Short Answer
For 2026, the IRS Roth IRA contribution limit is $7,500, up from $7,000 in 2025. Workers age 50 and over may add a $1,100 catch-up contribution, for a personal limit of $8,600 (up from $8,000 in 2025). Direct Roth IRA contributions phase out for Single and Head of Household filers between $153,000 and $168,000 of MAGI; for Married Filing Jointly between $242,000 and $252,000; and for Married Filing Separately who lived with their spouse, between $0 and $10,000. Above the upper threshold, the backdoor Roth IRA strategy is available.
How This Is Calculated
This calculator applies IRS Notice 2025-67 (announcing 2026 retirement plan COLA limits) and the underlying statutory framework in IRC sections 219(b), 219(c), and 408A(c)(3), with the worksheet method spelled out in IRS Publication 590-A Worksheet 2-2. The calculation proceeds in five sequential steps. For the full background on Roth IRA mechanics, see our Roth IRA Contribution Limits Guide.
Step 1: Determine the Base Contribution Limit Confirmed
The base contribution limit under IRC section 219(b) for 2026 is $7,500 (was $7,000 for 2025). Workers age 50 and over add a $1,100 catch-up under SECURE 2.0 Act section 108 (was $1,000 for 2025; the catch-up was statutory and unchanged before SECURE 2.0). The combined limit applies across all your traditional and Roth IRAs - you cannot contribute $7,500 to a traditional and another $7,500 to a Roth.
Step 2: Apply the Compensation Cap Confirmed
Per IRC section 219(b)(1)(B), your total IRA contributions cannot exceed your taxable compensation for the year. Wages, salary, tips, and self-employment net earnings count. Investment income, Social Security benefits, unemployment compensation, child support, and pension income do not. For MFJ couples, the spousal IRA rule under section 219(c) lets a working spouse fund a Roth IRA for a non-earning spouse using joint compensation.
Step 3: Determine the MAGI Phase-Out Range Confirmed
Filing status drives the phase-out range. For 2026:
- Single / HOH / MFS-Apart: $153,000 (full) to $168,000 (zero)
- MFJ / QSS: $242,000 (full) to $252,000 (zero)
- MFS-Together: $0 (full) to $10,000 (zero) - statutory, never inflation-adjusted
If MAGI is below the lower threshold, the full base contribution applies. If MAGI is at or above the upper threshold, the direct Roth contribution is zero (backdoor Roth still available). Between the thresholds, a reduced amount applies.
Step 4: Calculate the Reduced Contribution Confirmed
Per IRS Pub 590-A Worksheet 2-2, the reduced limit calculation is:
- Subtract MAGI from the upper threshold (or, for MFS-Together, subtract MAGI from $10,000)
- Divide by the phase-out range width ($15,000 Single/HOH; $10,000 MFJ/QSS; $10,000 MFS-Together)
- Multiply by the base limit ($7,500 + $1,100 if 50+)
- Round up to the next $10
- Apply the $200 floor: if the result is positive but less than $200, allow $200
Step 5: Backdoor Roth Flag Confirmed
If MAGI is at or above the upper threshold, the calculator flags the backdoor Roth IRA strategy. This is a two-step legal workaround: contribute up to the limit to a non-deductible traditional IRA (no income limit on these contributions per section 408(o)), then convert to a Roth IRA. The conversion is taxable to the extent of any pre-tax balance across all traditional, SEP, and SIMPLE IRAs (the pro-rata aggregation rule under IRC section 408(d)(2)). If you have no other pre-tax IRA balances, the backdoor conversion is essentially tax-free.
Roth IRA conversion income is excluded from MAGI: Under the special rule in IRC section 408A(c)(3)(B)(i), income from a Roth conversion is NOT counted as MAGI for purposes of determining your Roth contribution phase-out. So a large Roth conversion in 2026 will not push you into a higher phase-out tier for that same year's contribution. Confirmed
The $200 statutory floor: Under IRC section 408A(c)(3)(D), if your reduced contribution is greater than $0 but less than $200, you can still contribute $200. This is a small but useful rule for taxpayers near the upper end of the phase-out range. The calculator applies this floor automatically.
Assumptions
- Tax year 2026 retirement plan limits per IRS Notice 2025-67 (released October 2025).
- The MAGI you enter already includes the standard add-backs from Pub 590-A Worksheet 2-1 (foreign earned income exclusion, savings bond interest, adoption benefits, traditional IRA deduction, student loan interest deduction).
