Are Roth 401(k) and Pre-Tax 401(k) Contribution Limits Combined?

Your 401(k) may give you two ways to make your contributions:

• Pre-tax 401(k) contributions
• Roth 401(k) contributions

You can choose one or use a combination of both, depending on what makes sense for you.

So, naturally, you may be wondering: Do I get a separate annual contribution limit for each one?

The answer is no. Roth and pre-tax 401(k) contributions share the same annual employee contribution limit, which means the total amount you contribute between the two is what counts toward your limit for the year.

You could put all of your contributions into pre-tax, all into Roth, or split them between the two. But using both doesn’t give you two separate contribution limits.

Are Roth 401(k) and Pre-Tax 401(k) Limits Combined?

Yes. Roth 401(k) and pre-tax 401(k) contributions are combined when applying the annual employee contribution limit.

For 2026, the regular employee 401(k) contribution limit is $24,500.

That means you could contribute:

Pre-Tax 401(k)	Roth 401(k)	Total Employee Contribution
$24,500	$0	$24,500
$20,000	$4,500	$24,500
$15,000	$9,500	$24,500
$12,250	$12,250	$24,500
$5,000	$19,500	$24,500
$0	$24,500	$24,500

You can choose the mix that works for you, assuming your plan allows both types of contributions.

But the combined total can’t go over your applicable employee contribution limit.

Can I Put $24,500 in Pre-Tax AND $24,500 in Roth?

No…. and this is probably the most important part.

For 2026, you cannot contribute:

• $24,500 to your pre-tax 401(k)

plus

• another $24,500 to your Roth 401(k)

That would be $49,000 of regular employee contributions.

The regular employee limit for 2026 is $24,500 total, whether those dollars go into pre-tax, Roth or a combination of both.

Think of It as One 401(k) Contribution Bucket

Here’s an easy way to think about it: you have one employee contribution bucket.

Within that bucket, your 401(k) plan may allow you to make contributions as:

• Pre-tax
• Roth
• Or a combination of both

You decide how you want to divide your contributions between pre-tax and Roth. But when it comes to your annual employee contribution limit, the IRS looks at the combined amount you contributed to both.

It’s one limit. You’re simply choosing how the money within that limit is taxed.

Can I Contribute to Both Roth and Pre-Tax 401(k) in the Same Year?

Yes. You don’t necessarily have to choose Roth or pre-tax and stick with that choice for the entire year.

Your plan may allow you to split your employee contributions between the two, which gives you some flexibility in deciding how much goes to Roth and how much goes to pre-tax.

For example, you might choose:

• 50% Roth + 50% pre-tax
• 25% Roth + 75% pre-tax
• 100% Roth
• 100% pre-tax

There isn’t one split that works for everyone. What makes sense for you will depend on your tax situation, financial goals, and how you’re planning for both today and retirement.

What If I’m Age 50 or Older?

You may also be able to contribute more based on your age.

For 2026, the 401(k) employee contribution limits are:

• Regular employee contribution limit: $24,500
• Catch-up contribution for eligible participants age 50 and older: $8,000
• Total for eligible participants age 50 and older: $32,500

There’s also a higher catch-up contribution available for certain participants who are ages 60 through 63. For 2026, that catch-up limit is $11,250, instead of the general $8,000 catch-up.

And the same basic rule still applies: your Roth and pre-tax employee contributions share the applicable annual limit.

So, whether you contribute all Roth, all pre-tax, or use a combination of both, you’re still working within one employee contribution limit.

What If I Have Two 401(k)s in One Calendar Year?

This is where you need to pay a little more attention, especially when you change jobs during the year.

Let’s say you contributed to your old employer’s 401(k), then started a new job and began contributing to a new 401(k). In most cases, you don’t get a brand-new employee contribution limit just because you changed employers.

The elective deferral limit follows you, not each individual 401(k) account.

Here’s an Example

During 2026, you contribute:

• $10,000 to your 401(k) at Job #1
• $14,500 to your 401(k) at Job #2

That brings your total regular employee contributions for the year to $24,500.

Changing jobs didn’t give you two separate $24,500 limits. Your contributions to both 401(k) plans generally count toward the same annual employee contribution limit.

And job changes aren’t the only time this can come up. You’ll also want to pay attention when you have a 401(k) through your employer and a Solo 401(k) for a separate business, because contributions across plans can affect how much you’re able to contribute.

What About a Roth IRA?

This is where the word Roth can cause a little confusion.

A Roth 401(k) and a Roth IRA are not the same type of retirement account, even though they both use Roth tax treatment.

Here’s the key difference:

• An IRA (Individual Retirement Account) is an individual retirement account that you generally open and contribute to on your own.
• A 401(k) is an employer-sponsored retirement plan offered through your workplace.

Because they are different types of retirement accounts, they have separate contribution rules and separate annual limits.

Contributing to a Roth 401(k) doesn’t automatically prevent you from also contributing to a Roth IRA. However, your ability to contribute directly to a Roth IRA can depend on your income and other IRS eligibility rules.

The important thing to remember is this: “Roth” describes how the money is taxed. It doesn’t mean all Roth accounts are one account or share one contribution limit.

A Roth 401(k) and a Roth IRA have separate rules.

What About After-Tax 401(k) Contributions?

Here’s another area where the terminology can get confusing: 

Roth 401(k) contributions and after-tax 401(k) contributions are not the same thing.

Some 401(k) plans allow you to make additional after-tax contributions beyond the regular employee elective deferral limit we’ve been discussing. Not every plan offers this option, and when it is available, different rules and contribution limits come into play.

This is also where you may start hearing terms like “mega backdoor Roth.” That’s a separate strategy and a different conversation for another day.

For now, the main thing to remember is:

Roth 401(k) contributions + pre-tax 401(k) contributions share the same annual elective deferral limit.

Regular after-tax 401(k) contributions are a different type of contribution and are treated differently when applying the overall 401(k) contribution limits.

One 401(k) Limit, Two Ways to Contribute

If you remember one thing from this article, make it this: you don’t get one employee contribution limit for Roth and another for pre-tax.

For 2026, the regular employee 401(k) contribution limit is $24,500 total. You can decide how to divide that amount based on the options available in your plan and what makes sense for you.

What you can’t do is contribute $24,500 pre-tax and another $24,500 Roth and treat them as two separate employee contribution limits.

Think of it as one employee contribution limit with two different tax choices. You may have flexibility in how you use that limit, but Roth and pre-tax contributions are still counted together.

And when you’re deciding how much should go to Roth versus pre-tax, that’s a different question — and one that should take your personal tax situation and financial goals into account.

Please note: The 401(k) contribution limits referenced in this article are for the 2026 calendar year. IRS contribution limits may change from year to year, so be sure to check the current limits when making contribution decisions.