Updated October 30, 2026. Quick answer: The limit on premiums for a qualifying longevity annuity contract (QLAC) stays at $210,000 for 2026, per IRS Notice 2025-67, so there is no change from 2025. The Notice states it as a dollar limit. The 2027 version has its own page, the QLAC limit for 2027.
The 2026 limit
The IRS Notice says: “The limitation on premiums paid for a qualifying longevity annuity contract under § 1.401(a)(9)-6(q)(2)(ii) remains $210,000.” The word remains means the 2025 figure was the same.
| Year | QLAC premium limit | Source |
|---|---|---|
| 2025 | $210,000 | The 2026 sentence says the limit remains $210,000 |
| 2026 | $210,000 | IRS Notice 2025-67 |
What the 2022 law told Treasury to change
Section 202 of division T of Public Law 117-328 (the SECURE 2.0 Act) is reproduced in the notes to 26 U.S.C. 401. It directed the Treasury to amend its longevity annuity regulations. On the percentage cap, it says the Secretary shall amend them “to eliminate the requirement that premiums for qualifying longevity annuity contracts be limited to 25 percent of an individual’s account balance”. On the dollar limit, it says to amend them “to increase the dollar limitation on premiums for qualifying longevity annuity contracts from $125,000 to $200,000”. The $210,000 in the 2026 Notice is stated as a dollar limit only.
Comparing a premium with the limit
An illustration with an invented premium: a premium of $150,000 (invented, for the computation) is $60,000 (computed) below the 2026 limit of $210,000 (computed as $210,000 minus $150,000). The amounts reported on the tax form that the insurer sends are on Form 1098-Q box 3, total premiums and the QLAC limit, and the way a QLAC interacts with required distributions is on using a QLAC to reduce RMDs.
Common mistakes
- Expecting a new 2026 amount. The Notice says the limit remains $210,000, so there was no increase this year.
- Mixing up the QLAC premium limit with retirement contribution limits. It limits premiums paid for the contract, not what can be put into an account each year; see the 401(k) contribution limits for 2026 for those.
- Using the older $125,000 figure. The 2022 law’s text lists $125,000 as the amount to be replaced.
Related: using a QLAC to reduce RMDs, Form 1098-Q box 3, total premiums and the QLAC limit, the RMD table for 2026, and the QLAC limit for 2027.
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Answer againSources
- Internal Revenue Service, Notice 2025-67, 2026 limitations for retirement plans and IRAs: www.irs.gov
- 26 U.S.C. 401, Qualified pension, profit-sharing, and stock bonus plans (U.S. Code, 2024 edition, U.S. Government Publishing Office): www.govinfo.gov
Read from the primary documents linked above on October 30, 2026. General information, not tax advice. Your own facts decide the outcome, and a preparer or the IRS itself is the right place to confirm anything consequential.