- Your taxable compensation already excludes investment income, Social Security, unemployment, and pension income.
- Reduced contribution amounts are rounded up to the next $10 per Pub 590-A worksheet rounding rule.
- The $200 statutory floor applies when the reduced amount is positive but less than $200.
- State income tax is not modeled. Roth IRA contributions are after-tax federally and in most states; a few states (Pennsylvania, for example) treat earnings on Roth IRA distributions differently for state tax purposes.
Frequently Asked Questions
What is the Roth IRA contribution limit for 2026?
For 2026, the IRS Roth IRA contribution limit is $7,500, up from $7,000 in 2025. Workers age 50 and over may make an additional $1,100 catch-up contribution, bringing their personal limit to $8,600 (up from $8,000 in 2025). The age-50 catch-up was amended under the SECURE 2.0 Act to receive an annual cost-of-living adjustment, which is why it increased from $1,000 to $1,100 for 2026. The contribution limit applies to the combined total of all your traditional and Roth IRAs and cannot exceed your taxable compensation for the year. Source: IRS Notice 2025-67, October 2025.
What are the 2026 Roth IRA MAGI phase-out ranges?
For 2026, the income phase-out range for Roth IRA contributions is between $153,000 and $168,000 for single filers and heads of household, up from $150,000 to $165,000 for 2025. For married couples filing jointly, the phase-out range is between $242,000 and $252,000, up from $236,000 to $246,000 for 2025. For a married individual filing separately who lived with their spouse during the year, the phase-out range is not subject to a cost-of-living adjustment and remains between $0 and $10,000. Above the upper threshold, you cannot contribute directly to a Roth IRA, but the backdoor Roth IRA strategy is available.
What is the spousal Roth IRA rule?
Under the Kay Bailey Hutchison Spousal IRA rule (IRC section 219(c)), a married couple filing jointly can fund a Roth IRA on behalf of a non-earning or low-earning spouse, as long as the working spouse has enough taxable compensation to cover both contributions. Each spouse can contribute up to the full $7,500 limit (or $8,600 if age 50 or over) for 2026, but the combined total cannot exceed the joint taxable compensation reported on the return. The spousal IRA must be established in the non-working spouse's name. The MAGI phase-out applies to each spouse based on the joint MFJ thresholds ($242,000 to $252,000 for 2026).
Can I do a backdoor Roth IRA if my MAGI is too high?
Yes. The backdoor Roth IRA strategy is a two-step workaround for taxpayers above the MAGI phase-out. Step 1: contribute up to $7,500 (or $8,600 if 50+) to a non-deductible traditional IRA. There is no income limit on non-deductible traditional IRA contributions. Step 2: convert the traditional IRA to a Roth IRA. The conversion is taxable to the extent of any pre-tax balance across all traditional, SEP, and SIMPLE IRAs (the pro-rata rule under IRC section 408(d)(2)). If you have no other pre-tax IRA balances, the conversion is essentially tax-free since you contributed after-tax dollars. The strategy is widely used and is acknowledged by the IRS, though it remains subject to the pro-rata aggregation rule. Consider rolling pre-tax IRA balances into a 401(k) before doing the conversion to avoid the pro-rata tax.
How does the Roth IRA differ from a traditional IRA?
Traditional IRA contributions may be tax-deductible (depending on income and workplace plan coverage under IRC section 219(g)) and grow tax-deferred until withdrawal. Required minimum distributions (RMDs) begin at age 73 (rising to 75 in 2033 under SECURE 2.0). Roth IRA contributions are never deductible, but qualified withdrawals (after age 59 1/2 and a 5-year holding period) are entirely tax-free. Roth IRAs are not subject to lifetime RMDs for the original owner. Both share the same $7,500 / $8,600 contribution limit for 2026, but Roth contributions phase out at higher incomes (under IRC section 408A(c)(3)) while traditional IRA deductibility phases out at lower incomes when you are covered by a workplace retirement plan.
What counts as MAGI for Roth IRA purposes?
