2026 TSP Contribution Limits
Every figure, who the catch-up rules apply to, and the timing mistake that costs you the agency match
Last reviewed: September 2, 2026
The Thrift Savings Plan is one of the best retirement accounts available to federal employees — low fees, tax-deferred growth, and a government match. But most employees contribute far less than the IRS allows. Here's what the limits are and why maximizing them matters for your retirement.
After you set your contribution target, use the free federal retirement planning tools to connect your TSP savings decision to the rest of your projected retirement income.
The 2026 numbers
| Limit | 2026 | 2025 |
|---|---|---|
| Elective deferral (your own contributions) | $24,500 | $23,500 |
| Catch-up, age 50–59 and 64+ | $8,000 | $7,500 |
| Catch-up, ages 60–63 | $11,250 | $11,250 |
| Annual additions (you + agency combined) | $72,000 | $70,000 |
Your maximum for 2026, by age
| Your age at any point in 2026 | Maximum you can contribute |
|---|---|
| Under 50 | $24,500 |
| 50–59 | $32,500 |
| 60–63 | $35,750 |
| 64 and over | $32,500 |
Age is determined by your age at any point during the calendar year, not on the date you contribute. Turn 60 on December 30 and you qualify for the higher tier for the whole year.
The $24,500 covers traditional and Roth combined. It is one shared limit, not $24,500 each.
If you're relying on birth year
| Born | Your 2026 catch-up limit |
|---|---|
| 1962 or earlier | $8,000 |
| 1963–1966 | $11,250 |
| 1967–1976 | $8,000 |
The age-64 cliff
The ages 60–63 tier is not permanent. In the year you turn 64 your catch-up limit drops from $11,250 back to $8,000. If your election is still set for the higher amount, you will over-contribute. Lower it at the start of the year you turn 64.
Does the agency match count toward the $24,500?
No — and yes, depending on which limit you mean. This is the most misunderstood rule in the TSP.
Against the $24,500 elective deferral limit: no. Only your own contributions count — traditional and Roth combined. The agency automatic 1% and the agency match are excluded entirely. If you contribute $24,500 and your agency puts in another $6,000, you have not exceeded anything.
Against the $72,000 annual additions limit: yes. That limit counts everything landing in your account: your contributions, the automatic 1%, and the match. It excludes catch-up contributions.
In practice the $72,000 limit will never bind you as a civilian. Your own contributions cap at $24,500 and agency money caps at 5% of basic pay, so reaching $72,000 would require a salary near $950,000. No federal pay scale comes close.
It does bind in one real situation: uniformed services members receiving combat-zone tax-exempt pay. Traditional contributions from tax-exempt pay are not subject to the $24,500 elective deferral limit — but they do count toward the $72,000. For those members, $72,000 is the operative ceiling. (Roth contributions from combat-zone pay behave differently: those do count toward the $24,500.)
The FERS Government Match: Don't Leave It on the Table
How the FERS Match Works
- • Agency automatically contributes 1% of your salary (even if you contribute $0)
- • Agency matches 100% of your contributions up to 3%
- • Agency matches 50% of your contributions on the next 2%
- • Maximum match: 5% of your salary (when you contribute at least 5%)
Example: $80,000 Salary
- Your 5% contribution: $4,000/year
- Agency automatic 1%: $800
- Agency match: $3,200
- Total TSP contribution: $8,000/year
Maxing out early can cost you the match — but only if you're under 50
Matching is calculated per pay period, on what you contributed in that pay period. It is not trued up at year end. A pay period where you contribute nothing earns nothing, and it cannot be recovered.
That creates a trap for one group and not the other.
If you're under 50
When your contributions hit $24,500, TSP stops the deduction for the rest of the year. Your contribution drops to zero, and so does your match. Hit the limit in October and you forfeit the match for November and December — roughly 5% of two months' basic pay, gone permanently.
Spread your contributions across all pay periods so you reach $24,500 in the final one. At minimum, never let a pay period pass with less than 5% of basic pay going in.
If you're 50 or older
You have a buffer. Once you hit $24,500, contributions automatically spill over into your catch-up limit rather than stopping — and spillover contributions are still matched, up to the same 5% of salary. You keep the match until you reach your full combined maximum ($32,500, or $35,750 at 60–63).
