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2025 Roth IRA income and contribution limits

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Roth IRA income limits

There are no income limits for a traditional IRA, but how much you earn does determine how much you can contribute to a Roth IRA.

Income limits for a Roth IRA set the maximum earnings individuals or couples can have to qualify for contributions within a specific year. For 2025, single filers must have a modified adjusted gross income (MAGI) of less than $150,000, and joint filers less than $236,000, to make a full contribution. There are no age requirements for contributing to a Roth IRA, so individuals of any age with qualifying income can contribute.

Whether or not you can make the maximum Roth IRA contribution (for 2025, $7,000 annually, or $8,000 if you're age 50 or older) depends on your tax filing status and your MAGI.

Modified adjusted gross income

An amount that is used for determining a taxpayer's IRA eligibility; it is generally the taxpayer's adjusted gross income (shown on IRS Form 1040 or 1040A) calculated without any IRA deduction, foreign earned income exclusion, foreign housing exclusion, student loan interest deduction, exclusion of qualified savings bond interest from Form 8815, exclusion of employer-paid adoption expenses from Form 8839, or deduction for qualified tuition and related expenses. Please note that MAGI for IRA conversion purposes will also exclude any current year conversion amounts to determine eligibility. IRS Publication 590 should be used to assist with IRA calculations pertaining to various definitions of MAGI.

Roth IRA contribution limits

One of the Roth IRA benefits is that the money you invest grows tax-free, eliminating the need to report investment earnings—the money your money makes—when filing your taxes. Contribution limits for Roth IRAs specify the maximum amount individuals can invest in their account annually, with these limits resetting each year. The deadline to make contributions for a given year is typically April 15 of the following year. In 2025, the Roth IRA contribution limit is $7,000, or $8,000 for individuals age 50 and older, allowing those who are closer to retirement to make additional contributions.

Filing status Modified Adjusted Gross Income (MAGI) Roth IRA Contribution Limit (2025)
Single, married filing separately (if you didn't live with your spouse at any point during the year), or head of household Less than $150,000 $7,000 ($8,000 for those over age 50)
$150,000 or more but less than $165,000 Reduced contribution based on your income
$165,000 or more $0
Married, filing jointly,
surviving spouses		 Less than $236,000 $7,000 ($8,000 for those over age 50)
$236,000 or more but less than $246,000 Reduced contribution based on your income
$246,000 or more $0
Married filing separately (if you lived with your spouse at any point during the year) Less than $10,000 Reduced contribution based on your income
$10,000 or more $0

Filing status

Single, married filing separately (if you didn't live with your spouse at any point during the year), or head of household

Modified Adjusted Gross Income (MAGI)

Less than $146,000

$146,000 or more but less than $161,000

$161,000 or more

Roth IRA Contribution Limit (2024)

$7,000 ($8,000 for those over age 50)

Reduced contribution based on your income

$0

Filing status

Married, filing jointly, surviving spouses

Modified Adjusted Gross Income (MAGI)

Less than $230,000

$230,000 or more but less than $240,000

$140,000 or more

Roth IRA Contribution Limit (2024)

$7,000 ($8,000 for those over age 50)

Reduced contribution based on your income

$0

Filing status

Married, filing separately (if you lived with your spouse at any point during the year)

Modified Adjusted Gross Income (MAGI)

Less than $10,000

$10,000 or more

Roth IRA Contribution Limit (2024)

Reduced contribution based on your income

$0

Contribution limits for married couples

Roth IRA contribution limits for married couples vary based on their filing status. Couples who file jointly have higher income thresholds for contributions compared with those who file separately. For instance, in 2025, married couples filing jointly with a MAGI below $236,000 qualify for full contributions. In contrast, married individuals filing separately face much lower limits, especially if they lived with their spouse at any time during the year.

Married couples filing jointly

In 2025, married couples filing jointly can contribute to a Roth IRA if their MAGI is less than $236,000. Each spouse can have their own Roth IRA, allowing both to contribute independently. The total contribution limit for each spouse is $7,000, or $8,000 if they're 50 years or older. Therefore, if both qualify, a married couple can collectively contribute up to $14,000, or $16,000 if both spouses are over 50. Additionally, a nonworking spouse can also contribute to a Roth IRA through a spousal IRA, provided the working spouse has enough earned income to cover both contributions.

