PFCPFC BLOG
2026 Roth IRA Contribution Limits and Income Phaseouts
Review 2026 Roth IRA contribution limits, catch-up amounts, and income phaseouts, then check your remaining room with the free PFC calculator.
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A Roth IRA contribution limit is a ceiling, not the amount every person can deposit. Your age, eligible compensation, filing situation, modified adjusted gross income (MAGI), and other IRA contributions all matter. The free 2026 Roth IRA contribution calculator brings these inputs together.
The 2026 annual IRA cap
The base limit is $7,500, up from $7,000 in 2025. The catch-up for people age 50 or older by year-end is $1,100, making the age-based ceiling $8,600. These are combined traditional and Roth IRA limits, subject to eligible compensation.
Source: IRS: 2026 IRA contribution limits.
When income reduces direct Roth eligibility
| Filing situation | Reduction range | No direct contribution at |
|---|---|---|
| Single or head of household | $153,000–$168,000 | $168,000 or more |
| Married filing jointly / qualifying surviving spouse | $242,000–$252,000 | $252,000 or more |
| Married filing separately, lived with spouse during year | Above $0 and below $10,000 | $10,000 or more |
A married separate filer who lived apart from their spouse all year uses the single-filer range. At the lower threshold, the income-based reduction has not yet begun. The calculator uses Roth-specific MAGI, which is not necessarily salary or ordinary taxable income.
Source: IRS Publication 590-A: 2026 changes and Roth contribution worksheet.
An example inside the phaseout range
Consider a single filer age 35 with $100,000 eligible compensation, $160,500 Roth MAGI, no traditional IRA contributions, and $1,000 already contributed to Roth IRAs for 2026. The modeled annual Roth allowance is $3,750.00, leaving $2,750.00 of room. Income can include sources that are not eligible IRA compensation, so these two inputs need not match.
Check the entries before contributing
- Use your age at the end of 2026 and choose the filing situation that matches your living arrangements.
- Enter eligible compensation and a separately calculated Roth MAGI estimate.
- Include contributions to other non-Roth IRAs and Roth amounts already deposited for the same tax year.
- Read remaining room and any potential excess amount, then reconcile your records across accounts.
This tool models direct contributions for one person. It does not determine spousal compensation eligibility or calculate conversions, rollovers, excess-contribution corrections, or investment growth. A potential excess result is a prompt to review the records; it is not a correction instruction.
For the wider account choice, read Traditional vs. Roth IRA. The contribution calculator checks Roth room; it does not decide which account will produce the best after-tax retirement outcome.