Under age 50
$24,500
Base employee limit
IRS and TSP limits for 2026
2026 TSP contribution limits and pay-period planner
Check the employee, catch-up, and annual-additions limits, then pace remaining Traditional and Roth employee deferrals without giving up later pay-period matching.
- Rule snapshot
- Reviewed
- Primary sources
- TSP, IRS, OPM, and 5 CFR
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Every 2026 TSP limit in one table
Age is measured at the end of the calendar year. The enhanced age-60-to-63 amount replaces—not supplements—the standard age-50 catch-up amount.
| Limit | Who or what it covers | 2025 | 2026 | Change |
|---|---|---|---|---|
| Employee elective-deferral limit | All participants | $23,500 | $24,500 | +$1,000 |
| Standard catch-up | Age 50+ at year-end, except ages 60–63 | $7,500 | $8,000 | +$500 |
| Enhanced catch-up | Ages 60, 61, 62, or 63 at year-end | $11,250 | $11,250 | No change |
| Annual additions under IRC 415(c) | Employee and agency additions; catch-up excluded | $70,000 | $72,000 | +$2,000 |
Age 50+ except 60–63
$32,500
$24,500 + $8,000
Age 60–63
$35,750
$24,500 + $11,250
Enter three values to build your plan.
How the plan is built
The calculator plans employee deferrals only. Payroll and TSP records remain authoritative.
- 1
Select the age-based employee limit
The planner uses your age on December 31, 2026 to select no catch-up, the standard catch-up, or the enhanced age-60-to-63 catch-up.
- 2
Subtract Traditional and Roth deferrals together
Year-to-date employee deferrals use one combined limit. Agency deposits are not subtracted here.
- 3
Spread capacity across remaining pay periods
The repeated election rounds up to a whole dollar, and the final positive deduction is reduced so the schedule does not exceed the limit.
- 4
Preserve the final eligible match
A FERS participant generally needs an employee contribution in every pay period to capture all available matching because TSP has no annual true-up.
The 2026 Roth catch-up threshold
If your 2025 FICA wages from the employer sponsoring the plan exceeded $150,000, 2026 catch-up contributions generally must be Roth. The payroll rule applies to catch-up dollars—not automatically to the first $24,500 of employee deferrals.
A Roth catch-up still consumes the same age-based catch-up capacity. Confirm how your agency or service identified prior-year wages and how the election is being recorded before relying on a year-end estimate.
2026 TSP contribution-limit FAQ
What is the 2026 TSP contribution limit?
The ordinary employee elective-deferral limit is $24,500. Eligible participants age 50 or older may have catch-up capacity: $11,250 for participants who are age 60 through 63 at the end of 2026, and $8,000 for other eligible participants age 50 or older.
What are the maximum age-based employee totals?
A participant younger than 50 has a $24,500 employee limit. An eligible participant age 50 or older but not 60 through 63 has a $32,500 total. An eligible participant age 60 through 63 has a $35,750 total. Compensation and payroll constraints can produce a lower practical maximum.
Do Traditional and Roth TSP contributions have separate limits?
No. Traditional and Roth employee contributions share the $24,500 elective-deferral limit and any applicable catch-up capacity. Changing tax treatment does not create a second employee limit.
Who must make 2026 catch-up contributions as Roth?
Under the 2026 Roth catch-up rule, a participant whose 2025 FICA wages from the employer sponsoring the plan exceeded $150,000 generally must make 2026 catch-up contributions as Roth. The threshold does not make the first $24,500 of employee deferrals Roth. Confirm the wage determination and payroll treatment with your agency or service.
Do agency contributions count against the $24,500 employee limit?
No. Agency Automatic (1%) and matching contributions do not consume the employee elective-deferral limit. They are included in the separate annual-additions framework, which is $72,000 for 2026 before eligible catch-up contributions.
Why should a FERS participant avoid reaching the employee limit early?
FERS matching is calculated by pay period, and TSP does not provide an annual match true-up. If employee contributions stop after the limit is reached, later pay periods can produce no match. Build a schedule that preserves an eligible contribution through the final pay period.
What if I also contributed to another employer retirement plan?
The Internal Revenue Code elective-deferral limit can aggregate deferrals across the TSP and other plans subject to the same section 402(g) limit. Do not plan each account as if it automatically receives a separate $24,500 allowance; reconcile all covered deferrals with the plan administrators or a tax professional.
Does a TSP Roth in-plan conversion use this contribution limit?
No. A Roth in-plan conversion is a taxable rollover of money already in TSP, not a new payroll contribution. It has separate eligibility, balance, tax, and transaction rules.
Does the planner change my payroll election?
No. It creates a planning schedule only. Submit any election through your agency or service payroll system and confirm year-to-date totals on official records.
Related TSP decisions
Convert existing Traditional money
Review the separate 2026 eligibility, tax, RMD, and balance rules.
Read the Roth conversion guideChoose future tax treatment
Compare Roth and Traditional employee elections under explicit tax assumptions.
Compare Roth vs. TraditionalProject account growth
Model employee contributions, agency deposits, and pay-period investment growth.
Use the TSP calculatorPrimary sources
- TSP contribution limits
- TSP 2026 contribution and Roth catch-up notice
- IRS Notice 2025-67: 2026 limits
- IRS catch-up contribution rules
- OPM BAL 26-101: Roth catch-up
- TSP contribution and matching types
- 5 CFR 1600.19: agency contributions
Limits and rules were verified August 25, 2026. Your payroll record, TSP account, plan aggregation, compensation, and tax circumstances can change the usable amount.