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457 Account

How a 457(b) account works in 2026: contribution limits and catch-ups, stacking it with a 401(k) or 403(b), withdrawal rules, and a calculator for how much you can put in.

Updated November 4, 2026. Free, no sign-up; everything runs in your browser and nothing you type is stored.

457 account contribution calculator (2026)

Your age at the end of 2026Plan typeUsing the three-year pre-retirement catch-up?Also contributing to a 401(k) or 403(b) this year ($)

Most you can put in your 457 account

–

–Limit used

–Your 401(k)/403(b) amount

–Total you could defer in both plans

457 account limits for 2026

Elective deferrals: $24,500 (reduced by any employer contributions to the 457(b)).
Age 50+ catch-up: $8,000, governmental 457(b) plans only; $11,250 instead if you're 60 to 63 at year-end.
Special three-year catch-up in the three years before the plan's normal retirement age: up to twice the limit ($49,000), using unused limits from earlier years. It can't be used in the same year as the age-50 catch-up.
From 2026, if your 2025 FICA wages were $150,000 or more, age-based catch-ups must go in as Roth.

Stacking a 457 with a 401(k) or 403(b)

The 457(b) limit is separate from the 401(k)/403(b) limit, so a public employee with both plans can defer $24,500 in each for 2026 ($49,000 total, before catch-ups). That's one of the biggest advantages of a 457 account.

457 withdrawals

Money in a governmental 457(b) can be withdrawn after you leave your employer without the 10% early-distribution tax that applies to 401(k)s and IRAs before 59½ (amounts rolled in from other plans keep their own rules); withdrawals are taxed as income. Non-governmental 457(b) plans are unfunded promises from a tax-exempt employer, so the money is exposed to the employer's creditors and usually can't be rolled to an IRA.

Common questions

What is the 457 contribution limit for 2026?

$24,500, plus $8,000 at 50+ ($11,250 at 60–63) in governmental plans, or up to $49,000 with the three-year catch-up.

Can I contribute to a 457 and a 401(k)?

Yes. The 457(b) limit is separate, so you can defer the full amount in each.

Is there a penalty for early 457 withdrawals?

Governmental 457(b) withdrawals after leaving your job aren't subject to the 10% early-distribution tax; they're taxed as income.

What is the 457 three-year catch-up?

In the three years before the plan's normal retirement age you can defer up to twice the limit using unused amounts from earlier years.

Sources

More retirement calculators: 401k Rollover to IRA · 403b Plan · Custodial Roth IRA · How Much Do I Need to Retire

General information, not financial, tax or legal advice. Check important numbers with the official source before acting on them.