Updated October 1, 2026. Quick answer: For 2026 a solo 401(k) can take up to $72,000 in total contributions, from the owner as employee and as employer together. Catch-up contributions sit on top: $80,000 at 50 and older, and $83,250 at ages 60 to 63. The employee deferral alone is capped at $24,500.
Related reading on this site: IRS Publication 560.
More IRS forms and schedules, read line by line: Form 5305-SEP instructions.
Related reading on this site: solo 401(k) contribution deadline 2026.
More IRS forms and schedules, read line by line: Schedule 1 (Form 1040) guide.
More IRS forms and schedules, read line by line: Form 5330 instructions.
2026 solo 401(k) limits
| Limit | 2026 |
|---|---|
| Employee elective deferral | $24,500 |
| Catch-up, age 50 and over | $8,000 |
| Catch-up, ages 60 to 63 | $11,250 |
| Total of all contributions, excluding catch-up | $72,000 |
| Total with the age 50 catch-up (computed) | $80,000 |
| Total with the ages 60 to 63 catch-up (computed) | $83,250 |
| Pay counted toward the limits | $360,000 maximum |
Notice 2025-67 says “The limitation for defined contribution plans under section 415(c)(1)(A) is increased in 2026 from $70,000 to $72,000.” The IRS limit page puts it this way: “$72,000 in 2026 ($80,000 including catch-up contributions or up to $83,250 for those age 60 to 63)”. The computed totals above match the IRS wording.
How the two halves fit under the total
The owner wears two hats. As the employee, the deferral limit is $24,500 in 2026, plus catch-up if eligible. As the employer, the business adds a profit-sharing contribution. Both count toward the total, and the catch-up does not: the IRS says the limit applies to “elective deferrals (but not catch-up contributions)”. If you defer the full $24,500, the most the employer side can add is $47,500 (computed). The annual limit is also capped at “100% of the participant’s compensation”, counted up to the $360,000 compensation limit in the notice.
The self-employed employer contribution
A sole proprietor does not simply take a percentage of net profit for the employer side. Publication 560, the edition written for 2025 returns, says “if you are self-employed, you must use the rate table or rate worksheet and deduction worksheet to figure your deduction for contributions you made for yourself”. The first step is to find a reduced contribution rate. Use the worksheet, or a preparer, before funding the employer side.
Common mistakes
- Adding catch-up inside the $72,000. The IRS limit excludes catch-up contributions.
- Applying the employer percentage to net profit without the self-employed rate worksheet.
- Counting more than $360,000 of pay toward the limits.
- Forgetting that deferrals to other plans share the single $24,500 employee limit.
Related: the 2027 solo 401(k) page, the solo 401(k) contribution calculator, the 2026 retirement numbers hub, the 2026 401(k) limits, and the 2026 SEP IRA limit.
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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, Retirement topics: 401(k) and profit-sharing plan contribution limits: https://www.irs.gov/retirement-plans/plan-participant-employee/retirement-topics-401k-and-profit-sharing-plan-contribution-limits
- IRS Publication 560, Retirement Plans for Small Business (edition for 2025 returns): https://www.irs.gov/publications/p560
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.