You do not need to make a separate catch-up election. TSP retired the separate catch-up election in 2021; the spillover is automatic.
The match itself
| You contribute | Automatic 1% | Match | Total into your account |
|---|---|---|---|
| 0% | 1% | 0% | 1% |
| 1% | 1% | 1% | 3% |
| 2% | 1% | 2% | 5% |
| 3% | 1% | 3% | 7% |
| 4% | 1% | 3.5% | 8.5% |
| 5% | 1% | 4% | 10% |
| More than 5% | 1% | 4% | Your % + 5% |
The first 3% is matched dollar for dollar; the next 2% at fifty cents on the dollar. Agency money stops growing at 5% — contributing 10% gets you the same 5% in agency contributions as contributing 5%.
CSRS employees and non-BRS uniformed services members receive no match and no automatic 1%.
New for 2026: high earners must make catch-up contributions as Roth
If your 2025 Social Security wages exceeded $150,000 from your TSP-eligible federal job, then starting 1 January 2026 every catch-up contribution you make must be Roth — regardless of what your election says.
This comes from the SECURE 2.0 Act. TSP implements it automatically: once you hit the $24,500 pre-tax maximum, your payroll office submits further contributions as Roth catch-up, overriding your standing election. You cannot opt out, and you do not need to do anything to enable it.
Three details worth knowing:
The threshold is $150,000, not $145,000. $145,000 was the original statutory figure; it is indexed, and $150,000 is what applies to 2026 catch-up contributions. Several sites — including at least one federal agency page — still publish $145,000. Use the 2025 figure in Box 3 of your W-2 (Social Security wages).
It did not apply in 2025. A transition period ran through 31 December 2025, so 2025 catch-up contributions were not subject to the mandate. Anything telling you it applied last year is wrong.
Check how your payroll provider handles it. Implementation is not uniform. At least one major shared-service provider has stated it will not automatically redirect over-limit contributions into Roth catch-up on the employee's behalf — meaning affected employees there would simply have their contributions stop rather than spill over. If you're over the threshold and near the limit, confirm with your payroll office rather than assuming the spillover will happen.
Separately: if you're in a combat zone, catch-up contributions must be Roth regardless of income. That's a different rule with the same effect.
What percentage should I set?
TSP does not publish a maximum contribution percentage. The binding constraint is the dollar limit, not a percentage cap. What you elect is a whole percentage of basic pay per pay period, or a whole dollar amount — your choice, and you can use one for traditional and the other for Roth.
To hit $24,500 in 2026, the percentage you need depends on your salary:
| Basic pay | Percentage to reach $24,500 |
|---|---|
| $70,000 | 35% |
| $90,000 | 28% |
| $110,000 | 23% |
| $130,000 | 19% |
| $150,000 | 17% |
Round up rather than down — a percentage that lands you slightly short is easily fixed with a December adjustment, while one that hits the limit early costs you the match if you're under 50.
The floor that matters more than the ceiling: contribute at least 5% of basic pay every pay period. Below that you are turning down agency money.
A percentage election adjusts automatically with your pay. A dollar election does not — if you elect a flat dollar amount and then get a raise or a step increase, your percentage silently drops. Percentage elections are usually the safer default.
Contribution elections are made through your payroll system — Employee Express, myPay, EBIS, GRB, LiteBlue, or NFC EPP depending on your agency — not through the TSP website.
Per-pay-period amounts for 2026
Most federal employees are paid over 26 biweekly pay periods:
| Your target | Per pay period over 26 |
|---|---|
| $24,500 (under 50) | $943 |
| $32,500 (50–59, 64+) | $1,250 |
| $35,750 (60–63) | $1,375 |
Check your agency's pay calendar before relying on 26. Some years contain 27 pay periods, and TSP deliberately does not publish a fixed number for this reason. In a 27-pay-period year, an amount calculated on 26 will hit the limit one period early — which, if you're under 50, is exactly the front-loading problem above.
If you're starting mid-year, divide what's left of your target by your remaining pay periods, then check whether the result still leaves at least 5% of basic pay going in each period. If it doesn't, you're better off keeping the 5% and accepting a lower total than maximizing and losing match.
