Tax

What are the Roth IRA income limits?

You can only pay directly into a Roth IRA if your modified adjusted gross income is under a limit. For 2026 the full $7,500 is allowed below $153,000 (single or head of household) or $242,000 (married filing jointly); the allowance shrinks over the next $15,000 / $10,000 and reaches zero at $168,000 / $252,000. A traditional IRA has no income limit for contributing — only for deducting the contribution.

Tax is national. This page describes the federal rules in the United States for tax year 2026. Most states add their own income tax on top, so there is never one single US rate. If you live and pay tax in another country, the rules are different — see the flags below.

How it works

Phase-out, not a cliff. Single with $160,500 of income — halfway through the $153,000–$168,000 range — you may contribute half the limit, $3,750.
Married filing separately is harsh: the range is $0–$10,000 if you lived with your spouse during the year.
The "backdoor". People over the limit often contribute to a traditional IRA (no income limit) and convert it to a Roth. It is legal and common, but the "pro-rata rule" makes it messy if you already hold pre-tax IRA money — ask a professional first.
Check in April. Contributions can be made until the filing deadline, when you know your final income for the year.
The limits move every year with inflation; the IRS publishes them in the autumn.

The worked example

Single, modified adjusted gross income $158,000 in 2026. You are $5,000 into the $15,000 phase-out range, so one third of the allowance is gone: you may contribute two thirds of $7,500 = $5,000 to a Roth IRA (rounded per the IRS worksheet). Earn $170,000 and the Roth door is closed — but a traditional IRA is still open.

Figures for 2026 from irs.gov (Rev. Proc. 2025-32 and IR-2025-111), checked September 2026. Your state may tax the same income again. Kiggo does not calculate your tax — your broker reports to you on Form 1099, and the IRS, your state and a tax professional decide.

Kiggo says: The Roth limit is the income line where the IRS stops offering the tax-free box directly — most beginners are nowhere near it.

The typical beginner's mistake

Contributing the full amount in January, getting a raise, and finishing the year over the limit. The excess is taxed 6 % a year until you take it out or recharacterise it — fixable, but paperwork.

How you see it in Kiggo

Kiggo does not know your income and does not calculate your tax. It shows you what the money does once it is invested — in whichever box you choose.

Related terms

IRA and Roth IRA 401(k)

Frequently asked questions

What are the Roth IRA income limits for 2026?

Phase-out from $153,000 to $168,000 for single filers and heads of household, and from $242,000 to $252,000 for married filing jointly. Source: IRS IR-2025-111 / Notice 2025-67.

Is there an income limit for a traditional IRA?

No limit for contributing. There is an income-based limit on deducting the contribution if you or your spouse have a workplace retirement plan.

What is a backdoor Roth?

A non-deductible traditional IRA contribution followed by a conversion to a Roth IRA. It bypasses the income limit but interacts with any other pre-tax IRA money you hold — get advice before doing it.

Kiggo explains — Kiggo does not advise. We never tell you what to buy or sell, and key figures can only be compared between companies in the same industry. The decision is yours. Last updated 2026-09-22.

Written by Claus Frisch, founder of Kiggo. Not an adviser, not a bank — Kiggo explains, you decide.