2025 IRA Contribution Limit
For 2025, the IRA Contribution Limit is $7,000 (Annual contribution limit) and +$1,000 (Catch-up contribution limit, age 50 and over).
Effective 2025-01-01Source: Notice 2024-80 (IRS)Verified 2026-09-01
Compared with 2024
Every figure on this page is unchanged from 2024.
| Item | 2024 | 2025 | Change |
|---|---|---|---|
| Annual contribution limit | $7,000 | $7,000 | +$0 (+0.0%) |
| Catch-up contribution limit, age 50 and over | +$1,000 | +$1,000 | +$0 (+0.0%) |
Who it applies to
This is a per-person annual ceiling. Section 219 limits the amount of an individual's deductible qualified retirement contributions for a taxable year, so the $7,000 belongs to the person rather than to any single account, and holding more than one IRA does not raise it. The further $1,000 is available to individuals who have attained age 50 before the close of the taxable year. Whether a given contribution is deductible is a separate question, which Notice 2024-80 answers through the applicable amounts under section 219(g): those turn on filing status and on whether the taxpayer, or the taxpayer's spouse, is an active participant in a qualified plan. Limits the same notice sets for workplace plans, such as the elective deferral limitation under section 402, are different figures and are not part of this one.
What changed this year, and why
For 2025 the deductible amount under section 219, which limits the amount of an individual's deductible qualified retirement contributions for a taxable year, remains $7,000. The increase in that amount for individuals who have attained age 50 before the close of the taxable year also remains $1,000. Notice 2024-80 uses the word remains for both, while several other retirement figures in the same notice were adjusted upward for 2025. What did move are the applicable amounts under section 219(g), which decide whether a traditional IRA contribution is deductible for a taxpayer who is an active participant in a workplace plan.
Common questions
- How much can I contribute to an IRA for 2025?
- For 2025 the deductible amount under section 219 is $7,000. Notice 2024-80 states it as a limit on an individual's deductible qualified retirement contributions for a taxable year, so it caps the year rather than each account. An individual who has attained age 50 before the close of the taxable year may add a further $1,000 on top of that. Both amounts are unchanged for 2025.
- What is the IRA catch-up contribution for 2025?
- It is $1,000. Notice 2024-80 states that the increase in the deductible amount under section 219 for individuals who have attained age 50 before the close of the taxable year remains $1,000 for 2025. It sits on top of the $7,000 rather than replacing it, and the notice gives a single figure here, with no separate amount by filing status.
- Did the IRA contribution limit go up for 2025?
- No. Notice 2024-80 states that the deductible amount under section 219 remains $7,000 and that the addition for those who have attained age 50 remains $1,000. Cost-of-living adjustments in the notice are made after applying rounding rules, so an amount holds still until the adjustment is large enough to reach the next step. Other figures in the same notice did rise for 2025.
- I turn 50 later in 2025, can I still make the catch-up contribution?
- Notice 2024-80 ties the $1,000 addition to individuals who have attained age 50 before the close of the taxable year. The test is described by reference to the year, not to the person's age on the day a contribution is made, so someone who reaches age 50 at any point before the taxable year ends is inside the description. The notice states the amount and that condition, and no other timing rule.
- Is the $7,000 limit per IRA or for all of my IRAs together?
- Section 219 limits the amount of an individual's deductible qualified retirement contributions for a taxable year, so $7,000 is stated at the level of the person and the year rather than the account. Opening a second or a third IRA does not create another $7,000. Notice 2024-80 publishes the amount and cites the provision it belongs to; it sets no separate account-level ceiling.
- Do my workplace retirement plan contributions count against the IRA limit?
- Notice 2024-80 lists the limitation on the exclusion for elective deferrals under section 402 and the deductible amount under section 219 as separate limitations, each adjusted on its own for 2025. The $7,000 IRA figure is the section 219 amount. A workplace plan deferral is measured against its own limitation, and the notice states no combined ceiling covering both.
- Is my IRA contribution deductible if I am covered by a plan at work?
- The $7,000 is a contribution ceiling, not a deductibility test. Notice 2024-80 separately adjusts the applicable amounts under section 219(g), which phase out the deduction for taxpayers who are active participants in a qualified plan, by filing status and by adjusted gross income. It also sets a separate applicable amount for an IRA contributor who is not an active participant but is married to someone who is.
- Where does the 2025 IRA contribution limit come from?
- Notice 2024-80, titled 2025 Amounts Relating to Retirement Plans and IRAs, as Adjusted for Changes in Cost-of-Living. The IRA figures sit in the group of retirement-related amounts the notice adjusts using a variation of the ordinary cost-of-living methodology, after the applicable rounding rules are taken into account. The deductible amount and the age 50 addition both come from section 219.
