The IRS released the 2025 401(k), 403(b), and SEP IRA contribution limits, including a new special catch-up contribution for workers age 60 to 63. The IRA and Roth IRA contribution limits are unchanged but income eligibility for tax-deductible IRA contributions and Roth IRA contributions have changed.
Also updated: health savings accounts, flexible spending accounts, estate and gifting limits, qualified charitable distributions and other cost-of-living adjustments. The 2025 income tax brackets and long-term capital gains tax rates are also updated.
Contribution Limits for 401(k)s, IRAs and More in 2025
Income Limits for Tax-Deductible IRA Contributions
Roth IRA Contribution Eligibility
2025 Income Tax Brackets
Long-Term Capital Gains Tax Rates
Standard Exemptions
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- Married filing jointly: $30,000 ($33,200 if age 65+ or blind)
- Single: $15,000 ($17,000 if age 65+ or blind)
AMT Exemptions
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- Married filing jointly: $137,000
- Single: $88,100
- Exemption phase out: beginning with alternative minimum taxable income over $1,252,700 (married filing jointly) and $626,350 (single filers)
- AMT tax rates: AMT ordinary income rate increases from 26% to 28% for alternative minimum taxable income over $239,100 (single and married filing jointly)
