United States Saver’s Credit income limits for 2026
The United States Retirement Savings Contributions Credit (Saver’s Credit) has income limits, contribution conditions and credit rates for 2026.
On this page
- 2026 joint-filer AGI ceiling
- $80,500IRS, Notice 2025-67
- 2026 head-of-household AGI ceiling
- $60,375IRS, Notice 2025-67
- 2026 other-filer AGI ceiling
- $40,250IRS, Notice 2025-67
- Credit rates
- 50%, 20% or 10%IRS, Retirement Savings Contributions Credit
Eligibility and contributions
The Retirement Savings Contributions Credit (Saver’s Credit) requires age 18 or older, no dependent claim on another person’s return and no student status under the IRS definition. Eligible contributions include traditional or Roth IRA contributions and elective deferrals to specified workplace plans. Rollovers do not qualify; recent distributions can reduce eligible contributions. IRS, Retirement Savings Contributions Credit (opens in a new tab).
Rates and contribution ceiling
The credit rate is 50%, 20% or 10%, depending on adjusted gross income and filing status. The maximum contribution considered is $2,000, or $4,000 for married filing jointly. The IRS publishes a maximum credit of $1,000, or $2,000 for joint filers. IRS, Retirement Savings Contributions Credit (opens in a new tab).
Published 2026 income thresholds
IRS Notice 2025-67 publishes three adjusted gross income thresholds for each filing group in 2026. For joint filers these are $48,500, $52,500 and $80,500. For heads of household they are $36,375, $39,375 and $60,375. For all other taxpayers they are $24,250, $26,250 and $40,250. IRS, Notice 2025-67 (opens in a new tab).
Scope
This guide states the published income thresholds and general credit rates without calculating a claim. It excludes individual contribution adjustments and final tax liability. General information only, not personalised retirement or filing advice.