The 2026 limit is $7,500. If your income puts you above the phase-out range, a backdoor Roth through a nondeductible IRA contribution is the standard route.
How the Roth IRA income limit works
The contribution limit is the same for everyone: $7,500 for 2026, or $8,600 if you are 50 or older. The income limit does not change that figure — it determines whether you may contribute to a Roth IRA at all, and how much of the limit you can use. Above the phase-out range, a direct Roth contribution is not allowed.
For a single filer, direct Roth contributions phase out from $153,000 to $168,000 of modified AGI, and are not allowed at all above $168,000. For married filers, the range runs from $242,000 to $252,000. The calculation below uses single-filer thresholds by default and the married joint-filing range when you select it.
Above the phase-out range, the backdoor route is the standard solution: contribute to a traditional IRA, then convert to Roth. The conversion is not subject to the income limit, though any pre-tax IRA money you convert is taxed as ordinary income in the year of conversion.
How to use it
- Enter your modified AGI. This is your adjusted gross income plus most of your other income — interest, dividends, capital gains, and any IRA or 401(k) contributions you deducted. The IRS publishes a worksheet for this; your tax software will calculate it.
- Choose your filing status. Married filing jointly has a higher phase-out range than single, which is why a couple with the same household income can contribute more than two individuals with the same income.
- Read the three outputs together. Your limit, the range over which it tapers, and the point at which no direct contribution is allowed. The backdoor answer tells you which route applies.
What happens inside the phase-out range
Between the floor and the ceiling of the range the allowed contribution does not fall in a straight line to zero — it is reduced proportionally and then rounded up to the nearest $10. That rounding is worth a few dollars, and it only matters if you are contributing at the exact limit. It is the reason a figure that looks like it should be $3,745 shows as $3,750.
The part most people miss: the phase-out tests modified AGI, and you usually do not know your final figure until you file. If you are anywhere near the range, waiting until your return is prepared — or using the backdoor route from the start — avoids a correction later.
A contribution that turns out to have been over the limit is not penalised as such, but the excess has to come out before the filing deadline, and the earnings on it are taxable. That is a paperwork problem rather than a catastrophe, but it is far easier to avoid than to fix.
Frequently asked questions
What is the 2026 Roth IRA contribution limit?
$7,500, or $8,600 if you are age 50 or older. Catch-up contributions are also allowed for those 50 and over, and you must have earned income to contribute.
Does the IRA contribution limit apply across all my accounts?
Yes. The limit is a combined limit across your traditional and Roth IRAs. Employer contributions do not count against it.
Is the backdoor Roth worth the extra steps?
For most high earners, yes — it is the only direct route to Roth status, and Roth withdrawals in retirement are tax-free. The watch-outs are the pro-rata rule, which can trigger taxes on other pre-tax IRA balances, and the fact that the conversion is not reversible.