403(b) Contribution Limits and Catch-Up Rules
Updated: May 29, 2026
2026 Employee Elective Deferral Limits
| Age at Year-End | Standard Limit | Catch-Up | Total |
|---|---|---|---|
| Under 50 | $24,500 | — | $24,500 |
| 50–59 | $24,500 | $8,000 | $32,500 |
| 60–63 | $24,500 | $11,250 | $35,750 |
| 64+ | $24,500 | $8,000 | $32,500 |
The combined employee + employer limit is $72,000 for 2026.
SECURE 2.0 Super Catch-Up (Ages 60–63)
The SECURE 2.0 Act of 2022 introduced an enhanced catch-up provision effective 2025. Employees aged 60, 61, 62, or 63 during the tax year can contribute the greater of $10,000 or 150% of the standard catch-up amount — whichever is larger. For 2026, this results in an $11,250 super catch-up, for a total limit of $35,750.
Age 64 returns to the standard $8,000 catch-up — the super catch-up window is age 60–63 only.
Standard Age-50 Catch-Up
Employees age 50 or older at any point in the tax year qualify for the $8,000 catch-up contribution (2026). This applies to ages 50–59 and 64+. The catch-up is in addition to the base $24,500 limit.
The 403(b) 15-Year Service Rule
A unique feature of 403(b) plans not available in 401(k): employees with at least 15 years of service with the same eligible employer may be able to contribute an additional $3,000 per year, up to a $15,000 lifetime maximum. This catch-up is separate from and in addition to the age-50 catch-up.
Eligibility requires:
- At least 15 years of service with the same employer
- The employer must allow this provision in the plan document
- Lifetime maximum: $15,000 (averaging $3,000/year over 5 years if taken all at once)
The 15-year service catch-up is applied before the age-50 catch-up and is subject to a complex ordering rule if both apply. Confirm with your plan administrator.
If You Have Both a 403(b) and 401(k)
The $24,500 base employee deferral limit is shared across all 403(b) and 401(k) plans in the same tax year. You cannot contribute $24,500 to a 403(b) and another $24,500 to a 401(k) — the total across both must not exceed $24,500 (plus catch-up if eligible).
Employer contributions to each plan count separately toward each plan’s combined limit.
Historical Limit Trend
| Year | Base Limit | Age 50+ Catch-Up |
|---|---|---|
| 2020 | $19,500 | +$6,500 |
| 2022 | $20,500 | +$6,500 |
| 2023 | $22,500 | +$7,500 |
| 2024 | $23,000 | +$7,500 |
| 2025 | $23,500 | +$7,500 / +$11,250 (60-63) |
| 2026 | $24,500 | +$8,000 / +$11,250 (60-63) |
Limits are indexed to inflation (CPI) and adjusted in $500 increments when thresholds are met.