2026 Limit |
|---|---|
| Employee elective deferral | $24,500 |
| Catch-up contribution (age 50–59, 64+) | +$8,000 → $32,500 total |
| SECURE 2.0 enhanced catch-up (age 60–63) | +$11,250 → $35,750 total |
| 15-year catch-up (qualifying employees) | +$3,000 (max $15,000 lifetime) |
| Total including employer contributions | $72,000 |
| Total with standard catch-up (50–59, 64+) | $80,000 |
| Total with enhanced catch-up (60–63) | $83,250 |
Note: The $72,000 combined limit includes all employer contributions — matching, non-elective, and profit-sharing — as well as the employee deferral.
Standard Employee Contribution Limit
Any employee eligible for a 403(b) plan can defer up to $24,500 of their salary in 2026. This is the same limit as the 401(k) contribution limit for 2026, and the IRS adjusts both figures together for inflation each year.
Example: A teacher earning $60,000 per year contributes $24,500 to her 403(b) — note this would exceed her salary, so in practice her contribution is capped at 100% of compensation. A more typical example: contributing $15,000 reduces her federal taxable income by $15,000, potentially saving several thousand dollars in taxes depending on her marginal rate.
Catch-Up Contributions for Age 50 and Older
Employees who are 50 or older before the end of the calendar year can make an additional catch-up contribution of $8,000, raising the employee limit to $32,500.
This applies to employees who are 50 to 59 or 64 and older. Employees aged 60, 61, 62, or 63 have a different — higher — option under SECURE 2.0.
SECURE 2.0 Enhanced Catch-Up for Ages 60–63
The SECURE 2.0 Act of 2022 introduced an enhanced catch-up contribution for workers aged 60, 61, 62, or 63. For 2026, these employees can contribute an additional $11,250 instead of the standard $8,000 catch-up (this replaces, rather than adds to, the standard catch-up).
The enhanced catch-up brings the total employee contribution to $35,750 in 2026 — the highest allowable deferral for any individual.
Example: A hospital administrator turns 62 in 2026 and earns $120,000. She can defer the full $35,750 ($24,500 base + $11,250 enhanced catch-up) to her 403(b), assuming her salary allows it. At her marginal tax rate of 24%, contributing this much saves her a substantial amount in federal income taxes for 2026.
The 15-Year Rule: A Catch-Up Unique to 403(b) Plans
Unlike 401(k) plans, 403(b) plans have a special additional catch-up provision for long-tenured employees:
- You must have worked for the same eligible employer for at least 15 years
- Your prior employer contributions must have averaged less than $5,000 per year
- You can contribute an extra $3,000 per year, up to a $15,000 lifetime maximum
This catch-up runs simultaneously with the age-based catch-up in some cases, though IRS ordering rules apply. Employees who are both 50+ and qualify for the 15-year rule should confirm the interaction with their plan administrator, as 15-year rule contributions are counted before age catch-up amounts.
Total Contribution Limit (Employee + Employer)
The combined limit for all contributions — employee deferrals plus employer matching and non-elective contributions — is $72,000 in 2026 or 100% of compensation if lower.
| Age Group | Employee Max | Combined Max |
|---|---|---|
| Under 50 | $24,500 | $72,000 |
| 50–59 | $32,500 | $80,000 |
| 60–63 (enhanced catch-up) | $35,750 | $83,250 |
| 64+ | $32,500 | $80,000 |
Traditional vs Roth 403(b)
Many 403(b) plans offer both traditional (pre-tax) and Roth (after-tax) contribution options. The contribution limits are the same regardless of which type you choose.
| Feature | Traditional 403(b) | Roth 403(b) |
|---|---|---|
| Contributions | Pre-tax | After-tax |
| Growth | Tax-deferred | Tax-free |
| Withdrawals in retirement | Taxed as ordinary income | Tax-free (if qualified) |
| Income limits | None | None |
| Required minimum distributions | Yes, at age 73 (75 if born 1960+) | No (SECURE 2.0 eliminated Roth plan RMDs starting 2024) |
A Roth 403(b) does not have income limits — even high earners can contribute to one. This makes the Roth 403(b) useful for high-income employees who are phased out of Roth IRA contributions.
Can You Contribute to a 403(b) and an IRA?
Yes. Contributing to a 403(b) does not prevent you from also contributing to a traditional or Roth IRA. In 2026, you can contribute up to $7,500 to an IRA (plus a catch-up of $1,100 if you’re 50+, for $8,600 total) in addition to your 403(b) contributions.
However, if you are covered by a workplace plan, your ability to deduct traditional IRA contributions phases out at higher incomes. Your Roth IRA eligibility also phases out based on income.
For a comparison of 403(b) and 401(k) plans, see 403(b) vs 401(k). For the full workplace retirement plan comparison, see the retirement account comparison.
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