Bottom line: In 2026, you can contribute up to $7,500 to a Roth IRA ($8,600 if age 50+), provided your income is below the phase-out threshold. Single filers phase out between $150,000 and $165,000; married filing jointly between $236,000 and $246,000. Above those limits, use the backdoor Roth strategy. Contribute as early in the year as possible, since every month of delay is a month of tax-free compounding lost.
2026 Roth IRA Contribution Limits
- Annual contribution limit
- $7,500
- Annual contribution limit
- $8,600
This is the combined limit across all IRA accounts you own, Roth and traditional. If you contribute $3,000 to a traditional IRA, your remaining Roth IRA limit is $4,500 (not $7,500).
2026 Roth IRA Income Limits
Roth IRA eligibility phases out at higher modified adjusted gross incomes (MAGI):
- Full contribution
- MAGI under $150,000
- Partial contribution (phase-out)
- $150,000–$165,000
- No contribution
- MAGI over $165,000
- Full contribution
- MAGI under $236,000
- Partial contribution (phase-out)
- $236,000–$246,000
- No contribution
- MAGI over $246,000
- Full contribution
- $0
- Partial contribution (phase-out)
- $0–$10,000
- No contribution
- MAGI over $10,000
What is MAGI? Modified Adjusted Gross Income. For Roth IRA purposes, it is your AGI (from your tax return) with certain deductions added back. For most people it is close to their total income. Student loan interest deduction, rental losses, and IRA deductions are added back.
Calculating a Partial Contribution During Phase-Out
If your income falls within the phase-out range, you can contribute a reduced amount:
Formula: (Upper limit − Your MAGI) ÷ Phase-out range × Contribution limit
Example: Single filer, MAGI = $158,750, age 35:
- Upper limit: $165,000
- Your MAGI: $158,750
- Difference: $6,250
- Phase-out range: $15,000
- Percentage eligible: 6,250 ÷ 15,000 = 41.7%
- Allowed contribution: 41.7% × $7,500 = $3,125 (rounded up to the nearest $10 by most custodians)
What If You Earn Too Much?
The Backdoor Roth IRA: A legal strategy for high earners:
- Contribute to a traditional IRA (no income limit on contributions, but no deduction either)
- Convert the traditional IRA to a Roth IRA
- Pay taxes on any earnings between contribution and conversion (minimal if done quickly)
The pro-rata rule applies if you have other pre-tax traditional IRA funds, which complicates the tax calculation. Consult a tax advisor if you have existing traditional IRA balances.
- You have until the tax filing deadline (typically April 15) to make Roth IRA contributions for the prior year. In early 2027, you can still contribute for 2026. This catch-up window is useful if your income came in lower than expected (maybe you qualify after all) or if you had a late windfall to invest.
- Contribute early in the year, not at the last minute. A $7,500 contribution made January 1 vs April 15 of the same year earns 15+ months of compounding difference at the same contribution limit. Over 30 years of always-early contributions, the compounding difference is meaningful.
- Excess contributions (contributing more than allowed) trigger a 6% excise tax per year until corrected. If you over-contribute, withdraw the excess (plus any earnings) before the tax filing deadline to avoid the penalty. Brokerage platforms can calculate this for you.
Rules That Govern Contributions
Earned income requirement: You must have earned income (wages, salary, self-employment income) at least equal to your Roth IRA contribution. Investment income, Social Security, and pension income do not count.
No age limit: Since the SECURE Act 2.0 (2023), there is no upper age limit for Roth IRA contributions. Previously, contributions were banned after age 70½.
No required minimum distributions: Unlike traditional IRAs and 401(k)s, Roth IRAs have no required minimum distributions during the owner's lifetime. This makes them excellent estate planning tools, since money can grow tax-free indefinitely.
Contribution deadline: Tax filing deadline (typically April 15) for the prior tax year. Extensions do not extend the IRA contribution deadline.
Roth IRA vs. 401(k): Which to Prioritize
A common question: if you can only contribute to one, which comes first?
Generally: 401(k) first up to the employer match (free money), then Roth IRA up to the limit, then back to 401(k) if you have more to contribute.
The Roth IRA's advantages (investment flexibility, no RMDs, tax-free growth) make it the preferred supplement to a 401(k) for most earners below the income threshold. See IRA vs. 401(k) for the full comparison, or how to open a Roth IRA if you have not started one yet.
Roth IRA limits are adjusted annually for inflation by the IRS. Verify current figures on the IRS retirement plan contribution limits page and the IRS COLA increases page. This article reflects 2026 limits.
Frequently Asked Questions
How much can I contribute to a Roth IRA in 2026?
What income disqualifies me from a Roth IRA in 2026?
Can I still contribute to a Roth IRA if I earn too much?
What is the deadline to contribute to a Roth IRA for 2026?
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