The TSP Matching Vesting Schedule
Most of your TSP account is yours immediately. Only one piece has a waiting period.
Always vested, from day one: your own contributions and their earnings, and the agency matching contributions and their earnings. These are never at risk.
Subject to vesting: only the agency automatic 1% contributions and their earnings.
| Group | Vesting requirement |
|---|---|
| Most FERS employees | 3 years of federal civilian service |
| FERS employees in congressional and certain noncareer positions | 2 years |
| BRS uniformed services members | 2 years of service |
All years in a TSP-eligible position count toward vesting, even years you didn't contribute.
You may see claims that TSP is "fully vested after two years" or that matching starts after two years of service. Neither is true for FERS civilians — matching begins with your first contributing pay period, and only the automatic 1% has a vesting clock. The two-year matching delay is a BRS uniformed-services rule.
Traditional vs. Roth TSP: Which Should You Choose?
Traditional TSP
- ✓ Reduces taxable income now
- ✓ Better if you expect lower tax rate in retirement
- ✓ Good if you're in a high bracket now (GS-14/15)
- ✗ Withdrawals taxed as ordinary income
- ✗ Traditional balances have RMDs from the applicable birthdate-cohort age
Roth TSP
- ✓ Tax-free withdrawals in retirement
- ✓ Better if you expect higher tax rate later
- ✓ Good hedge if tax rates rise nationally
- ✓ No RMDs on Roth IRA (if rolled over)
- ✗ No current-year tax deduction
Many federal employees near retirement benefit from a split approach — contributing to Roth TSP while still working (lower future taxes) while also funding traditional TSP for immediate tax deductions.
Roth TSP has no income limit — Roth IRA does
Half the results for "Roth TSP contribution limits" are actually about Roth TSP versus Roth IRA. Here is the distinction that matters:
Roth TSP has no income limit at all. Earn $250,000 and you can still contribute the full $24,500 to Roth TSP.
Roth IRA phases out by income. For 2026: $153,000–$168,000 for single filers, $242,000–$252,000 married filing jointly. Above those ranges you cannot contribute directly.
They're separate limits and you can use both. TSP participation doesn't affect IRA eligibility. In 2026 that's $24,500 to TSP plus $7,500 to an IRA — or, at 50 or older, $32,500 plus $8,600 ($7,500 plus the $1,100 IRA catch-up, which was indexed upward for the first time in 2026).
One thing that surprises people: agency contributions always go into your traditional balance, even if all of your own contributions are Roth. Everyone with a match has a traditional balance.
How to Change Your TSP Contribution Percentage
You can change your TSP contribution percentage at any time through your agency's payroll system. Contribution elections are made through your payroll system — Employee Express, myPay, EBIS, GRB, LiteBlue, or NFC EPP depending on your agency — not through the TSP website. Changes typically take 1–2 pay periods to take effect.
- 1Log in to your agency payroll portal (MyPay, Employee Express, or agency HR system)
- 2Navigate to "TSP" or "Thrift Savings" in the financial settings
- 3Enter your desired contribution percentage (or dollar amount) for traditional and/or Roth TSP
- 4Confirm the change — it becomes effective for the next available pay period
- 5Verify your next Leave and Earnings Statement (LES) to confirm the new deduction amount
Planning what to do with the balance at retirement is a separate decision — see our guide to TSP withdrawal options.
Before you change your election
A contribution election is simple to enter, but the right amount depends on details your payroll portal will not calculate for you. Check each of these before submitting the change:
- Confirm the age tier that applies for the entire calendar year. Use the age you reach at any point during 2026, and remember that the higher ages 60–63 catch-up drops back to the regular catch-up in the year you turn 64.
- Count the pay periods remaining on your agency's calendar. Do not assume the year has 26. If you are changing the election after the year begins, use only the pay periods still available.
- Subtract what you have already contributed. Traditional and Roth contributions share one elective deferral limit, so use the combined year-to-date employee amount rather than treating the balances separately.
- Protect the match in every remaining pay period. If you are under 50, do not set an election that reaches $24,500 early and leaves later pay periods with no employee contribution.
