2025 Roth IRA Income Limit
For 2025, the Roth IRA Income Limit is $150,000 (Phase-out start, single filers), $165,000 (Phase-out end, single filers), $236,000 (Phase-out start, joint filers) and $246,000 (Phase-out end, joint filers).
| Item | Single filers | Joint filers |
|---|---|---|
| Phase-out start | $150,000 | $236,000 |
| Phase-out end | $165,000 | $246,000 |
Effective 2025-01-01Source: Notice 2024-80 (IRS)Verified 2026-08-29
Compared with 2024
| Item | 2024 | 2025 | Change |
|---|---|---|---|
| Phase-out start, single filers | $146,000 | $150,000 | +$4,000 (+2.7%) |
| Phase-out end, single filers | $161,000 | $165,000 | +$4,000 (+2.5%) |
| Phase-out start, joint filers | $230,000 | $236,000 | +$6,000 (+2.6%) |
| Phase-out end, joint filers | $240,000 | $246,000 | +$6,000 (+2.5%) |
Who it applies to
The range applies to a taxpayer contributing to a Roth IRA, and which range applies is decided by filing status and by adjusted gross income for the year. Married couples filing jointly, and taxpayers filing as a qualifying widow(er), use the range that starts at $236,000 and ends at $246,000. Singles and heads of household use the range that starts at $150,000 and ends at $165,000. A married individual filing a separate return is treated differently again: Notice 2024-80 states that this phase-out range is not subject to an annual cost-of-living adjustment, so it does not move with the other two. A taxpayer whose adjusted gross income is below the start of the applicable range is not touched by the phase-out at all, and is instead limited only by the separate dollar ceiling on IRA contributions that the same notice sets under section 219.
What changed this year, and why
For 2025 the adjusted gross income phase-out range for taxpayers making contributions to a Roth IRA is between $236,000 and $246,000 for married couples filing jointly, and between $150,000 and $165,000 for singles and heads of household. Both ranges sit higher than the ranges the prior notice set. Notice 2024-80 reaches them from the adjusted gross income limitations under section 408A, which it raises to $236,000 for a joint return or a qualifying widow(er) and to $150,000 for all other taxpayers other than married taxpayers filing separately.
Common questions
- What is the Roth IRA income limit for 2025 if I file single?
- For 2025 the adjusted gross income phase-out range for singles and heads of household is between $150,000 and $165,000. Below $150,000 the phase-out does not bite. Across the range the maximum Roth IRA contribution is reduced as income rises, and at $165,000 the range is exhausted. Notice 2024-80 sets both ends, working from the adjusted gross income limitation under section 408A.
- What is the Roth IRA income limit for married filing jointly in 2025?
- The range runs between $236,000 and $246,000 of adjusted gross income for 2025, and the same range covers a taxpayer filing as a qualifying widow(er). Notice 2024-80 sets $236,000 as the adjusted gross income limitation under section 408A for a joint return and gives $246,000 as the top of the phase-out range. A couple below $236,000 is outside the phase-out entirely.
- What happens if my income is above the Roth IRA phase-out range?
- The range ends at $165,000 for singles and heads of household and at $246,000 for married couples filing jointly. Notice 2024-80 describes these as the adjusted gross income phase-out range for taxpayers making contributions to a Roth IRA, so income at the top of the applicable range leaves nothing of the contribution the limitation would otherwise allow. Between the two ends the amount is reduced rather than removed.
- Do heads of household use the single or the joint Roth IRA range?
- The single range. Notice 2024-80 groups singles and heads of household together and gives them one range for 2025, between $150,000 and $165,000. The range between $236,000 and $246,000 is reserved for married couples filing jointly and for taxpayers filing as a qualifying widow(er). The notice draws no separate head of household figure for Roth IRA contributions.
- What is the Roth IRA income limit for married filing separately?
- Notice 2024-80 states that for a married individual filing a separate return the phase-out range is not subject to an annual cost-of-living adjustment. It therefore does not move for 2025 the way the others do, and it is stated in the notice as its own range, distinct from the $150,000 to $165,000 range for singles and heads of household and from the $236,000 to $246,000 range for joint returns.
- What income figure does the Roth IRA limit use?
- Adjusted gross income. Notice 2024-80 states the 2025 amounts as adjusted gross income limitations under section 408A, then restates them as an adjusted gross income phase-out range for taxpayers making contributions to a Roth IRA. That income measure, together with filing status, is what places a taxpayer below, inside, or above the applicable range for the year.
- Is the Roth IRA income range the same as the traditional IRA deduction phase-out?
- No, and Notice 2024-80 sets them out separately. The Roth ranges come from section 408A and govern contributions to a Roth IRA. The traditional IRA deduction is phased out under section 219(g), by filing status and by whether the taxpayer or a spouse is an active participant in a workplace plan. The two tests use different provisions and different applicable amounts.
- Where do the 2025 Roth IRA income limits come from?