Every amount on this page is a published figure rather than yours. The IRA contribution planner takes the number you enter and works it out against them, showing which published figure it used.
The extra amount once you reach 50
For 2025, the basic IRA contribution limit is $7,000, but if you are age 50 or older by the end of 2025, you can contribute an additional $1,000, bringing your total limit to $8,000. This extra amount is known as the catch-up contribution. The rule recognizes that people who are closer to retirement age may need to save more in their later working years. To qualify for this higher limit, you must have reached age 50 at any point during 2025 - you do not need to be 50 for the entire year. The catch-up contribution applies to both traditional and Roth IRAs. However, remember that your total contributions to all your IRAs combined cannot exceed the applicable limit, and your contributions cannot be more than your taxable compensation for the year. The age 50 threshold is specifically chosen to help workers build additional retirement savings as they approach traditional retirement age.
Yes. For 2025, you can contribute to a traditional IRA up to: • $7,000, or • $8,000 if you were age 50 or older by the end of 2025.
Publication 590-A (2025), Contributions to Individual Retirement Arrangements (IRAs) (IRS)
You cannot contribute more than you earned
For 2025, the most you can contribute to your traditional IRA is generally the smaller of $7,000 ($8,000 if you are age 50 or older) or your taxable compensation for the year. This means that even if you are eligible for the higher catch-up contribution amount because you are 50 or older, you still cannot contribute more than what you earned from working during the year. The catch-up provision adds $1,000 to the base limit of $7,000, allowing individuals age 50 or older to contribute up to $8,000 total. However, if your taxable compensation is less than $7,000 (or $8,000 if age 50 or older), your contribution limit is reduced to match your actual earnings. This compensation cap applies whether your contributions are deductible or nondeductible.
For 2025, the most that can be contributed to your tradi- tional IRA is generally the smaller of the following amounts. • $7,000 ($8,000 if you are age 50 or older). • Your taxable compensation (defined earlier) for the year.
Publication 590-A (2025), Contributions to Individual Retirement Arrangements (IRAs) (IRS)
Why a workplace plan can take the deduction away
If you or your spouse is covered by a retirement plan at work, your ability to deduct traditional IRA contributions may be reduced or eliminated based on your income. The deduction phases out as your modified adjusted gross income rises above certain thresholds, which vary by filing status. Once your income reaches a higher level, you cannot deduct any of your traditional IRA contributions, though you may still be able to make nondeductible contributions. The phaseout rules apply separately depending on whether you, your spouse, or neither of you is covered by a workplace retirement plan.
To determine if your deduction is subject to the phase- out, you must determine your modified AGI and your filing status, as explained later under Deduction Phaseout.
Publication 590-A (2025), Contributions to Individual Retirement Arrangements (IRAs) (IRS)
How late you can still contribute for a year
You can make IRA contributions for a given tax year at any time during that year, or up until the due date of your tax return for that year, not including extensions. For 2025 contributions, this means you can contribute anytime in 2025 or by April 15, 2026, which is when most people file their 2025 tax returns. This gives you extra time after the year ends to make contributions and still have them count for the prior tax year. However, you cannot make contributions after the tax filing deadline, even if you file for an extension.
You can make contributions for 2025 by the due date (not including extensions) for filing your 2025 tax return.
Publication 590-A (2025), Contributions to Individual Retirement Arrangements (IRAs) (IRS)
The 6% tax on contributing too much
If you contribute more than the allowed limit to your traditional IRA, the excess amount is subject to a 6% excise tax. For 2025, the contribution limit is $7,000, or an additional $1,000 if you are age 50 or older, but not more than your taxable compensation for the year. If you don't withdraw the excess contribution by the due date of your tax return (including extensions), you must pay the 6% tax each year the excess remains in your account. The tax continues annually until you remove the excess or it is absorbed by unused contribution room in a future year. The tax is calculated on Form 5329 and reported with your federal income tax return.
In general, if the excess contributions for a year aren’t withdrawn by the date your return for the year is due (in- cluding extensions), you are subject to a 6% tax. You must pay the 6% tax each year on excess amounts that remain in your traditional IRA at the end of your tax year.
Publication 590-A (2025), Contributions to Individual Retirement Arrangements (IRAs) (IRS)
How each figure was verified
Each number below was read from a stored copy of the document named beside it, and checked to occur word for word in the quoted sentence. The digest is of that stored text.
Notice 2024-80 (IRS)
- Annual contribution limit
The deductible amount under section 219(b)(5)(A), which limits the amount of an individual’s deductible qualified retirement contributions for a taxable year remains $7,000.
- Catch-up contribution limit, age 50 and over
The increase in the deductible amount pursuant to section 219(b)(5)(B)(ii) for individuals who have attained age 50 before the close of the taxable year remains $1,000.