U.S. OMNI - 2026 Maximum Allowable Contributions (MAC)

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Maximum Allowable Contributions

The IRS elective contribution limit to a 403(b) for 2026 starts at $24,500. If you are over the age of 50, your contribution limit increases to $32,500. The Fifteen Year Cap Expansion Option, commonly referred to as service-based catch up, may also be available to veteran employees having 15 years or more with their current employer and whose total past 403(b) annual contributions average under $5,000 per year of employment. This allowance has a $3,000 maximum amount per year with a lifetime maximum of $15,000. A qualified employee could, for example, contribute an additional $1,000 per year for 15 years to reach the $15,000 lifetime maximum.

Please Note: We cannot and do not guarantee the calculator's applicability or accuracy in regard to your individual circumstances.

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2026 Maximum Allowable Contributions (MAC)

The IRS has recently announced the 2026 Maximum Allowable Contribution (MAC) limits for 403(b) and 457(b) plans. Elective contribution limits will increase by $1000 to $24,500 for 2026.

403(b)

Calendar Year

2025

2026

Base Limit (Age 49 & under)

$23,500

$24,500

Age-based catch-up (Age 50 & over)

$31,000

$32,500

Super catch-up (Ages 60 thru 63)

$34,750

$35,750

15-year catch-up (increase to base)

$3,000*

Non-Elective limit

$70,000

$72,000

Overall Combined Limit (50 & over)

$77,500

$80,000

Overall Combined Limit (60 thru 63)

$81,250

$83,250

457(b)

Calendar Year

2025

2026

Base Limit (Age 49 & under)

$23,500

$24,500

Age-based catch-up (Age 50 & over)

$31,000

$32,500

Super catch-up (Ages 60 thru 63)

$34,750

$35,750

Special catch-up

$47,000*

$49,000*

*Requires special calculation to determine eligibility

Start or Change Your 2026 Contributions Now >>

Calculate Your 2026 MAC

Please Note: We cannot and do not guarantee the calculator's applicability or accuracy in regard to your individual circumstances.

2026 Base Limit: $24,500
Year of Birth:
Number of years at employer:
Total $ of Past 403(b) Contributions with Current Employer:
Past Amount of Service Catch-up Used:

Total 2026 MAC: $24,500