MAGI for Roth IRA purposes (defined under IRC section 408A(c)(3)(B)) is your Adjusted Gross Income (AGI) from Form 1040 line 11, plus several add-backs: the foreign earned income exclusion (Form 2555), foreign housing exclusion or deduction, savings bond interest exclusion, employer adoption benefits exclusion, traditional IRA deduction (if any), and student loan interest deduction. Notably, you must exclude income from a Roth IRA conversion when computing MAGI for Roth IRA contribution purposes (per the special rule in section 408A(c)(3)(B)(i)). Most taxpayers without these specific exclusions will have MAGI very close to AGI. See IRS Publication 590-A Worksheet 2-1 for the precise calculation.
What if I contribute too much to a Roth IRA?
Excess Roth IRA contributions are taxed at 6 percent per year for each year the excess remains in the IRA, under IRC section 4973. To avoid the penalty, withdraw the excess plus any earnings by the due date of your tax return (including extensions). The earnings are taxable in the year contributed. You can also recharacterize the contribution to a traditional IRA (note: recharacterization of a Roth conversion is no longer allowed since 2018, but recharacterization of a contribution remains allowed). Or you can apply the excess to a future year if you have headroom. The 6 percent tax cannot exceed 6 percent of the combined value of all your IRAs at year-end.
Are Roth IRAs subject to required minimum distributions?
No. Roth IRAs are not subject to lifetime required minimum distributions (RMDs) for the original owner, regardless of age. The owner can let the entire balance grow tax-free for life. Beneficiaries who inherit a Roth IRA are subject to RMDs under the SECURE Act 10-year rule (with limited exceptions for spouses, disabled beneficiaries, minor children, and beneficiaries within 10 years of the decedent's age). The Roth 401(k) was previously subject to lifetime RMDs, but SECURE 2.0 Act section 325 eliminated that requirement starting in 2024. So designated Roth accounts in workplace plans now match Roth IRAs in this respect.
Can I contribute to a Roth IRA and a 401(k) in the same year?
Yes. The Roth IRA and 401(k) limits are separate. For 2026, you can contribute up to $7,500 to a Roth IRA (plus $1,100 catch-up at age 50+) AND up to $24,500 to a 401(k) (plus $8,000 catch-up at age 50+ or $11,250 super catch-up at ages 60-63). Roth IRA contributions are subject to the MAGI phase-out under section 408A(c)(3); 401(k) elective deferrals have no income limit. Use the 401(k) Contribution Calculator to estimate your workplace plan and the Roth IRA Contribution Calculator to estimate your IRA. Contributing to a 401(k) does not reduce your Roth IRA limit, but it does reduce the deductibility of any traditional IRA contribution under IRC section 219(g).
What is the 5-year rule for Roth IRA withdrawals?
The 5-year rule under IRC section 408A(d)(2) requires that earnings withdrawn from a Roth IRA be tax-free only if the account has been open for at least 5 tax years and the owner is at least 59 1/2 (or meets another qualifying exception such as first-time home purchase up to $10,000, disability, or death). The 5-year clock starts on January 1 of the tax year of your first Roth IRA contribution, regardless of when in the year you contributed. A separate 5-year rule applies to each Roth conversion. Roth IRA contributions (not earnings, not conversions) can always be withdrawn tax-free and penalty-free at any age, because they were already taxed.
What To Do Next
Next Step
If you are under the MAGI phase-out, contribute as early in the year as possible. Roth IRAs grow tax-free, and a January contribution captures roughly 12 months of additional compounding versus an April-of-following-year contribution. Set up an automatic monthly transfer of $625 ($7,500 / 12) or $717 ($8,600 / 12 if 50+) to lock in the full annual contribution.
If your MAGI exceeds the upper threshold, you cannot contribute directly to a Roth IRA but the backdoor Roth strategy is available. Before executing, check Form 8606 in your prior returns for any existing nondeductible IRA basis, and consider rolling pre-tax IRA balances into a 401(k) plan first to avoid the pro-rata aggregation rule.
If you have a workplace 401(k) and want to compare contribution math across both account types, use the 401(k) Contribution Calculator to estimate your workplace plan deferral and employer match. Roth IRA and 401(k) limits run in parallel, so capturing both maximums is the highest-leverage retirement move available to most workers.
For the full statutory background on contribution limits, the MAGI phase-out math, the spousal IRA rule, the backdoor Roth strategy, the 5-year rule, RMD exemption, and year-end planning moves, read our Roth IRA Contribution Limits Guide.
Self-employed? Use the SEP IRA vs Solo 401(k) Calculator to evaluate higher-limit retirement plan options that stack with Roth IRA contributions for self-employed taxpayers.