- Check your 2025 W-2 if you are catch-up eligible. If Box 3 Social Security wages from the TSP-eligible job exceeded $150,000, confirm how your payroll provider will apply the Roth catch-up requirement.
- Verify the first deduction after the change. Review the next earnings statement, then revisit the election after a raise, step increase, or unexpected payroll-calendar change.
If payroll stops a deduction unexpectedly, contact the payroll office rather than trying to correct the account through tsp.gov. Your agency's payroll system controls the contribution sent each pay period.
Previous years
| Year | Elective deferral | Age-50 catch-up | Annual additions |
|---|---|---|---|
| 2026 | $24,500 | $8,000 | $72,000 |
| 2025 | $23,500 | $7,500 | $70,000 |
| 2024 | $23,000 | $7,500 | $69,000 |
| 2023 | $22,500 | $7,500 | $66,000 |
| 2022 | $20,500 | $6,500 | $61,000 |
The ages 60–63 catch-up tier did not exist before 2025.
What about 2027?
The 2027 limits have not been announced. The IRS publishes them each year in a notice on cost-of-living adjustments for retirement plans, normally in early-to-mid November. The 2026 figures came out on 13 November 2025; TSP followed with its own bulletin about a week later.
Anyone publishing a 2027 number today is guessing. We'll update this page when the notice is released.
Frequently Asked Questions About TSP
Does the agency match count toward the $24,500 limit?
No. Only your own traditional and Roth contributions count toward the elective deferral limit. Agency automatic 1% and matching contributions are excluded. They do count toward the separate $72,000 annual additions limit, which almost no civilian employee will reach.
What is the maximum TSP contribution for 2026?
$24,500 if you're under 50. $32,500 if you're 50–59 or 64 and over. $35,750 if you turn 60, 61, 62 or 63 during 2026.
Is there a maximum contribution percentage?
TSP publishes no percentage cap. The dollar limit is what binds. You elect a whole percentage of basic pay or a whole dollar amount per pay period.
What happens if I max out before the end of the year?
Under 50, your contributions stop and your agency match stops with them for the rest of the year. That match cannot be recovered. At 50 or older, contributions spill over into your catch-up limit and matching continues.
Do I need a separate election for catch-up contributions?
No. TSP eliminated separate catch-up elections in 2021. Once you reach the elective deferral limit, contributions automatically count toward your catch-up limit.
Do I have to make catch-up contributions as Roth?
Only if your 2025 Social Security wages exceeded $150,000. Starting 1 January 2026, catch-up contributions from those high earners must be Roth, handled automatically by your payroll office.
Does Roth TSP have an income limit?
No. Unlike a Roth IRA, Roth TSP has no income restriction at any salary.
Can I contribute to both TSP and an IRA?
Yes. The limits are separate. For 2026 that's $24,500 to TSP plus $7,500 to an IRA, with catch-up amounts on top if you're 50 or older.
When am I vested in TSP?
Your own contributions and the agency match are vested immediately. Only the agency automatic 1% has a vesting period: 3 years for most FERS employees, 2 years for certain congressional and noncareer positions and for BRS members.
How much does TSP match?
Dollar for dollar on your first 3% of basic pay, then 50 cents on the dollar for the next 2%. Contribute 5% and you get 4% in matching plus the automatic 1%, for 10% of pay going into your account.
How much should I contribute per pay period in 2026?
Roughly $943 to reach $24,500 over 26 pay periods, $1,250 for $32,500, or $1,375 for $35,750. Check whether your agency's calendar has 27 pay periods this year.
What are the 2027 TSP limits?
Not yet announced. The IRS typically publishes the following year's limits in early-to-mid November.
Primary sources
- IRS Notice 2025-67
- IRS, 401(k) limit increases for 2026
- IRS COLA table
- TSP Bulletin 25-3
- TSP Bulletin 24-2 — ages 60–63 catch-up
- TSP Bulletin 20-1 — spillover
- TSP contribution limits
- TSP contribution types — matching
- TSP fact sheet TSPFS07
- TSP fact sheet TSPFS12 — catch-up
- Summary of the TSP, TSPBK08 — vesting
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