SIMPLE 401(k) Deferral Limit Calculator United States 2026
A SIMPLE 401(k) or SIMPLE IRA has a lower elective cap than a regular 401(k). IRS COLA 2026: $17,000, plus $4,000 catch-up at age 50 ($21,000 total).
SIMPLE 2026 elective room
limit = $17,000 + ($4,000 if age ≥ 50)
remaining = limit − YTD deferrals
Worked example
Age 40, $5,000 YTD: $12,000 left. Age 50, $0 YTD: $21,000.
Related: regular 401(k) deferral, IRA.
Not tax advice
Enhanced SIMPLE catch-up at ages 60–63 is out of scope. Confirm with your plan.
Official sources
- IRS COLA limits — SIMPLE maximum contributions $17,000 (2026)
No. SIMPLE is $17,000 ($21,000 at 50+).
$4,000 from age 50. Enhanced 60–63 is not in this version.
No.