- Notice 2024-80, titled 2025 Amounts Relating to Retirement Plans and IRAs, as Adjusted for Changes in Cost-of-Living. It states the adjusted gross income limitations under section 408A and then the resulting phase-out ranges for 2025: $236,000 to $246,000 for married couples filing jointly and $150,000 to $165,000 for singles and heads of household, after its rounding rules are applied.
Every amount on this page is a published figure rather than yours. The Roth IRA phase-out headroom takes the number you enter and works it out against them, showing which published figure it used.
How a high modified AGI reduces the limit
The IRS caps how much you can put into a Roth IRA each year, but that cap is not fixed for everyone. If your modified adjusted gross income (modified AGI) rises above a threshold set for your filing status, the amount you are allowed to contribute is gradually brought down. The phase-out is not all-or-nothing: as your income climbs through a range, your permitted contribution shrinks in stages until it reaches zero at the top of the range. For 2025, single filers see the reduction begin at $150,000 and end at $165,000; married couples filing jointly see it begin at $236,000 and end at $246,000. If your modified AGI falls below the start of the range, you may contribute up to the full annual limit. If it reaches or exceeds the end of the range, you cannot make any Roth IRA contribution for the year. The IRS points you to Table 2-1 to check whether the reduction applies to your situation, and to Worksheet 2-2 to work out the exact reduced figure once you know it does.
Contribution limit reduced. If your modified AGI is above a certain amount, your contribution limit is gradually reduced. Use Table 2-1 to determine if this reduction ap- plies to you.
Publication 590-A (2025), Contributions to Individual Retirement Arrangements (IRAs) (IRS)
Figuring the reduced limit, and how it is rounded
Once the reduced contribution limit has been worked out, the result is not used as a raw dollar-and-cent figure. The IRS requires you to round that amount up to the nearest $10. There is also a floor for small reductions: if the calculated limit is more than $0 but less than $200, the limit is increased to $200 rather than being rounded to a smaller amount or treated as zero. This means that a taxpayer whose income falls just inside the phase-out range and whose mathematical reduction would otherwise leave only a token amount still has a meaningful minimum contribution room. The rounding rule applies specifically to the Roth IRA limit derived after the modified AGI reduction; it does not change the base annual limit itself. Taxpayers use a worksheet provided by the IRS to figure the pre-rounded reduced limit before applying these rounding and floor rules.
Round your reduced contribution limit up to the nearest $10. If your reduced contribution limit is more than $0, but less than $200, increase the limit to $200.
Publication 590-A (2025), Contributions to Individual Retirement Arrangements (IRAs) (IRS)
The income the test uses is modified AGI
The income figure the Roth IRA contribution limits are tested against is not simply the adjusted gross income (AGI) shown on your tax return. For Roth IRA purposes, the IRS uses modified AGI, which starts with your AGI and then adds back certain items that were excluded or deducted on the return. You work out this figure on Worksheet 2-1. One important adjustment concerns conversion income: when a traditional IRA is converted to a Roth IRA, the resulting income is included in AGI on the return, but for Roth IRA modified AGI purposes it is subtracted back out. The IRS cautions that this subtraction is used only for the purpose of figuring modified AGI for Roth IRA contribution limits; it should not be used when calculating other AGI-based phase-outs or taxable income items, such as the deduction for medical and dental expenses.
Modified AGI. Your modified AGI for Roth IRA purposes is your AGI as shown on your return with some adjust- ments. Use Worksheet 2-1 to determine your modified AGI.
Publication 590-A (2025), Contributions to Individual Retirement Arrangements (IRAs) (IRS)
Traditional and Roth contributions share one annual limit
The annual contribution limit is not separate for traditional IRAs and Roth IRAs; the two account types share one overall ceiling. If you contribute to both kinds of IRA in the same year, the amount you are allowed to put into Roth IRAs is generally the same as the limit you would have if all your contributions went to Roth IRAs alone, minus every contribution you made for the year to any IRA other than a Roth IRA (that is, to traditional IRAs). Employer contributions under a SEP arrangement or a SIMPLE IRA plan do not count toward this reduction. In other words, the total of your traditional IRA contributions and your Roth IRA contributions combined cannot exceed the annual limit applicable to you. This shared limit is the reason a taxpayer who has already maxed out a traditional IRA has no room left for a Roth IRA contribution in the same year, even if income alone would otherwise permit it.
Roth IRAs and traditional IRAs. If contributions are made to both Roth IRAs and traditional IRAs established for your benefit, your contribution limit for Roth IRAs is generally the same as your limit would be if contributions were made only to Roth IRAs, but then reduced by all con- tributions for the year to all IRAs other than Roth IRAs.
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)
- Phase-out start, single filers
For singles and heads of household, the income phase-out range is between $150,000 and $165,000
- Phase-out end, single filers
For singles and heads of household, the income phase-out range is between $150,000 and $165,000
- Phase-out start, joint filers
the adjusted gross income phase-out range for taxpayers making contributions to a Roth IRA is between $236,000 and $246,000 for married couples filing jointly
- Phase-out end, joint filers
the adjusted gross income phase-out range for taxpayers making contributions to a Roth IRA is between $236,000 and $246,000 for married couples filing jointly