Married couples filing separately

In 2025, married couples filing separately face stringent Roth IRA contribution limits. If they lived with their spouse at any point during the year, they can contribute to a Roth IRA only if their modified adjusted gross income (MAGI) is less than $10,000. For those with a MAGI of $10,000 or more, contributions are phased out completely. Individuals who are married but filing separately can still contribute to a Roth IRA, but the income and contribution limits are greatly reduced compared to other filing statuses, especially if they cohabitate with their spouse.

Roth IRA phaseout ranges

Your contribution can be reduced or "phased out" as your MAGI approaches the upper limits of the applicable phaseout ranges listed below.

Filing status 2025 income range
Single $150,000-$165,000
Married, filing jointly $236,000-$246,000
Married, filing separately1 $0–$10,000

Filing status

Single

2024 income range

$146,000–$161,000

Filing status

Married, filing jointly

2024 income range

$230,000–$240,000

Filing status

Married, filing separately1

2024 income range

$0–$10,000

Roth IRA catch-up contributions

Roth IRA catch-up contributions are additional contributions allowed for individuals age 50 and older, designed to help them increase their retirement savings as they near retirement age. For 2025, individuals eligible for catch-up contributions can contribute an extra $1,000, raising their total contribution limit from $7,000 to $8,000. The increased limit applies to each individual meeting the age requirement, allowing them to accelerate their savings in their Roth IRA accounts.

What happens if I make excess Roth IRA contributions? 

Excess Roth IRA contributions occur when you contribute more than the allowable limit in a given tax year. If your contribution exceeds the annual limit, the IRS imposes a 6% tax penalty on the excess amount for each year it remains in your account. To avoid this penalty, you can withdraw the excess contributions and any earnings on them before filing your tax return, or you can apply the excess contribution toward the next year's contribution limit.

Options if you exceed the Roth IRA income limit

A backdoor Roth IRA is a strategy where individuals who exceed income limits for direct Roth IRA contributions can instead contribute to a traditional IRA and then convert those funds to a Roth IRA, effectively bypassing income restrictions.

If your income qualifies

Your next step is to determine how much you can contribute, based on your level of income.

Visit irs.gov for phaseout details on how to calculate your contribution limit: For 2025.

Self-employed or own a small business?

You may be able to save even more with a SEP-IRA

Learn more about our small-business retirement plans

Frequently asked questions

To calculate your Modified Adjusted Gross Income (MAGI) for Roth IRA purposes, start with your Adjusted Gross Income (AGI) which you can find on your tax return. Then, add back certain deductions such as student loan interest, foreign earned income exclusion, and IRA contributions among others. The sum will give you your MAGI, which is used to determine your eligibility for Roth IRA contributions.

Yes, you can contribute to both a 401(k) and a Roth IRA in the same year, provided you meet the income requirements for the Roth IRA. Contributing to both can be a strategic way to diversify your retirement savings, taking advantage of the tax benefits each account offers.

Yes, you can contribute to both a traditional IRA and a Roth IRA in the same tax year, but the total amount contributed to both accounts cannot exceed the annual IRA contribution limit. For example, if the limit is $7,000, you could contribute $3,500 to a traditional IRA and $3,500 to a Roth IRA.

No, contributions to a Roth IRA are not tax deductible. Roth IRA contributions are made with after-tax dollars, meaning you pay taxes on the money before it is contributed. The benefit of a Roth IRA is that the withdrawals in retirement are tax-free, provided certain conditions are met.

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1If you and your spouse didn't live together during the taxable year, your filing status will be viewed as "single" for Roth IRA contribution purposes.

All investing is subject to risk, including possible loss of principal.

We recommend that you consult a tax or financial advisor about your individual situation.

Withdrawals from a Roth IRA are tax free if you are over age 59½ and have held the account for at least five years; withdrawals taken prior to age 59½ or five years may be subject to ordinary income tax or a 10% federal penalty tax, or both. (A separate five-year period applies for each conversion and begins on the first day of the year in which the conversion contribution is made).