The IRS posted the 2027 retirement plan limits on November 12, 2026. The most you can put into the TSP in 2027 is $25,500, up $1,000 from 2026. That covers the uniformed services TSP and any civilian TSP or 401(k) you also pay into, because they share one limit.
Here's every 2027 limit that matters to someone in uniform or just out, how much a month it takes to hit the max, and the BRS mistake that costs people match money every year.
The 2027 numbers
- TSP limit, traditional and Roth together, $25,500.
- Catch-up at 50 and over, another $8,500, for $34,000 in all.
- Catch-up in the years you turn 60 to 63, $11,750, for $37,250 in all.
- Everything going in, your money plus the BRS match, $75,000. This is the limit that matters in a combat zone.
- IRA, $7,500, plus $1,100 at 50 and over.
Table of Contents
2027 TSP Contribution Limits Next to 2026
These come from IRS Notice 2026-66. The TSP uses the same limits as every 401(k).
| Limit | 2026 | 2027 |
|---|---|---|
| Your contributions, traditional and Roth together | $24,500 | $25,500 |
| Catch-up, age 50 and over | $8,000 | $8,500 |
| Catch-up, the years you turn 60 to 63 | $11,250 | $11,750 |
| Everything going in, match and tax-exempt pay included | $72,000 | $75,000 |
| Last year's wages that make catch-up Roth only | $150,000 | $155,000 |
| IRA | $7,500 | $7,500 |
| IRA catch-up, age 50 and over | $1,100 | $1,100 |
The BRS match doesn't count toward your $25,500. It only counts toward the bigger $75,000 limit, so a member who maxes out still gets the full match on top (TSP).
The TSP limits follow a formula in the law. Each is a base amount raised by the CPI-U, a broader inflation index than the CPI-W that sets your COLA, with the raise rounded down. I worked the 2027 TSP figures from that formula, and they match what the IRS published.
Your TSP Is One Piece. Your Pension Is the Big One.
The free calculator shows what your pension pays after federal and state tax, with your VA pay on top, and the civilian salary it would take to match it. Put in your rank and years and see the number your TSP is building on. About a minute, free, no account, nothing saved.
See My Retirement Pay →Under BRS, Don't Max Out Early
This is the one that costs people real money. Under the Blended Retirement System, your service puts in 1% of your basic pay automatically and, after your first two years, matches up to another 4% when you put in 5%. But the match only comes with your own contributions. When you hit the limit, your contributions stop, and the match stops with them.
The TSP says it plainly. "If you reach the annual limit before the end of the year, your contributions (and consequently your Agency/Service Matching Contributions) will stop" (TSP fact sheet). There's no make-up at the end of the year. Hit the limit in September and you lose the match for October, November and December.
The fix is to spread the $25,500 over all twelve months. That's $2,125 a month, or $1,062.50 a paycheck at two paychecks a month. The 1% automatic contribution keeps coming either way.
What Percentage to Elect
In uniform you elect a percentage of basic pay, in myPay or Direct Access in the Coast Guard, and you can add a percentage of special, incentive and bonus pay on top, as long as you're putting in at least 1% of basic pay (TSP). Allowances like BAH and BAS can't go in. Put in your monthly basic pay for 2027 to see the most you can elect and still keep every BRS match through December.
From basic pay only, the same every month. A bonus or special pay you contribute from reaches the limit sooner, so lower the percentage that month. The 2027 basic pay tables come from DFAS in December. Then see your whole retirement in the free calculator.
Catch-Up Contributions at 50 and at 60 to 63
If you turn 50 or older in 2027, you can put in another $8,500 on top of the regular limit. In the TSP it's automatic. Keep contributing past the regular limit and the extra counts as catch-up, with no separate election (TSP). In the years you turn 60, 61, 62 or 63, the catch-up is higher, $11,750.
Two rules catch people.
- Catch-up can only come from basic pay. The TSP won't take catch-up from special, incentive or bonus pay.
