Educational, not personalized advice. This guide explains how the Thrift Savings Plan works in general. It isn't a recommendation for your situation. Figures are for 2026 and were checked against tsp.gov and irs.gov in October 2026; confirm current rules before making changes.
2026 limits at a glance
- Elective deferral limit: $24,500, up from $23,500 in 2025. It applies to traditional and Roth TSP contributions combined (IRS).
- Catch-up (age 50+): $8,000, for a total of $32,500.
- Higher catch-up (turning 60–63 in 2026): $11,250, for a total of $35,750.
- New in 2026: if your 2025 wages exceeded $150,000, your catch-up contributions must be Roth (tsp.gov).
- Annual additions limit: $72,000 from all sources, not counting catch-ups.
2026 TSP contribution limits
| Limit | 2025 | 2026 | Who it applies to |
|---|---|---|---|
| Elective deferral (traditional + Roth) | $23,500 | $24,500 | All participants |
| Catch-up contributions | $7,500 | $8,000 | Age 50 or older by year-end |
| Higher catch-up (SECURE 2.0) | $11,250 | $11,250 | Turning 60, 61, 62 or 63 during the year |
| Maximum total employee contributions, age 50+ | $31,000 | $32,500 | Age 50–59 or 64+ |
| Maximum total employee contributions, age 60–63 | $34,750 | $35,750 | Turning 60–63 during the year |
| Annual additions (all sources, excluding catch-up) | $70,000 | $72,000 | Mostly relevant to uniformed services in combat zones |
Sources: IRS news release on 2026 limits; IRS COLA table; tsp.gov contribution limits.
What counts toward the $24,500
The elective deferral limit covers your own traditional and Roth contributions combined. Agency/Service Automatic (1%) and Matching Contributions don't count toward it, so if you're eligible for the match, your total savings can exceed $24,500 (tsp.gov). For uniformed services members, traditional contributions from tax-exempt combat-zone pay don't count toward the elective deferral limit, though they do count toward the annual additions limit.
The limit is per person, not per plan. If you also contribute to a 401(k) or 403(b) at a second job, or had one earlier in the year with a previous employer, the $24,500 is shared across all of them. Governmental 457(b) plans have their own separate limit.
Catch-up contributions in 2026
If you're 50 or older at any point during the calendar year, you can contribute up to $8,000 more once you reach the elective deferral limit. In the TSP, catch-ups work as a "spillover": once your regular contributions hit $24,500, extra contributions automatically count toward the catch-up limit. You manage them through the same payroll election as your regular contributions (tsp.gov).
The higher "super catch-up" for ages 60–63
SECURE 2.0 created a higher catch-up limit, $11,250 in 2026, for the years you turn 60, 61, 62 or 63. In the year you turn 64, you drop back to the regular catch-up limit. tsp.gov lists the 2026 catch-up limit by birth year:
| Born in | Age reached in 2026 | 2026 catch-up limit |
|---|---|---|
| 1962 or earlier | 64+ | $8,000 |
| 1963–1966 | 60–63 | $11,250 |
| 1967–1976 | 50–59 | $8,000 |
Watch the year you turn 64. tsp.gov warns that if you raised your contributions to use the higher limit, you should lower them at the start of the year you turn 64. Otherwise you could hit the lower limit early and miss matching contributions for the rest of the year.
New: Roth catch-up rule for higher earners
Starting January 1, 2026, if you earned more than $150,000 in 2025 (a threshold that will be adjusted for inflation) and your contributions exceed the elective deferral limit, those catch-up contributions must be Roth. According to tsp.gov, the switch happens automatically for most people, though some may need to confirm with their payroll office. If you don't have a Roth TSP balance yet, your first Roth catch-up will create one. If you'd rather not make Roth catch-ups, you can keep your total contributions at or below the regular limit. The rule doesn't apply if your 2025 wages were $150,000 or less.
The FERS 5% match: don't leave money on the table
For FERS employees and eligible BRS members, agency or service contributions work like this (TSP Summary):
- Agency/Service Automatic (1%) Contributions: 1% of basic pay every pay period, whether or not you contribute.
- Matching Contributions: dollar-for-dollar on the first 3% of basic pay you contribute, then 50 cents per dollar on the next 2%.
| You contribute | Automatic 1% | Agency match | Total from agency | Total going in |
|---|---|---|---|---|
| 0% | 1% | 0% | 1% | 1% |
| 1% | 1% | 1% | 2% | 3% |
| 2% | 1% | 2% | 3% | 5% |
| 3% | 1% | 3% | 4% | 7% |
| 4% | 1% | 3.5% | 4.5% | 8.5% |
| 5% | 1% | 4% | 5% | 10% |
Contributing above 5% is still valuable for your retirement, but it doesn't increase the match. A few details matter:
- The match is calculated every pay period. tsp.gov says you only get the full match if you contribute at least 5% of basic pay each pay period.
- Roth contributions are matched too, but all agency money goes into your traditional balance (tsp.gov).
- Catch-up contributions can qualify for the match, up to 5% of salary in total.
- Vesting: you're always vested in your own contributions and in matching contributions. Most FERS employees vest in the automatic 1% after three years of service.
- BRS: members who began service on or after January 1, 2018, start receiving matching contributions after two years of service (tsp.gov).
CSRS participants can contribute up to the same IRS limits but don't receive agency contributions.
