Updated 27 March 2026
403(b) vs 401(k) Contribution Limits
Both have a $23,500 base limit in 2026. The 403(b) has one unique advantage: the 15-year rule allows an extra $3,000/year for long-tenured employees.
2026 Contribution Limits
| Category | Amount | Applies To | Note |
|---|---|---|---|
| Standard contribution limit | $23,500 | All employees under 50 | Same for both 403(b) and 401(k) |
| Age 50+ catch-up | +$7,500 | Employees 50 and older | Same for both plans |
| 403(b) 15-year rule | +$3,000/yr (up to $15,000 lifetime) | 403(b) only: 15+ years at same employer | Not available in 401(k) plans |
| Total maximum (under 50) | $23,500 | Standard | Both plans identical |
| Total maximum (50+) | $31,000 | With catch-up | Both plans identical |
| Total maximum (403(b) 15-yr rule + 50+) | $34,000 | 403(b) only, 50+ with 15yr service | Unique 403(b) advantage |
| Employer contribution limit | $70,000 combined (employee + employer) | Both plans | Total of all contributions cannot exceed $70,000 in 2026 |
Maximum by Age
| Age | 403(b) Max | 401(k) Max | Advantage |
|---|---|---|---|
| Under 50 | $23,500 | $23,500 | None |
| 50-59 | $31,000 (or $34,000 with 15-yr rule) | $31,000 | 403(b) if 15-year rule applies |
| 60-63 | $34,500 (enhanced catch-up) | $34,500 (enhanced catch-up) | None (SECURE 2.0 applies to both) |
| 64+ | $31,000 (or $34,000 with 15-yr rule) | $31,000 | 403(b) if 15-year rule applies |
The 15-Year Rule Explained
The 403(b) 15-year rule is a catch-up provision unique to 403(b) plans. If you have worked for the same eligible employer for 15+ years AND your average annual contributions have been less than $5,000, you can contribute an extra $3,000/year above the standard limit.
Lifetime cap: $15,000 total (5 years of extra contributions). This stacks with the age 50+ catch-up, allowing long-tenured employees over 50 to contribute up to $34,000/year.
In practice, this benefits teachers, nurses, and nonprofit workers who have been at the same institution for 15+ years and were unable to max out their contributions in earlier, lower-earning years.
SECURE 2.0 Enhanced Catch-Up (Ages 60-63)
Starting in 2025, SECURE 2.0 allows employees aged 60-63 to make enhanced catch-up contributions of $11,250 (instead of $7,500) for both 403(b) and 401(k) plans. This brings the total possible contribution for a 60-63 year old to $34,750 for either plan type, or $37,750 for a 403(b) with the 15-year rule.