Tax inflation adjustments and retirement limits for 2025

$0–$11,600

$0–$23,200

$0–$16,550

$0–$11,600

$11,600–

$47,150

$23,200–

$94,300

$16,550–

$63,100

$11,600–
$47,150

$47,150–

$100,525

$94,300–

$201,050

$63,100–

$100,500

$47,150–
$100,525

$100,525– $191,950

$201,050–$383,900

$100,500–$191,950

$100,525–

$191,950

$191,950–$243,725

$383,900–$487,450

$191,950–$243,700

$191,950–$243,725

$243,725–$609,350

$487,450–$731,200

$243,700–$609,350

$243,725–$365,600

$609,350+

$731,200+

$609,350+

$365,600

$0–$11,925

$0–$23,850

$0–$17,000

$0–$11,925

$11,925–

$48,475

$23,850–

$96,950

$17,000–

$64,850

$11,925–
$48,475

$48,475–

$103,350

$96,950–

$206,700

$64,850–

$103,350

$48,475–
$103,350

$103,350– $197,300

$206,700–$394,600

$103,350–$197,300

$103,350–

$197,300

$197,300–$250,525

$394,600–$501,050

$197,300–$250,500

$197,300–$250,525

$250,525–$626,350

$501,050–$751,600

$250,500–$626,350

$250,525–$375,800

$626,350+

$751,600+

$626,350+

$375,800+

Single

$14,600

$15,000

Married filing jointly

$29,200

$30,000

Head of household

$21,900

$22,500

Married filing separately

$14,600

$15,000

$13.61 million

$13.99 million

$18,000

$19,000

Elective deferral limit

$23,000

$23,500

Catch-up amount for employees ages 50+

$7,500

$7,500 (no change)

Catch-up amount for employees ages 60-63*

Not applicable

$11,250

Elective deferral limit

$16,000

$16,500

Catch-up amount for individuals ages 50+

$3,500

$3,500 (no change)

Catch-up amount for employees ages 60-63*

Not applicable

$5,250

Individuals

$7,000

$7,000 (no change)

Catch-up amount for individuals ages 50+

$1,000

$1,000 (no change)

Single/head of household

$146,000–$161,000

$150,000–$165,000

Married couple filing jointly

$230,000–$240,000

$236,000–$246,000

Married individual filing a separate return who makes contributions to a Roth IRA

$0–$10,000

$0–$10,000*

Single/head of household

$77,000–$87,000

$79,000–$89,000

Married couple filing jointly

$123,000–$143,000

$126,000–$146,000

Individual not covered by a workplace retirement plan but is married to someone who is covered

$230,000–$240,000

$236,000–$246,000

Married individual filing a separate return who is covered by a workplace retirement plan

$0–$10,000

$0–$10,000*

Individual

$4,150

$4,300

Family

$8,300

$8,550

Catch up (for those 55+)

$1,000*

$1,000*

Maximum

$3,200

$3,300

Carryover maximum

$640

$660

Regular limit

$105,000

$108,000

3.2%

2.5%

$168,600

$176,100

Earnings limit for workers who are younger than full retirement age (benefits reduced $1 for each $2 over the earnings limit)

$22,320

$23,400

Earnings limit for people in the year they reach their full retirement age, but before the month of full retirement age (benefits reduced $1 for each $3 over the earnings limit)

$59,520

$62,160