Every US rate and limit, with its source
| Limit | Current figure(s) |
|---|---|
| 401(k) Catch-Up Contribution | +$8,000 — Catch-up limit, age 50 and over · +2 more |
| 401(k) Contribution Limit | $24,500 — Elective deferral · +2 more |
| 403(b) Contribution Limit | $24,500 — Elective deferral limit · +2 more |
| 457(b) Contribution Limit | $24,500 — Deferral limit · +2 more |
| ACA Affordability Percentage | 9.96% — Required contribution percentage |
| Additional Medicare Tax Threshold | $200,000 — All other taxpayers · +3 more |
| Adoption Credit | $17,670 — Maximum credit · +3 more |
| American Opportunity Credit | $2,500 — Maximum credit · +5 more |
| AMT Exemption | $90,100 — Exemption, unmarried individuals · +11 more |
| Bonus Depreciation Percentage | 100% — Special depreciation allowance |
| Capital Gains Tax Rate | $49,450 — Top of the 0% bracket, single filers · +11 more |
| Child and Dependent Care Credit | $3,000 — Expense limit, one person · +2 more |
| Child Tax Credit | $2,200 — Limit per child · +3 more |
| Clean Vehicle Tax Credit | Ended 2025-09-30 |
| Corporate Tax Rate | 21% — Rate |
| Defined Benefit Plan Limit | $290,000 — Annual benefit under a defined benefit plan · +1 more |
| Dependent Care FSA Limit | $7,500 — Exclusion limit · +1 more |
| Earned Income Tax Credit | $8,231 — Maximum credit, three or more children · +23 more |
| Educator Expense Deduction | $350 — Maximum deduction |
| Energy Efficient Home Improvement Credit | Ended 2025-12-31 |
| Estate Tax Exemption | $15,000,000 — Basic exclusion amount |
| Foreign Earned Income Exclusion | $132,900 — Exclusion amount |
| FSA Contribution Limit | $3,400 — Health FSA salary reduction limit · +1 more |
| FUTA Tax Rate & Wage Base | $7,000 — Wage base · +1 more |
| Gift Tax Exclusion | $19,000 — Annual exclusion per recipient · +1 more |
| GSA Per Diem Rate | $110 — Standard CONUS lodging rate · +3 more |
| GST Exemption | $15,000,000 — Lifetime GST exemption · +1 more |
| Highly Compensated Employee Threshold | $160,000 — Highly compensated employee threshold · +1 more |
| HSA Contribution Limit | $4,400 — Self-only · +6 more |
| IRA Contribution Limit | $7,500 — Annual contribution limit · +1 more |
| Kiddie Tax Threshold | $1,350 — Unearned income reduction amount · +1 more |
| Lifetime Learning Credit | $2,000 — Maximum credit · +4 more |
| Medicare Part B Premium/Deductible | $283 — Deductible · +12 more |
| Net Investment Income Tax Threshold | $200,000 — Single or head of household · +3 more |
| Overtime Salary Threshold | $684 — Standard salary level per week · +6 more |
| Per Diem Rate | $319 — High-cost locality · +7 more |
| Premium Tax Credit | 2.1% — Lowest applicable percentage · +1 more |
| QBI Deduction Threshold | $201,750 — Threshold, single filers · +12 more |
| QSEHRA Limit | $6,450 — Maximum payments and reimbursements · +1 more |
| Residential Clean Energy Credit | Ended 2025-12-31 |
| Roth IRA Income Limit | $153,000 — Phase-out start, single filers · +6 more |
| SALT Deduction Limit | $40,400 — Deduction limit · +6 more |
| Saver's Credit Income Limit | $80,500 — Maximum AGI for the 10% credit rate, married taxpayers filing a joint return · +12 more |
| Section 179 Deduction Limit | $2,560,000 — Maximum section 179 expensing deduction · +1 more |
| Self-Employment Tax | 15.3% — Rate · +4 more |
| SEP IRA Contribution Limit | $72,000 — Defined contribution limit · +3 more |
| SIMPLE IRA Contribution Limit | $17,000 — Salary reduction limit · +2 more |
| Social Security COLA | 2.8% — Cost-of-living increase · +4 more |
| Social Security Wage Base | $184,500 — Wage base limit · +1 more |
| Standard Deduction | $16,100 — Single unmarried · +6 more |
| Standard Mileage Rate | 72.5¢ — Business use · +2 more |
| Student Loan Interest Deduction | $2,500 — Maximum deduction · +4 more |
| Tax Brackets | 37% — Top rate · +30 more |
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