IRS Announces 2027 Solo 401k Limits: $75,000 Total, $25,500 Deferrals

· 2 min read
2027 Solo 401(k) limits: $75,000 total

The IRS has published the 2027 retirement plan limits in Notice 2026-66. For a Solo 401k, employee deferrals rise to $25,500 and the total of employee and employer contributions rises to $75,000 before catch-ups[1].

These limits apply to 2027 contributions. Contributions for 2026 still use the 2026 limits. For the full 2027 breakdown by age and business structure, see the 2027 contribution limits.

What changed from last year

Limit2026[2]2027[1]Change
Employee deferral (under 50)$24,500$25,500+$1,000
Catch-up (age 50-59, 64+)$8,000$8,500+$500
Super catch-up (age 60-63)$11,250$11,750+$500
Employee deferral with catch-up (60-63)$35,750$37,250+$1,500
Total contribution (under 50)$72,000$75,000+$3,000
Total contribution (age 50-59, 64+)$80,000$83,500+$3,500
Total contribution (age 60-63)$83,250$86,750+$3,500
Max compensation considered$360,000$375,000+$15,000

At ages 60 to 63, the super catch-up applies instead of the standard catch-up, so the most a participant that age can defer in 2027 is $37,250 ($25,500 plus $11,750)[1][3]. How the two catch-ups work is covered in our contribution limits guide.

The Roth catch-up wage threshold

The same notice sets the wage threshold for the Roth catch-up rule at $155,000: if your 2026 FICA wages from the business exceed it, your 2027 catch-up contributions must be Roth[1]. Who that covers is in the Roth catch-up rule.

What to do now

  • Finish funding 2026 first. The 2026 page has its deadlines.
  • Plan 2027 with the contribution calculator, which now offers 2027.
  • If you're 50 or older and pay yourself W-2 wages from an S Corporation above the threshold, check that your Solo 401k provider offers Roth contributions, or you can't make catch-ups. The Roth catch-up rule explains why.

Sources

  1. Notice 2026-66, 2027 Amounts Relating to Retirement Plans and IRAs, as Adjusted for Changes in Cost-of-Living — Internal Revenue Service. Verified November 14, 2026.
  2. Notice 2025-67, 2026 Amounts Relating to Retirement Plans and IRAs, as Adjusted for Changes in Cost-of-Living — Internal Revenue Service. Verified November 3, 2026.
  3. SECURE 2.0 Act of 2022 (Division T of the Consolidated Appropriations Act, 2023, Pub. L. 117-328) — U.S. Government Publishing Office, via GovInfo. Verified November 3, 2026.

Related Resources