Roth IRA Income Limit Calculator 2026
Can you contribute to a Roth IRA in 2026? Your allowed amount in the $153,000–$168,000 / $242,000–$252,000 phase-out, the backdoor route with the pro-rata tax on existing IRA balances, how to fix it, and what a Roth is worth over 25 years.
| Phase-out range for your status | — |
|---|---|
| Where you sit | — |
| Maximum contribution (with catch-up) | — |
| Allowed direct Roth contribution | — |
| Backdoor Roth: taxable share under the pro-rata rule | — |
| Backdoor Roth: tax on the conversion | — |
| Fix for the pro-rata problem | — |
| Income to get back under the limit | — |
| Roth vs taxable account over 25 years | — |
In short
In 2026 direct Roth IRA contributions ($7,500, or $8,600 at 50+) phase out between $153,000 and $168,000 of MAGI for single filers and $242,000 to $252,000 for joint filers. Above that, the backdoor Roth — a non-deductible traditional IRA contribution converted to Roth — has no income limit, but the pro-rata rule taxes the conversion in proportion to any pre-tax IRA balances you hold, which can be avoided by rolling them into a 401(k).
Who this is for: Higher-earning US savers checking Roth eligibility or planning a backdoor Roth for 2026.
2026 Roth IRA limits and the backdoor
| Filing status | Full contribution below | Phased out at |
|---|---|---|
| Single / head of household | $153,000 | $168,000 |
| Married filing jointly | $242,000 | $252,000 |
| Married filing separately (lived together) | $0 | $10,000 |
- Limit: $7,500 in 2026 ($8,600 at 50+), across all your IRAs, and never more than earned income. A non-working spouse can contribute on the working spouse's income.
- Backdoor Roth: no income limit on non-deductible traditional IRA contributions or on conversions, so high earners contribute, then convert. Keep pre-tax IRA balances at zero (roll them into a 401(k)) to avoid the pro-rata tax.
- Excess contributions cost a 6% penalty per year until withdrawn or recharacterised — check MAGI before contributing if you are near the range.
- Roth vs traditional: Roth wins if your retirement tax rate will be at least as high as today's; it also has no RMDs and passes to heirs tax-free.
See also: Roth Conversion Calculator 2026, IRA Deduction Calculator 2026.
Assumptions
- Allowed = limit × (1 − fraction through the phase-out), rounded to $10, minimum $200, not above earned income.
- Backdoor taxable share = pre-tax IRA balances ÷ (pre-tax balances + conversion); tax at the marginal rate.
- 25-year value: Roth at the return vs taxable at 80% of the return.
Worked example
$160,000 is 47% of the way through the $153,000–$168,000 phase-out, so the direct contribution is reduced to about $4,000 (7,500 × 53%, rounded to $10). Reducing MAGI by $7,000 — a bigger 401(k) deferral — would restore the full $7,500; alternatively a backdoor Roth with no other IRA balances is 0% taxable and gets the full $7,500 in. $7,500 a year at 7% for 25 years is worth about $40,700 tax-free versus about $29,300 in a taxable account.
Frequently asked questions
What is the Roth IRA income limit for 2026?
Direct contributions phase out between $153,000 and $168,000 of MAGI for single filers and $242,000 to $252,000 for joint filers; above those, use a backdoor Roth.
Is the backdoor Roth still legal in 2026?
Yes — the 2025 law did not restrict it. Contribute to a non-deductible traditional IRA, convert, and file Form 8606.
What is the pro-rata rule?
If you hold any pre-tax IRA money (traditional, SEP, SIMPLE), a conversion is taxable in proportion to pre-tax balances across all IRAs — $7,500 after-tax plus $67,500 pre-tax makes a conversion 90% taxable.
Can I contribute if my only income is from investments?
No — IRA contributions require earned income (wages or self-employment), though a working spouse's income covers a spousal IRA.
What if I contributed too much?
Withdraw the excess plus earnings before the filing deadline, or recharacterise it as a traditional contribution, to avoid the 6% annual penalty.
Does a Roth 401(k) have income limits?
No — Roth 401(k) contributions have no income limit and a $24,500 limit in 2026, so high earners can use them before the backdoor.
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