Saver’s Match 2027 income limits
Your match rate depends on your filing status and modified adjusted gross income (MAGI). The rate drops as income rises and reaches zero at the cutoffIRS: Saver's Match, Income limits.
| Filing status | Full match (50%) | Partial match | No match |
|---|---|---|---|
| Married filing jointly; qualifying surviving spouse | Up to $41,000 | $41,001–$70,999 | $71,000 and above |
| Head of household | Up to $30,750 | $30,751–$53,249 | $53,250 and above |
| Single; married filing separately | Up to $20,500 | $20,501–$35,499 | $35,500 and above |
Income is modified AGI (MAGI) for tax year 2027. Table as published by the IRSIRS: Saver's Match, income limits; same figures in Notice 2026-48Notice 2026-48, Q&A B-4, C-2. Limits are inflation-adjusted after 2027IRS: Saver's Match.
Phase-out ranges
| Filing status | Phase-out starts above | Phase-out range | No match at |
|---|---|---|---|
| Married filing jointly / surviving spouse | $41,000 | $30,000 | $71,000 |
| Head of household | $30,750 | $22,500 | $53,250 |
| Single / married filing separately | $20,500 | $15,000 | $35,500 |
Source: Notice 2026-48Notice 2026-48, sec. III; Q&A C-2. The head-of-household amounts are ¾ and the single amounts are ½ of the joint amountsNotice 2026-48, sec. III.
Match at sample incomes (with the full $2,000 contributed)
Calculated by us using the formula in Notice 2026-48 Q&A C-2. Per person; joint filers can each get this amount.
| Filing status | MAGI | Match rate | Match on $2,000 |
|---|---|---|---|
| Single | $20,500 | 50% | $1,000 |
| Single | $25,500 | 34% | $680 |
| Single | $30,500 | 17% | $340 |
| Single | $35,499 | 1% | $20 |
| Head of household | $30,750 | 50% | $1,000 |
| Head of household | $38,250 | 34% | $680 |
| Head of household | $45,750 | 17% | $340 |
| Head of household | $53,249 | 1% | $20 |
| Married filing jointly | $41,000 | 50% | $1,000 |
| Married filing jointly | $51,000 | 34% | $680 |
| Married filing jointly | $61,000 | 17% | $340 |
| Married filing jointly | $70,999 | 1% | $20 |
Common questions
What are the Saver's Match income limits for 2027?
No match at MAGI of $71,000 or more (married filing jointly or qualifying surviving spouse), $53,250 or more (head of household), or $35,500 or more (single or married filing separately). The full 50% rate applies up to $41,000, $30,750 and $20,500 respectively. Source: IRS Saver's Match page; Notice 2026-48 Q&A B-4.
Is the income limit based on AGI or MAGI?
Modified AGI: AGI plus pre-tax retirement deferrals, deductible traditional IRA contributions and certain excluded foreign/territory income (Notice 2026-48 Q&A B-3).
Will the limits change after 2027?
Yes. The IRS says the income limits will be adjusted for inflation in years after 2027; the phase-out range widths are not adjusted (Notice 2026-48 Q&A C-2).