How the 2026 limit is calculated
The starting limit is $7,500, or $8,600 at age 50 or older. It is capped by taxable compensation, reduced by contributions to other traditional or Roth IRAs, and then reduced when modified AGI falls within the filing-status phase-out range. Reduced limits are rounded up to the next $10 with the IRS worksheet’s $200 minimum.
Official sources
- IRS IRA contribution limits — 2026 base and catch-up limits.
- IRS 2026 retirement limit announcement — Roth phase-out ranges.
- IRS Publication 590-A — eligibility, compensation, combined IRA limits, and reduced-limit worksheet.
Important limitations
- Modified AGI for Roth purposes can differ from ordinary AGI and is entered by the user.
- Does not model spousal IRA compensation rules, rollovers, conversions, recharacterizations, excess-contribution excise tax, or backdoor Roth transactions.
- Projection assumes a constant return and contribution; it excludes investment fees, volatility, inflation, withdrawals, and future law changes.
- Eligibility to contribute is different from whether a later distribution is qualified and tax free.
Frequently asked questions
What is the 2026 Roth IRA contribution limit?
The combined traditional and Roth IRA limit is $7,500, or $8,600 if you are age 50 or older by the end of 2026. Your taxable compensation can impose a lower limit.
When does the Roth IRA income phase-out apply?
For 2026 it is $153,000–$168,000 for single and head-of-household filers and $242,000–$252,000 for married couples filing jointly. Special $0–$10,000 rules apply to many married-separate filers who lived together.
Are Roth IRA returns guaranteed?
No. The return is only a projection assumption. Investment values fluctuate, fees reduce returns, and you can lose money.
Are Roth IRA withdrawals always tax free?
No. Qualified-distribution rules generally involve age, disability, death, first-home provisions, and a five-year period. This calculator models growth but not distribution eligibility.