Educational reference only. 2025 limits cited from IRS Notice 2024-80. Updated January 2025.
2025 reference ledger
Each row states the plan type, the 2025 dollar limit, any catch-up amount, the IRS source, and the date it took effect. Workplace plan figures come from IRS Notice 2024-80; health savings account figures come from Rev. Proc. 2024-25.
| Plan type | 2025 limit | Catch-up | Source | Effective |
|---|---|---|---|---|
| 401(k), 403(b), governmental 457(b) elective deferrals | $23,500 | $7,500 (age 50+); $11,250 (ages 60–63) | Notice 2024-80 | Jan 1, 2025 |
| Total annual additions, defined contribution plan | $70,000 | None | Notice 2024-80 | Jan 1, 2025 |
| Traditional and Roth IRA | $7,000 | $1,000 (age 50+) | Notice 2024-80 | Jan 1, 2025 |
| SIMPLE IRA salary deferrals | $16,500 | $3,500 (age 50+) | Notice 2024-80 | Jan 1, 2025 |
| HSA, self-only coverage | $4,300 | $1,000 (age 55+) | Rev. Proc. 2024-25 | Jan 1, 2025 |
| HSA, family coverage | $8,550 | $1,000 (age 55+) | Rev. Proc. 2024-25 | Jan 1, 2025 |
| Pay counted for employer contributions | $350,000 | None | Notice 2024-80 | Jan 1, 2025 |
| Highly compensated employee threshold | $160,000 | None | Notice 2024-80 | Jan 1, 2025 |
Age-based amounts and income ranges sit on their own lines: see catch-up eligibility and phase-out thresholds.
☐ Checked: I can name the row that caps my 2025 contributions. ☐ Unchecked: I still need my plan's match cap from employer match.
2025 catch-up rules · figures effective Jan 1, 2025
Catch-up contributions sit on top of the standard elective deferral and IRA limits. Each amount below applies only if you reach the qualifying age by the end of the calendar year, and each row carries its own citation.
IRC 414(v) and IRS Notice 2024-80, effective for tax years beginning Jan 1, 2025. The catch-up is added to the $23,500 elective deferral limit but is not added to the $70,000 total additions limit.
SECURE 2.0 Act section 109 and IRS Notice 2024-80, effective Jan 1, 2025. The band ends at the end of the year you turn 63, after which the standard $7,500 amount returns.
IRC 219(b)(5)(B) and IRS Notice 2024-80. The IRA catch-up is fixed in statute and is not indexed to inflation, so it stays at $1,000 regardless of the year.
IRC 223(b)(3) and IRS Rev. Proc. 2024-25, effective Jan 1, 2025. The HSA catch-up follows the age 55 threshold and adds to the $4,300 self-only or $8,550 family limit.
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Catch-up contributions begin in the year you turn 50.
Related rows: IRA deductibility phase-out thresholds and early withdrawal penalties and RMDs.
Action: confirm your date of birth with the plan recordkeeper before the first January payroll so the catch-up election is applied for the full 2025 plan year.
2025 Phase-Outs
Deduction and Roth eligibility taper across modified adjusted gross income ranges. Both endpoints matter: inside the band, the allowed amount scales down proportionally, so a small raise can change the answer.
Applies when you or your spouse is covered by a workplace plan at any point during the year.
| Filing status | Covered by plan | MAGI range | At the top |
|---|---|---|---|
| Single | Yes | $79,000 to $89,000 | Deduction eliminated |
| Head of household | Yes | $79,000 to $89,000 | Deduction eliminated |
| Married filing jointly | You | $126,000 to $146,000 | Deduction eliminated |
| Married filing jointly | Spouse only | $236,000 to $246,000 | Deduction eliminated |
| Married filing separately | Either | $0 to $10,000 | Deduction eliminated |
| Any status | Neither | No limit | Full deduction |
Source: IRS Notice 2024-80 and IRS Publication 590-A. Effective for tax year 2025.
Above the upper bound, regular contributions stop; conversion mechanics are handled separately.
| Filing status | MAGI range | Below range | Above range |
|---|---|---|---|
| Single | $150,000 to $165,000 | Full $7,000 limit | No contribution |
| Head of household | $150,000 to $165,000 | Full $7,000 limit | No contribution |
| Married filing jointly | $236,000 to $246,000 | Full $7,000 limit | No contribution |
| Married filing separately | $0 to $10,000 | Reduced limit | No contribution |
Catch-up contributions of $1,000 for age 50 and older sit on top of the base limit.
The credit drops to zero once adjusted gross income passes these ceilings.
| Filing status | AGI ceiling |
|---|---|
| Single | $39,500 |
| Head of household | $59,250 |
| Married filing jointly | $79,000 |
Source: IRS Publication 590-A. Effective for tax year 2025.
Confirm your filing status and prior-year MAGI before choosing where this year's contribution goes.
The statutory limits above apply to everyone. What differs is your eligible pay, your plan's match formula, and how much of that match you actually capture. Those three inputs decide the dollar outcome more than any table row does.
Open the contribution calculator
I can state my employer match formula from memory.
Educational information only. Not tax, legal, or investment advice.