3659 / How much may an individual contribute to a Roth IRA?
An eligible individual may contribute cash to a Roth IRA on his own behalf up to the lesser of the maximum annual contribution limit (equal to the "deductible amount" under IRC Section 219(b)(5)(A)) or 100 percent of compensation includable in his gross income for the taxable year. The amount that can be contributed, however, is reduced by any contributions made to traditional IRAs for the taxable year on his own behalf.1
The maximum annual contribution limit is $7,500 in 2026. This amount is indexed for inflation. The maximum annual contribution limit is increased by $1,100 for individuals who have attained age 50 before the close of the tax year (i.e. $8,600 in 2026).2
SEPs and SIMPLE IRAs may not be designated as Roth IRAs, and contributions to a SEP or SIMPLE IRA will not affect the amount that an individual can contribute to a Roth IRA.3 Qualified rollover contributions ( Q 3662) do not count towards this limit.4 As to what constitutes "compensation," see Q 3665. Roth IRA contributions are not deductible and can be made at any age.5
An individual may contribute cash to a Roth IRA for a non-working spouse for a taxable year up to the maximum deductible limit (disregarding active participant restrictions) permitted with respect to traditional IRAs for such non-working spouse ( Q 3656), reduced by any such contributions made to traditional IRAs for the taxable year on behalf of the non-working spouse.6 Thus, a married couple (both spouses under age 50) may be permitted a maximum contribution of up to $15,000 for 2026 ($7,500 for each spouse).
The maximum contribution permitted to an individual Roth IRA or a spousal Roth IRA is reduced or eliminated for certain high-income taxpayers. The amount of the reduction is the amount that bears the same ratio to the overall limit as the taxpayer's adjusted gross income (AGI) in excess of an "applicable dollar amount" bears to $15,000 ($10,000 in the case of a joint return).7 Thus, the amount of the reduction is calculated as follows:
| maximum contribution × | AGI – "applicable dollar amount" |
| $15,000 ($10,000 if a joint return) |
The "applicable dollar amount" in 2025 is (1) $150,000 in the case of an individual ($146,000 in 2024, $138,000 in 2023, $129,000 in 2022, $125,000 for 2021, $124,000 for 2020), (2) $236,000 in the case of a married couple filing a joint return ($230,000 in 2024, $218,000 in 2023, $218,000 in 2023, $204,000 in 2022, $198,000 for 2021, $196,000 for 2020) and (3) $0 in the case of a married person filing separately.8
Thus in 2025, the Roth IRA contribution limit is $0 for (1) individuals with AGI of $165,000 and above ($161,000 in 2024, $153,000 in 2023, $144,000 in 2022, $140,000 in 2021, $139,000 in 2020), (2) married couples filing a joint return with AGI of $246,000 and above ($240,000 in 2024, $228,000 in 2023, $214,000 in 2022, $208,000 in 2021, $206,000 in 2020), and (3) a married individual filing separately with AGI of $10,000 and above.9 Except for married individuals filing separately, the "applicable dollar amount" is indexed for inflation. The amount of the reduction is rounded to the next lowest multiple of $10. Unless the individual's contribution limit is reduced to zero, the IRC permits a minimum contribution of $200.10
For this purpose, AGI is calculated without regard to the exclusions for foreign earned income, qualified adoption expenses paid by the employer, and interest on qualified United States savings bonds used to pay higher education expenses. Social Security benefits includable in gross income under IRC Section 86 and losses or gains on passive investments under IRC Section 469 are taken into account. Also for this purpose, deductible contributions to a traditional IRA plan are not taken into account in determining AGI; amounts included in gross income as a result of a rollover or conversion from a traditional IRA to a Roth IRA are not taken into account for purposes of determining the maximum contribution limit for a Roth IRA.
1. IRC § 408A(c)(2).
2. IRC § 219(b)(5).
3. IRC § 408A(f).
4. IRC § 408A(c)(5).
5. IRC §§ 408A(c)(1).
6. IRC §§ 408A(c)(2), 219(b)(1), 219(c).
7. IRC § 408A(c)(3).
8. Notice 2019-59, Notice 2020-79, Notice 2021-61, Notice 2022-55, Notice 2023-75, Notice 2024-80.
9. Notice 2019-59, Notice 2020-79, Notice 2021-61, Notice 2022-55, Notice 2023-75, Notice 2024-80.
10. IRC § 408A(c)(3)(A).