Every US rate and limit, with its source

Figures for 2026
LimitAmount
401(k) Catch-Up Contribution+$8,000
401(k) Contribution Limit$24,500
403(b) Contribution Limit$24,500
457(b) Contribution Limit$24,500
ACA Affordability Percentage9.96%
Additional Medicare Tax Threshold0.9%
Adoption Credit$17,670
American Opportunity Credit$2,500
AMT Exemption$140,200
Bonus Depreciation Percentage100%
Capital Gains Tax Rate$98,900
Child and Dependent Care Credit50%
Child Tax Credit$2,200
Clean Vehicle Tax CreditEnded 2025-09-30
Corporate Tax Rate21%
Defined Benefit Plan Limit$290,000
Dependent Care FSA Limit$7,500
Earned Income Tax Credit$4,427
Educator Expense Deduction$350
Energy Efficient Home Improvement CreditEnded 2025-12-31
Estate Tax Exemption$15,000,000
Foreign Earned Income Exclusion$132,900
FSA Contribution Limit$3,400
FUTA Wage Base$7,000
Gift Tax Exclusion$19,000
GSA Per Diem Rate$110
GST Exemption$15,000,000
Highly Compensated Employee Threshold$160,000
HSA Contribution Limit$4,400
IRA Contribution Limit$7,500
Kiddie Tax Threshold$1,350
Lifetime Learning Credit$2,000
Medicare Part B Deductible$283
Net Investment Income Tax Threshold3.8%
Overtime Salary Threshold$684
Per Diem Rate$319
Premium Tax Credit2.1%
QBI Deduction Threshold$403,500
QSEHRA Limit$6,450
Residential Clean Energy CreditEnded 2025-12-31
Roth IRA Income Limit$153,000
SALT Deduction Limit$40,400
Saver's Credit Income Limit$80,500
Section 179 Deduction Limit$2,560,000
Self-Employment Tax15.3%
SEP IRA Contribution Limit$72,000
SIMPLE IRA Contribution Limit$17,000
Social Security COLA2.8%
Social Security Wage Base$184,500
Standard Deduction$16,100
Standard Mileage Rate72.5¢
Student Loan Interest Deduction$2,500
Tax Brackets37%

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