The Roth IRA income limit — the modified adjusted gross income (MAGI) at which your ability to contribute begins to phase out — was frozen for the Roth IRA’s first nine years ($95,000–$110,000 for single filers and $150,000–$160,000 for married-filing-jointly from 1998 through 2006), then became inflation-indexed beginning in 2007 under IRC §408A(c)(3). For 2026 the phase-out runs $153,000–$168,000 (single / head of household) and $242,000–$252,000 (married filing jointly). The complete year-by-year table for every filing status is below. This page tracks the income (eligibility) thresholds; for the history of how much you can contribute — the $2,000 → $7,500 cap — see Roth IRA Contribution Limits by Year.
Quick Facts
- infoFrozen 1998–2006, indexed since 2007. The thresholds did not move for the program’s first nine years.
- check_circle2026: single/HoH $153,000–$168,000; married filing jointly $242,000–$252,000.
- infoThe phase-out width is fixed: $15,000 for single filers and $10,000 for joint filers in every year. Only the starting point moves with inflation.
- warningMarried filing separately is $0–$10,000 — every year since 1998. This range has never been indexed.
- check_circleOver the limit? The backdoor Roth has no income ceiling. Use the MAGI estimator to see where you land.
How the Roth IRA Income Limit Works
Eligibility to contribute to a Roth IRA is governed by modified adjusted gross income (MAGI), not your gross salary. The limit is a phase-out range, not a cliff:
- Below the lower threshold — you can contribute the full annual amount ($7,500 for 2026, or $8,600 if you’re 50 or older).
- Within the range — your maximum contribution is reduced proportionally. (The exact reduced-contribution math and a worked example are on the Roth IRA eligibility page.)
- At or above the upper threshold — you cannot contribute directly to a Roth IRA at all for that year.
The thresholds below are the MAGI phase-out ranges by filing status. MAGI for Roth purposes is your AGI with a handful of items added back (the foreign earned income exclusion, the student-loan interest deduction, excluded savings-bond interest, and a few others); for most people, AGI and MAGI are the same number.
Year-by-Year MAGI Phase-Out Thresholds (1998 → 2026)
Each range shows the MAGI band over which the contribution phases from the full amount down to zero. Filers below the lower number contribute in full; filers at or above the upper number cannot contribute directly. The 1998–2006 figures are a single row because the thresholds were frozen across that entire span.
| Year | Single / Head of Household | Married Filing Jointly |
|---|---|---|
| 1998–2006 | $95,000–$110,000 | $150,000–$160,000 |
| 2007 | $99,000–$114,000 | $156,000–$166,000 |
| 2008 | $101,000–$116,000 | $159,000–$169,000 |
| 2009 | $105,000–$120,000 | $166,000–$176,000 |
| 2010 | $105,000–$120,000 | $167,000–$177,000 |
| 2011 | $107,000–$122,000 | $169,000–$179,000 |
| 2012 | $110,000–$125,000 | $173,000–$183,000 |
| 2013 | $112,000–$127,000 | $178,000–$188,000 |
| 2014 | $114,000–$129,000 | $181,000–$191,000 |
| 2015 | $116,000–$131,000 | $183,000–$193,000 |
| 2016 | $117,000–$132,000 | $184,000–$194,000 |
| 2017 | $118,000–$133,000 | $186,000–$196,000 |
| 2018 | $120,000–$135,000 | $189,000–$199,000 |
| 2019 | $122,000–$137,000 | $193,000–$203,000 |
| 2020 | $124,000–$139,000 | $196,000–$206,000 |
| 2021 | $125,000–$140,000 | $198,000–$208,000 |
| 2022 | $129,000–$144,000 | $204,000–$214,000 |
| 2023 | $138,000–$153,000 | $218,000–$228,000 |
| 2024 | $146,000–$161,000 | $230,000–$240,000 |
| 2025 | $150,000–$165,000 | $236,000–$246,000 |
| 2026 | $153,000–$168,000 | $242,000–$252,000 |
Married filing separately (lived with spouse): $0–$10,000 for every year shown above — the one Roth threshold Congress has never indexed. (A married person who lived apart from their spouse for the entire year uses the single/head-of-household column instead.)
Three Eras of the Roth Income Limit
- The frozen origin (1998–2006). The Taxpayer Relief Act of 1997 (P.L. 105-34) created the Roth IRA at IRC §408A with fixed thresholds and no inflation adjustment. They held at $95,000–$110,000 (single) and $150,000–$160,000 (joint) for nine straight years.
- Indexing begins (2007). Beginning in 2007, the §408A(c)(3) thresholds became subject to an annual cost-of-living adjustment. From that point the lower threshold creeps up most years — single filers went from $99,000 (2007) to $124,000 (2020), joint filers from $156,000 to $196,000 over the same period.
- The inflation surge (2022–2024). The high-inflation period produced the largest jumps in the program’s history: the single lower threshold rose $129,000 → $138,000 → $146,000 in consecutive years, and the joint threshold climbed $204,000 → $218,000 → $230,000 — roughly triple the typical annual step.
Why the Thresholds Move the Way They Do
Two design features explain the pattern in the table:
- Only the starting point is indexed; the width is fixed. The phase-out band is always $15,000 wide for single filers and $10,000 wide for joint filers. The cost-of-living adjustment moves the lower edge; the upper edge follows mechanically.
- Adjustments round to the nearest $1,000. Because the COLA is rounded down to a $1,000 increment, low-inflation years sometimes produce no change at all — which is why the single threshold sat at $105,000 in both 2009 and 2010, then resumed climbing.
The married-filing-separately range is the deliberate exception. Congress set it at $0–$10,000 in 1997 and left it unindexed — an intentional disincentive that means almost any married person filing separately (who lived with their spouse at any point in the year) is phased out of direct Roth contributions entirely.
2027 Outlook
The 2027 thresholds will be set by an IRS Notice expected in late 2026, based on Bureau of Labor Statistics inflation data through August 2026. If inflation continues in the 2–3% range, a reasonable estimate is roughly $156,000–$171,000 for single filers and $247,000–$257,000 for married filing jointly — but these are projections only, subject to the $1,000 rounding rule. We’ll update this page when the official figures are released. The Congress tracker covers any pending legislation that could change the indexing rules themselves.
The Bottom Line
The Roth IRA income limit has roughly 1.6×’d since 1998 ($95,000 → $153,000 for single filers; $150,000 → $242,000 for joint filers), entirely through inflation indexing that didn’t even begin until 2007. If your income has pushed you into or above the phase-out range, that doesn’t lock you out of Roth saving — the backdoor Roth IRA carries no income ceiling, and a workplace Roth 401(k) has no MAGI limit at all. For the companion history of contribution amounts rather than income limits, see Roth IRA Contribution Limits by Year.