2026 SEP contribution limits
The maximum employer contribution to a SEP for one participant.
Primary reference value
$72,000| Parameter | Amount |
|---|---|
| Annual limit | $72,000 |
- Announced
- 2025-11-13
- Effective
- 2026-01-01 to 2026-12-31
- Next usual release
- November
Who this applies to.
The cap is also limited by compensation and the applicable contribution percentage. Self-employed workers must adjust net earnings before applying their rate.
Published by IRS. The table uses tax year dates. Check the source for eligibility, elections and exceptions.
Use the 2026 number.
Assumes full-year eligibility and that your plan permits catch-ups. IRA compensation limits apply. HSA includes employer contributions and excludes Medicare enrollment. Special 403(b) service and 457 final-three-year catch-ups are not modeled. Roth catch-up treatment affects tax treatment, not the total limit. SEP uses 25% of employee compensation; self-employed SEP needs its separate net-earnings worksheet.
SEP contribution limits history.
| Year | Reference value | Change | Status |
|---|---|---|---|
| 2021 | $58,000 | — | Official |
| 2022 | $61,000 | +$3,000 | Official |
| 2023 | $66,000 | +$5,000 | Official |
| 2024 | $69,000 | +$3,000 | Official |
| 2025 | $70,000 | +$1,000 | Official |
| 2026 | $72,000 | +$2,000 | Official |
| 2027 | $75,000 | +$3,000 | Projected |
History compares the primary reference value; use each year’s full table for other filing statuses, regions or limits.
Questions about sep contribution limits.
What is the 2026 sep contribution limits?
The sourced table above shows the 2026 values. Its status is official. The primary reference is $72,000; other statuses or categories may differ.
When will the next number be announced?
The usual publication window is November. This is a typical schedule, not a promised date. The calendar distinguishes published values from pending releases.
Is this official or projected?
The displayed 2026 record is official. Official means a primary agency document or statute supports the value. A projection states its formula, inflation data and assumptions and changes when an official source becomes available.
How does it compare with last year?
The primary reference changed from $70,000 in 2025 to $72,000 in 2026. Each table should be compared using the same filing status, region and effective period.
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