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ARTICLE · 25 NOVEMBER 2025

2026 COLAs Increases For Qualified Retirement Plans

Ogletree, Deakins, Nash, Smoak & Stewart
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On November 13, 2025, the Internal Revenue Service (IRS) released Notice 2025-67 containing the calendar year cost-of-living adjustments (COLAs) to the contribution and compensation limits for tax-qualified retirement plans.

United StatesEmployment and HR
Katrina M. Clingerman
Katrina M. Clingerman
David Rosner
David Rosner
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On November 13, 2025, the Internal Revenue Service (IRS) released Notice 2025-67 containing the calendar year cost-of-living adjustments (COLAs) to the contribution and compensation limits for tax-qualified retirement plans.

Quick Hits

  • The elective deferral limit for 401(k) and 403(b) plans will increase to $24,500 for 2026, and the catch-up contribution limit will increase to $8,000 for most employees but will remain at $11,250 for employees who achieve ages sixty to sixty-three during 2026.
  • The limitation on compensation that can be taken into account under tax-qualified retirement plans will increase to $360,000 for 2026.
  • The threshold for determining highly compensated employees will remain at $160,000.

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