Updated October 9, 2026. Quick answer: for 2026, a self-employed person with a solo (one-participant) 401(k) can contribute up to $72,000 combining their own employee deferral ($24,500 max) with an employer/profit-sharing contribution, capped by the overall §415(c) limit. That rises to $80,000 with the age-50 catch-up, or $83,250 for savers who are 60-63 during the year, per the IRS’s own retirement-topics page. The 2027 combined figures are not yet announced; the IRS publishes them in its annual retirement-plan limits notice, expected late October to mid-November 2026 (the 2026 notice is IRS Notice 2025-67).
Related reading on this site: solo 401(k) contribution deadline 2026.
The 2026 limits: the 2026 solo 401(k) limits and the 2026 total 401(k) limit.
The 2026 employee limit and the SEP comparison: the 2026 401(k) contribution limits and the 2026 SEP IRA limit.
Looking for the standard employee deferral limit rather than the solo or self-employed figure? See 401(k) contribution limits for 2027.
Past $250,000 in plan assets a solo plan files an annual return: Form 5500-EZ for one-participant plans and the Form 5500 due date and extension.
What is the solo 401(k) contribution limit for 2027?
For 2026 a solo 401(k) allows up to $72,000 combined, including an employee deferral of up to $24,500. The 2027 limit is not yet announced.
What is the 401(k) contribution limit for 2027?
The employee deferral limit is $24,500 for 2026 under §402(g). The 2027 limit is not yet announced.
The confirmed 2025 and 2026 combined limits
| 2025 | 2026 | Projected 2027 | |
|---|---|---|---|
| Employee deferral | $23,500 | $24,500 | $25,500 (Milliman, Aug 13, 2026) |
| Combined max, under 50 | $70,000 | $72,000 | $75,000 (Milliman, Aug 13, 2026) |
| Combined max, with age-50 catch-up | $77,500 | $80,000 | $83,500 (derived: $75,000 + $8,500) |
| Combined max, ages 60-63 | $81,250 | $83,250 | $86,750 (derived: $75,000 + $11,750) |
Two limits stacked, not one
A solo 401(k) lets one person wear two hats: as “employee,” they can defer up to the standard §402(g) limit ($24,500 for 2026); as their own “employer,” they can also make a profit-sharing contribution, with the combined total capped at the lesser of the §415(c) dollar limit ($72,000 for 2026) or 100% of compensation. The age-50 and age-60-63 catch-ups under §414(v) stack on top of the §415(c) figure rather than counting inside it, which is why the “combined max” rows above are simple addition. Because the IRS’s own combined-figure sentence is republished each year for the current year only, the 2025 combined totals shown here are independently verified arithmetic built from the separately-sourced 2025 §415(c) and §414(v) figures in Notice 2024-80, not a surviving IRS sentence for 2025 specifically.
Compare your next step
Not ready to talk to anyone? Browse our guides.Optional next step
Want help using this 2027 figure?
Ask an adviser how this number fits your broader 2027 tax and retirement plan.
- No fee to request a match
- No obligation to hire
Expect questions about your situation, your name, email and phone, and phone verification by text. A match is not guaranteed.
The form is run by Kapitalwise, our advisor-matching partner. Kapitalwise sends your details to advisers who pay for the introduction, so expect calls and texts. Clear Money Guide is paid when you submit the form, whether or not you ever hire anyone. This is free to you and there is no obligation to hire anyone.
Opens here. Nothing loads and nothing reaches Kapitalwise until you press the button.
How our partner relationships workCompare an adviser match before you decide
Ask about the full fee, what it covers and how the adviser is paid. A match is an introduction, not a recommendation from Clear Money Guide.
- Free matching service
- No obligation to hire
The matching service is run by WiserAdvisor, an independent advisor-matching company. It opens on their site, asks for your ZIP code and a few questions, and matches you with 2 to 3 vetted advisors. It is free to you. WiserAdvisor states the service is built for portfolios of $250,000 and above. By submitting, you consent to emails, phone calls and text messages from WiserAdvisor and up to three advisors, so expect to be contacted. Advisers pay for the introduction. Clear Money Guide is paid when you complete the form, whether or not you ever hire anyone. There is no obligation to hire anyone.
Continue to WiserAdvisorOpens on WiserAdvisor’s site in a new tab.
Source: WiserAdvisor’s service descriptionSources
The 2026 figures on this page were checked against IRS Notice 2025-67 on September 29, 2026. The earlier-year rows were checked against the IRS notice for each of those years.
- IRS, Retirement Topics – 401(k) and Profit-Sharing Plan Contribution Limits: 2026 combined $72,000/$80,000/$83,250 figures.
- IRS Notice 2024-80, §3.01, 3.04: underlying 2025 §415(c) and §414(v) figures.
- IRS, “COLA Increases for Dollar Limitations on Benefits and Contributions”: the IRS table of cost-of-living adjustments to retirement plan limits, 2026 and earlier years.
2027 projection: Milliman, August 13, 2026.
Statute: 26 U.S.C. §402(g), §415(c), §414(v).
Related
General information, not tax or legal advice. This page will be updated with the official 2027 figure the day it is announced.
To turn the limit into your own contribution, use the solo 401(k) contribution calculator.