Make smarter TSP fund decisions all year
A TSP Maxing membership gives you rules-based allocation signals for the C, S, I, F and G Funds, backed by fund backtests since 2003 and designed to fit the TSP's two-interfund-transfer monthly limit. $19/mo or $149/yr. Backtests are hypothetical, and past performance doesn't guarantee future results.
Avoid the front-loading trap
Because the match is paid per pay period, hitting $24,500 early in the year can cost you money. Once your contributions stop, the matching stops too. (The automatic 1% continues for FERS, and for those 50+, contributions spill into catch-up.) Most civilian employees have 26 pay periods, so spreading contributions evenly avoids the problem:
| Goal for 2026 | Total | Per pay period (26) |
|---|---|---|
| Max regular limit | $24,500 | ≈ $942.31 |
| Max with age 50+ catch-up | $32,500 | = $1,250.00 |
| Max with age 60–63 catch-up | $35,750 | = $1,375.00 |
Your pay schedule may differ, for example if you start mid-year or if pay dates shift across calendar years. Check your own leave and earnings statement and payroll calendar.
You can elect a percentage or a dollar amount. A dollar amount makes it easier to hit an exact annual total. A percentage adjusts automatically when you get a raise. Changes go through your agency or service payroll system (Employee Express, MyPay, NFC EPP, LiteBlue, GRB and others), not through the TSP (tsp.gov).
Automatic enrollment: check your rate
If you started or rejoined federal service on or after October 1, 2020, you were automatically enrolled at 5% of basic pay into your traditional balance (BRS members after 60 days of service). People enrolled between August 2010 and September 2020 were enrolled at only 3%, which is below the full match. If that's you and you never changed your election, you may be missing part of the match (tsp.gov).
TSP and IRA limits are separate
The TSP limit doesn't reduce what you can put in an IRA. For 2026, the IRA limit is $7,500, plus a $1,100 catch-up at age 50+. Roth IRA eligibility phases out at higher incomes (IRS). See TSP vs. Roth IRA to decide how to split extra savings.
Special situations
Multiple employers in one year
If you left a private-sector job with a 401(k) partway through 2026 and joined federal service, whatever you deferred at the old job counts against the same $24,500. Payroll offices can't see your other plans, so tracking this is up to you. Contributions over the limit are called excess deferrals. Under IRS rules they generally need to be returned to you, along with their earnings, by April 15 of the following year to avoid being taxed twice. The TSP has a process for contribution refunds.
Uniformed services and combat-zone pay
Service members who earn tax-exempt pay in a combat zone can contribute above the elective deferral limit, up to the $72,000 annual additions limit. Those extra contributions go into the traditional balance as tax-exempt money. tsp.gov notes that catch-up contributions from tax-exempt combat-zone pay must be Roth, regardless of income.
Starting mid-year
New hires and people returning from nonpay status have fewer pay periods left, so the per-paycheck amount needed to max out is higher. Make sure your election still stays at 5% or more each pay period so the match keeps flowing all year.
2026 contribution checklist
- Confirm you're contributing at least 5% every pay period if you're FERS or eligible BRS.
- Decide on your traditional vs. Roth split.
- If you want to max out, divide your target by your remaining pay periods so you don't front-load.
- Turning 50, or 60–63, this year? Raise your election to use the extra catch-up room.
- Earned over $150,000 in 2025? Expect catch-ups to be Roth, and plan your taxes accordingly.
- Turning 64 next year? Plan to lower your election in January.
- Review your allocation while you're at it. Contributions are only half the equation.
Frequently asked questions
What is the TSP contribution limit for 2026?
The 2026 elective deferral limit is $24,500 for traditional and Roth TSP contributions combined, up from $23,500 in 2025. Agency automatic and matching contributions don't count toward this limit.
What is the TSP catch-up limit for 2026?
Participants age 50 or older can contribute an extra $8,000 in 2026, for a total of $32,500. Those who turn 60, 61, 62 or 63 in 2026 can contribute an extra $11,250 instead, for a total of $35,750.
Do my TSP catch-up contributions have to be Roth?
Starting in 2026, yes, if your 2025 wages were more than $150,000. In that case, catch-up contributions above the elective deferral limit must be made as Roth. If you earned $150,000 or less in 2025, you can keep making traditional catch-ups.
How do I get the full FERS match?
Contribute at least 5% of your basic pay every pay period. Your agency then contributes the automatic 1% plus matching of 4% (100% of the first 3% and 50% of the next 2%), for 5% of your pay in total.
Does the agency match count toward the $24,500 limit?
No. The elective deferral limit applies only to your own contributions. Agency automatic and matching contributions count toward the separate $72,000 annual additions limit.
Can I contribute to the TSP and an IRA in the same year?
Yes. The limits are separate. In 2026 you can contribute up to $24,500 to the TSP (plus catch-ups) and up to $7,500 to IRAs (plus a $1,100 catch-up at 50+), subject to IRA income rules.
Put these guides to work in your own TSP
A TSP Maxing membership gives you rules-based allocation signals for the C, S, I, F and G Funds, backed by fund backtests since 2003 and designed to fit the TSP's two-interfund-transfer monthly limit. $19/mo or $149/yr. Backtests are hypothetical, and past performance doesn't guarantee future results.
Keep learning
Want to keep tabs on your C, S, I, F and G Fund mix all year? See what's included in a TSP Maxing membership.