SEP IRA contribution limit for the self-employed, 2026
This works out one number from the SEP IRA Contribution Limit figures published for 2026. Every amount it uses is below, with the document it was read from. What you enter is your own: this site has no way to check it, and the answer it produces is not a published figure.
Not the one you need? The same year also has SEP IRA contribution limit for employees.
Effective 2026-01-01Source: Notice 2025-67 (IRS)Verified 2026-09-03
Share of employee compensationSource: SEP contribution limits (including grandfathered SARSEPs) (IRS)Verified 2026-09-03
Share of net earnings, self-employedSource: Publication 560 (2025), Retirement Plans for Small Business (SEP, SIMPLE, and Qualified Plans) (IRS)Verified 2026-09-03
How it is worked out
The published share of the amount you enter, or the published dollar limit, whichever is the lower of the two, rounded to the nearest cent.
It uses Share of net earnings, self-employed, 20% and Defined contribution limit, $72,000, published above.
Figures in this colour are computed from the amounts above. They are not published figures and no document states them.
Work it out
The live calculator needs JavaScript. The table below covers common amounts and is computed the same way.
Worked out for common amounts
| Net earnings from self-employment, after your deduction for one-half of self-employment tax | Result |
|---|---|
| 50,000 | $10,000 |
| 100,000 | $20,000 |
| 250,000 | $50,000 |
| 400,000 | $72,000 |
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 2025-67 (IRS)
- Defined contribution limit
The limitation for defined contribution plans under section 415(c)(1)(A) is increased in 2026 from $70,000 to $72,000.
Publication 560 (2025), Retirement Plans for Small Business (SEP, SIMPLE, and Qualified Plans) (IRS)
The deduction for annual employer contributions (other than elective deferrals) to a SEP plan, a profit-sharing plan, or a money purchase pension plan can't be more than 20% of your net earnings (figured without deducting contributions for yourself) from the business that has the plan.
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