Updated October 1, 2026. Quick answer: The 2026 limit on deferrals to a governmental 457(b) plan is $24,500. Participants 50 and older can add an $8,000 catch-up and those 60 to 63 can add $11,250. A separate special catch-up may be available in the three years before the plan’s normal retirement age.
2026 457(b) limits
| Limit | 2026 amount |
|---|---|
| Deferral limit | $24,500 |
| Catch-up, age 50 and over | $8,000 |
| Catch-up, ages 60 to 63 | $11,250 |
| Total with the age 50 catch-up (computed) | $32,500 |
| Total with the ages 60 to 63 catch-up (computed) | $35,750 |
Notice 2025-67 says “The limitation on deferrals under section 457(e)(15) concerning deferred compensation plans of state and local governments and tax-exempt organizations is increased from $23,500 to $24,500.” The totals are computed here from the sourced limits.
Catch-up contributions
The IRS release says the catch-up limit for most “401(k), 403(b), governmental 457 plans and the federal government’s Thrift Savings Plan” is $8,000 for employees 50 and older and $11,250 for ages 60 to 63. The plan has to permit catch-up contributions.
The special 457(b) catch-up
The IRS describes a separate rule: “Special 457(b) catch-up contributions, if permitted by the plan, allow a participant for 3 years prior to the normal retirement age (as specified in the plan) to contribute the lesser of:” two amounts, one of which is “the basic annual limit plus the amount of the basic limit not used in prior years (only allowed if not using age 50 or over catch-up contributions)”. A participant cannot use the special catch-up and the age 50 catch-up in the same year. The IRS topic page still prints 2024 dollar figures, so the 2026 limit here comes from Notice 2025-67.
Common mistakes
- Using both the special catch-up and the age 50 catch-up in the same year. Only one applies.
- Assuming the special catch-up is open at any age. The plan sets the normal retirement age that starts the three-year window.
- Reading the IRS topic page’s dollar figures. They are out of date.
Related: the 2027 457(b) page, the 403(b) limit page, and the 2026 retirement numbers hub.
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Answer againSources
- IRS Notice 2025-67, 2026 Amounts Relating to Retirement Plans and IRAs, as Adjusted for Changes in Cost-of-Living: https://www.irs.gov/pub/irs-drop/n-25-67.pdf
- IRS news release IR-2025-111 (Nov. 13, 2025), 401(k) limit increases to $24,500 for 2026, IRA limit increases to $7,500: https://www.irs.gov/newsroom/401k-limit-increases-to-24500-for-2026-ira-limit-increases-to-7500
- IRS, Retirement topics: 457(b) contribution limits (wording of the catch-up rules only; the page still lists 2024 dollar amounts): https://www.irs.gov/retirement-plans/plan-participant-employee/retirement-topics-457b-contribution-limits
Sources: the primary documents linked above, read on October 1, 2026. General information, not tax advice. Your own facts decide the outcome, and a preparer, the plan administrator or the agency itself is the right place to confirm anything consequential.