databutler.dev · /facts — every fact · Verified Facts protocol · /.well-known/facts.json · /changes

401(k) / 403(b) / governmental 457(b) / TSP elective deferral limit, § 402(g)(1)

24500 USD/year

2026, from 2026-01-01 · verified 2026-10-03 against the official source · next expected change 2027-01-01

The limitation under section 402(g)(1) on the exclusion for elective deferrals described in section 402(g)(3), which includes elective deferrals made to the Thrift Savings Plan, is increased from $23,500 to $24,500.

key

us/retirement/401k-elective-deferral

value

24500 USD/year

period

2026

effective

2026-01-01 to date

source

https://www.irs.gov/pub/irs-drop/n-25-67.pdf

verified

2026-10-03 — fresh (34 days ago; next check by 2026-11-01)

next expected change

2027-01-01 (annual: a fixed day each year)

previous

23500 USD/year (2025) from 2025-01-01

scope

Cost-of-living adjusted limits under § 415(d) and related sections; effective 1 January 2026.

hash

sha256:e3c376a3c1ff0a994d4e4fab6b075ab23c142e9fae2dc085ddbcf4de08f542d5

signature

EdDSA, key db-2026-10 — keys

As JSON

curl -s https://databutler.dev/f/us/retirement/401k-elective-deferral?max_age=30d — schema; verify with npx verified-facts verify https://databutler.dev/f/us/retirement/401k-elective-deferral

{
  "protocol": "verified-facts/0.3",
  "key": "us/retirement/401k-elective-deferral",
  "label": "401(k) / 403(b) / governmental 457(b) / TSP elective deferral limit, § 402(g)(1)",
  "value": 24500,
  "unit": "USD/year",
  "period": "2026",
  "effectiveFrom": "2026-01-01",
  "effectiveTo": null,
  "source": "https://www.irs.gov/pub/irs-drop/n-25-67.pdf",
  "quote": "The limitation under section 402(g)(1) on the exclusion for elective deferrals described in section 402(g)(3), which includes elective deferrals made to the Thrift Savings Plan, is increased from $23,500 to $24,500.",
  "verifiedDate": "2026-10-03",
  "nextScheduledRefresh": "2026-11-01",
  "changeCadence": "annual",
  "nextExpectedChange": "2027-01-01",
  "status": "fresh",
  "ageDays": 34,
  "maxAgeDays": null,
  "previous": {
    "value": 23500,
    "period": "2025",
    "effectiveFrom": "2025-01-01",
    "source": "https://www.irs.gov/pub/irs-drop/n-25-67.pdf"
  },
  "scope": "Cost-of-living adjusted limits under § 415(d) and related sections; effective 1 January 2026.",
  "hash": "sha256:e3c376a3c1ff0a994d4e4fab6b075ab23c142e9fae2dc085ddbcf4de08f542d5",
  "signature": {
    "alg": "EdDSA",
    "kid": "db-2026-10",
    "jws": "eyJhbGciOiJFZERTQSIsImtpZCI6ImRiLTIwMjYtMTAifQ..sWeXr6ZU8sxTNFqmlIqIYQE9fZ4bI23Y26sHlL6mEtXCMO5bvrSerHFfTx6UJ5JNBtYElkQu0yhcE_eLKkuWDg",
    "keys": "https://databutler.dev/.well-known/jwks.json"
  },
  "publisher": {
    "name": "Data Butler",
    "url": "https://databutler.dev/"
  },
  "cite": {
    "url": "https://databutler.dev/facts/us/retirement/401k-elective-deferral",
    "text": "databutler.dev, verified 2026-10-03 against https://www.irs.gov/pub/irs-drop/n-25-67.pdf"
  }
}