Updated for 2026
The Federal Numbers That Matter
Your quick reference for the 2026 federal retirement and benefits figures, all in one place. No sign-up needed. Bookmark it and check back, we keep it current.
Retirement Savings
TSP elective deferral limit
$24,500
TSP catch-up (age 50+)
$8,000
Total of $32,500 with the base limit.
Super catch-up (ages 60 to 63)
+$11,250
SECURE 2.0. Total of $35,750 where the plan allows.
Mandatory Roth catch-up income threshold
$150,000
Earned $150k or more the prior year? Your catch-up must go to Roth TSP.
Agency automatic + matching (max)
5% of salary
IRA contribution limit
$7,500
$8,600 total if you're age 50 or older (with catch-up).
IRA catch-up (age 50+)
$1,100
Roth IRA income phase-out (single)
$153,000 to $168,000
Roth IRA income phase-out (married filing jointly)
$242,000 to $252,000
Federal Retirement (FERS)
FERS-FRAE contribution rate (hired 2014 or later)
4.4% of salary
Minimum Retirement Age (born 1970 or later)
57
FERS Special Retirement Supplement earnings limit
$24,480 / year
Benefits reduce $1 for every $2 earned over the limit.
Required Minimum Distribution (RMD) age
73
Rises to 75 in 2033 under SECURE 2.0.
Salary cap
$197,200
Executive Schedule Level IV, the ceiling on GS basic pay plus locality. Caps high-3 for top earners in high-cost areas.
Social Security
Annual Cost-of-Living Adjustment (COLA)
2.8%
Maximum taxable wage base
$184,500
Earnings test limit (under full retirement age)
$24,480
Benefits reduce $1 for every $2 earned over the limit.
Maximum monthly benefit (at full retirement age)
$4,152
Earnings required for one quarter of coverage
$1,850
Medicare
Part B standard premium (monthly)
$202.90
Part B deductible (annual)
$283
Part A deductible
$1,736
Per benefit period.
IRMAA income brackets
Above $109,000 single / $218,000 joint
Five income tiers, based on your MAGI from two years prior.
Open Enrollment window
Oct 15 to Dec 7
FEHB & Health Accounts
Open Season
Second Monday of Nov to second Monday of Dec
FEHB premium changes (average)
12.3%
HSA contribution limit (self / family, HDHP)
$4,400 / $8,750
HSA catch-up (age 55+)
$1,000
Health FSA contribution limit
$3,400
Per employee.
FSAFEDS carryover amount
$680
Dependent care FSA limit: $7,500 / household.
Taxes
Federal income tax brackets
10% to 37%
Top of each taxable-income bracket. 37% applies above the 35% threshold.
RateSingleMarried
10%$12,400$24,800
12%$50,400$100,800
22%$105,700$211,400
24%$201,775$403,550
32%$256,225$512,450
35%$640,600$768,700
37%AboveAbove
Standard deduction
$16,100 / $32,200
Single / married filing jointly.
Capital gains brackets
0%, 15%, 20%
Top of each bracket. Collectibles taxed at 28%; some real estate gains at 25%.
RateSingleMarried
0%$49,450$98,900
15%$545,500$613,700
20%AboveAbove
Qualified Charitable Distribution (QCD) limit
$111,000 / person
Separate $111,000 limit per spouse. One-time split-interest election capped at $55,000.
Gift tax annual exclusion
$19,000 / recipient
Married couples can combine for $38,000 per recipient.
Estate tax exemption
$15M / individual
$30M per married couple.
Tax filing deadline (2026 tax year)
April 15, 2027
Pay & Benefits
Federal pay raise
1%
Locality pay percentages
No change
GS pay tables
View the 2026 tables
SES / Executive Level pay caps
$151,661 to $228,000
With a certified SES appraisal system: $151,661 to $228,000. Without certification: $151,661 to $209,600.
TSP & Investments
TSP expense ratio (approx.)
0.034% to 0.051%
Depending on the fund. Among the lowest-cost funds available anywhere.
G Fund interest rate
4.44%
2025 rate.
Insurance (FEDVIP / FLTCIP)
FEDVIP dental premium change
3.3%
FEDVIP vision premium change
0.5%
FLTCIP program status
Suspended to new enrollments
New enrollments suspended under OPM's suspension notice.
Leave
Maximum annual leave carryover
240 hours
Higher caps apply overseas and for SES.
Annual leave accrual (15+ years of service)
8 hours / pay period
Federal holidays
11 per year
Official leave year end date
January 9, 2027
Key Dates
FEHB / FSAFEDS Open Season
Second Monday of Nov to second Monday of Dec
Medicare Open Enrollment
Oct 15 to Dec 7
Social Security COLA announcement
Mid-October
Federal pay raise announcement
Mid-October, effective January
IRS tax filing deadline
April 15
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For educational purposes only. Figures are drawn from IRS, OPM, SSA, and CMS releases and updated for 2026. This is not individualized tax, legal, or financial advice. Always confirm the current figure with the official source before you act.
