What is the Roth IRA income limit for 2026?

The contribution phases out between $153,000 and $168,000 of modified AGI for single filers and between $242,000 and $252,000 for married couples filing jointly.

What if I am married filing separately?

If you lived with your spouse at any time in the year, the range is $0 to $10,000, so most people in this case can't contribute. If you lived apart all year, use the single range.

How is the reduced amount rounded?

Up to the next $10, and never below $200 while you are inside the range (IRS Publication 590-A).

Tax numbersTax years 2026 and 2025IRS Notice 2025-67

Roth IRA income limits 2026 and 2025

For 2026 you can make the full Roth IRA contribution if your modified AGI is below $153,000 (single) or $242,000 (married joint). Nothing is allowed from $168,000 and $252,000.

2025FinalFor returns filed in 2026. Notice 2024-80.

2026Current yearFor returns filed in 2027. Notice 2025-67.

2027Not yet publishedNot published as of 9 October 2026. The 2027 Roth IRA income limits will be in the IRS notice that follows Notice 2025-67. Until then, plan with the 2026 figures on this page.

Roth IRA income limits 2026 and 2025Modified AGI ranges over which the Roth IRA contribution limit falls to zero.

Filing status	2026 phase-out	2025 phase-out	Change
Single, head of household, or married separate and lived apart all year	$153,000 to $168,000	$150,000 to $165,000	+$3,000 (+2.0%)
Married filing jointly, qualifying surviving spouse	$242,000 to $252,000	$236,000 to $246,000	+$6,000 (+2.5%)
Married filing separately, lived together at any time	$0 to $10,000	$0 to $10,000	No change

Source: IRS, Notice 2025-67: 2026 retirement plan and IRA limits (with the 2025 amounts they replace)

Roth IRA eligibility calculator

Modified AGI for Roth IRA purposes

Filing status

Tax year

I am 50 or older

Most you can put in a Roth IRA

Full limit $7,500. Phase-out range $153,000 to $168,000. You are inside the range, so the limit is reduced (rounded up to the next $10, never below $200).

Follows IRS Publication 590-A Worksheet 2-2. If you also put money in a traditional IRA, the Roth limit is reduced by those contributions. The limit can't be more than your taxable compensation.

Worked example (from IRS Publication 590-A)

A 45-year-old single filer with 2025 modified AGI of $151,000: the AGI is $1,000 into the $15,000 range, a ratio of 0.067. $7,000 × 0.067 = $469, so the limit is $7,000 − $469 = $6,531, rounded up to $6,540. The calculator above gives the same answer (choose 2025 and enter 151,000).

Above the range you can still fund a Roth by contributing to a traditional IRA and converting it; conversions have no income limit.

Contribution limits 2026 and 2025

	2025	2026	Change
Roth or traditional IRA (combined)	$7,000	$7,500	+$500 (+7.1%)
Catch-up, age 50+	$1,000	$1,100	+$100 (+10.0%)

Questions and answers

What is the Roth IRA income limit for 2026?: The contribution phases out between $153,000 and $168,000 of modified AGI for single filers and between $242,000 and $252,000 for married couples filing jointly.
What if I am married filing separately?: If you lived with your spouse at any time in the year, the range is $0 to $10,000, so most people in this case can't contribute. If you lived apart all year, use the single range.
How is the reduced amount rounded?: Up to the next $10, and never below $200 while you are inside the range (IRS Publication 590-A).

401(k) limits$24,500
IRA limits$7,500
Tax brackets37% from $640,600
Standard deduction$16,100 single
Capital gains brackets0% to $49,450 single
Your federal tax receiptwhere your tax goes
State income tax calculators50 states and DC
All tax numbers2025 and 2026

Sources

IRS, Notice 2025-67: 2026 retirement plan and IRA limits (with the 2025 amounts they replace).
IRS, Notice 2024-80: 2025 retirement plan and IRA limits.
IRS, Publication 590-A (2025), Contributions to IRAs: Worksheet 2-2 (reduced Roth IRA limit) and Worksheet 1-2 (reduced IRA deduction).
Every figure on this page was checked against the documents above by an automated test on 9 October 2026. Status of 2027 figures checked on 9 October 2026 (IRS newsroom and SSA). Page built 2026-10-09.