2025 IRA contribution limits: $7,000 under 50, $8,000 with catch-up
The 2025 IRA base limit stayed at $7,000 because the IRC §415(d) cost-of-living rounding did not clear a $500 step. The catch-up stayed at $1,000 for IRAs. The real action was in workplace plans, where SECURE 2.0 §109 introduced a super catch-up of $11,250 for workers ages 60 through 63. The IRA still uses the basic $1,000 catch-up for everyone 50 or older.
2025 limits at a glance
$7,000
unchanged from 2024
$8,000
$7,000 base + $1,000 catch-up
15 April 2026
that date has passed
Source: IRS Notice 2024-80, the 2025 cost-of-living adjustments under IRC §415(d).
2025 Roth IRA income phase-outs
| Filing status | Full contribution if MAGI below | Phase-out range | No contribution above |
|---|---|---|---|
| Single / Head of household | $150,000 | $150K to $165K | $165,000 |
| Married filing jointly | $236,000 | $236K to $246K | $246,000 |
| Married filing separately | $0 | $0 to $10K | $10,000 |
§109 super catch-up for ages 60 to 63 (workplace plans only)
SECURE 2.0 §109 created a higher catch-up contribution limit for workers ages 60, 61, 62, and 63 inside 401(k), 403(b), governmental 457(b), and SIMPLE plans. The provision took effect 1 January 2025. The higher catch-up is the greater of $10,000 or 150% of the regular age-50 catch-up, indexed for inflation. For 2025, this worked out to $11,250 inside a 401(k).
This does not apply to IRAs. The IRA catch-up under IRC §219(b)(5)(B) is $1,000 for everyone 50 or older with no super catch-up tier. A 61-year-old can contribute $8,000 to a Roth IRA in 2025 ($7,000 base + $1,000 catch-up), but if they also have a 401(k), they can contribute up to $23,500 elective deferral + $11,250 super catch-up = $34,750 there. The IRA is the smaller bucket and stays small.
The age-64+ catch-up reverts to the regular catch-up. The super catch-up is a four-year window. Anyone turning 60 in 2025 had four full years (2025-2028) to use it. Anyone turning 64 in 2025 had already missed the window. This is a planning quirk specific to that narrow age band.
See IRS Notice 2024-80 for the inflation-indexed amounts and IRC §414(v)(2)(E) for the underlying authority.
SECURE 2.0 §603 high-earner Roth catch-up: final deferral year
2025 was the last year of the IRS Notice 2023-62 deferral. Starting 1 January 2026, workers with prior-year FICA wages above $145,000 from the same employer must make their workplace-plan catch-up contributions on a Roth basis. The threshold uses 2024 FICA wages to determine 2026 catch-up treatment (always one year behind), so 2025 was the final year a high earner could elect pre-tax catch-up.
For 2025 specifically, high earners using catch-up contributions inside a 401(k) could still choose pre-tax or Roth at their election. From 1 January 2026, the choice is removed for FICA-wages-above-$145K workers. Read the deeper §603 explainer.
What changed from 2024
- Base IRA limit unchanged at $7,000. Catch-up unchanged at $1,000 for total $8,000.
- Roth phase-outs nudged up: single from $146K-$161K to $150K-$165K, MFJ from $230K-$240K to $236K-$246K.
- Traditional deduction phase-out for active participants: single $79K-$89K (vs $77K-$87K), MFJ $126K-$146K (vs $123K-$143K).
- SECURE 2.0 §109 super catch-up of $11,250 began for ages 60 to 63 in 401(k), 403(b), governmental 457(b), and SIMPLE plans. Not applicable to IRAs.
- 401(k) elective deferral limit rose to $23,500.
- SIMPLE IRA limit rose to $16,500.
- SEP-IRA limit rose to lesser of 25% of compensation or $70,000.
- HSA family limit rose to $8,550.
- §603 high-earner Roth catch-up rule still deferred (final year).
FAQ
What were the 2025 IRA contribution limits?
$7,000 under 50, $8,000 with the $1,000 catch-up if 50 or older. Unchanged from 2024.
Did the IRA catch-up get the super catch-up?
No. SECURE 2.0 §109 created a super catch-up of $11,250 in workplace plans for ages 60 to 63 but did not change the IRA catch-up. IRA catch-up remains $1,000 for everyone 50 or older.
What were the 2025 Roth IRA income phase-outs?
Single $150K to $165K, married filing jointly $236K to $246K, married filing separately $0 to $10K.
Why did the IRA base limit stay at $7,000 in 2025?
Because IRC §415(d) cost-of-living rounding works in $500 steps. The inflation index did not move the IRA limit far enough to clear a $500 round-up. 401(k) limits use $500 rounding too, but the larger base means smaller inflation moves cross thresholds more often.
When was the 2025 IRA contribution deadline?
15 April 2026 in most states. That date has passed. A small number of FEMA-declared disaster areas got extensions per IRS announcements.
Did Roth 401(k) RMDs come back in 2025?
No. SECURE 2.0 §325 permanently eliminated RMDs from designated Roth balances in 401(k) and 403(b) plans starting 2024.
Not financial, tax, or legal advice. Figures sourced from IRS Notice 2024-80, the SECURE 2.0 Act of 2022 §109 (super catch-up) and §603 (high-earner Roth catch-up), and IRS Notice 2023-62 (catch-up Roth deferral). Tax laws change. Consult a fiduciary financial advisor, CPA, or qualified retirement planner. The 2025 tax year is closed.