- Higher earners have to make catch-up Roth. If your 2026 wages from the employer that runs the plan were over $155,000, all your 2027 catch-up has to go in as Roth (TSP). Your payroll office can tell you which side you're on.
The Combat Zone Limit
Pay you earn in a combat zone is tax-free, all of it for enlisted members and up to a cap for officers. Traditional TSP contributions from that pay don't count toward the $25,500 at all. They count only toward the $75,000 limit on everything going in, which also holds your BRS match (TSP). That's how a deployed member can put far more than the normal limit into the TSP in one year.
Roth is different. Roth contributions count toward the $25,500 even from tax-free combat pay, so once your Roth reaches that, the rest of the year's combat zone money can only go in as traditional. Catch-up at 50 and over works the other way. From tax-free combat pay, the TSP only takes catch-up as Roth (TSP). The combat zone TSP guide walks through how to use it.
IRA Limits, and Why Retired Pay Doesn't Count
The IRA limit for 2027 is $7,500, the same as 2026, plus $1,100 if you're 50 or older. You can have an IRA and the TSP at the same time, and the IRA limit is separate.
Here's the catch for retirees. You can only put into an IRA as much as you earned from work, and a pension isn't earned income. The IRS says compensation "doesn't include" pension or annuity income (IRS Publication 590-A). So a retiree living on retired pay and VA pay alone can't fund an IRA. A civilian job, or a working spouse filing jointly with you, fixes that. Tax-free combat pay does count as compensation for an IRA, so a deployed member can still contribute.
After You Retire, and in the Guard or Reserve
- Your contributions stop when you retire. They only come out of basic, special, incentive and bonus pay, and retired pay isn't any of those. Your account stays invested, and you can leave it in the TSP.
- A federal civilian job opens a new civilian TSP account. If you're still drilling in the Guard or Reserve at the same time, both accounts share the one $25,500 limit. The TSP adds them together and refunds anything over (TSP).
- A 401(k) at a civilian job shares the same limit too. What you put in the TSP from drill pay and what you put in a private 401(k) add up against one $25,500. Watch it if you're doing both, because neither plan sees the other.
If you're deciding how much of your retirement to build in the TSP and how much your pension covers, the BRS lump sum guide and the 2027 military retirement taxes post cover the other two pieces.
Frequently Asked Questions
What is the TSP contribution limit for 2027?
It's $25,500 for your own contributions, traditional and Roth together. Members 50 and older can add another $8,500, and members turning 60 to 63 can add $11,750 instead. The BRS match doesn't count toward it.
Does the BRS match count toward the TSP limit?
No. The match and the 1% automatic contribution count only toward the $75,000 limit on everything going in. Your own contributions are what count toward $25,500.
Can I lose the BRS match by maxing out my TSP early?
Yes. When you reach the limit your contributions stop, and the match stops with them for the rest of the year. The TSP doesn't make it up later, so spread the limit over all 12 months to keep every match.
Can military retirees contribute to an IRA?
Only with earned income. Military retired pay is a pension, and a pension doesn't count as compensation for an IRA. Wages from a job do, and so does a working spouse's pay on a joint return.
Do combat zone contributions count toward the TSP limit?
Traditional contributions from tax-free combat zone pay don't count toward the $25,500 limit. They count just toward the $75,000 limit on everything going in. Roth contributions count toward $25,500 even when they come from combat pay.
Do a TSP and a civilian 401(k) share one limit?
Yes. Everything you put into the TSP and any 401(k) in the same year adds up against one limit, which matters for Guard and Reserve members with a civilian job. Traditional contributions from tax-free combat zone pay are the exception, and the BRS match and an employer's match don't count toward it either.
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Related Articles
- TSP Roth In-Plan Conversions With Combat Zone Pay
- BRS Lump Sum vs. Annuity in 2026
- Military Retirement Taxes in 2027, the New IRS Brackets and What Your Pension Keeps
- TSP Roth In-Plan Conversions 2026, Complete Military Guide
This article is for educational purposes. It isn't tax or investment advice. Check your own limits with the TSP and your payroll office before you change your election.