2026 Gold IRA Contribution Limits (Texas Perspective)
Affiliate disclosure: we may earn a commission when a reader opens an account through links on this page. The commission has no effect on what you pay or on what we publish. We are not a financial or tax advisor; consult a licensed advisor for your situation. Last reviewed July 2026.
Short on time? The 2026 essentials
- Traditional or Roth gold IRA standard limit for 2026: 7,500 dollars, up 500 dollars from the 7,000 dollar 2025 figure.
- Age 50 or older catch-up limit for 2026: 8,600 dollars combined (1,100 dollar catch-up), up 600 dollars from 8,000 dollars in 2025.
- SIMPLE IRA elective deferral limit for 2026: 17,000 dollars (18,100 dollars for higher-tier plans), useful for self-employed Texans running a small business.
- Traditional IRA deduction phase-out for a single Texas filer covered by a workplace plan: 81,000 to 91,000 dollars of modified adjusted gross income for 2026.
- Roth IRA phase-out for a single Texas filer for 2026: 153,000 to 168,000 dollars of modified adjusted gross income.
- Deadline for a 2026 contribution: the federal tax filing date in April 2027; a filing extension does not extend the contribution window.
- Rollovers, trustee-to-trustee transfers, and Roth conversions are separate from these ceilings and are how most Texas gold IRAs get funded.
- Texas Bullion Depository storage for IRA metal is available through Equity Trust Company as of the current program page; other custodians are expected over time.
On this page
- What changed for tax year 2026
- Chart: 2026 vs 2025 ceilings across the four IRA products
- Line-by-line change table
- Age tiers that apply to a Texas saver
- The Roth catch-up wage threshold at 150,000 dollars
- SIMPLE and SEP gold IRAs for self-employed Texans
- Phase-outs that matter in a no-state-tax state
- How a 2026 contribution flows for a Texas resident
- Contribution meets storage at the Texas Bullion Depository
- Worked example for a Houston public-employee retiree
- Check whether an old account can be rolled
- When a 2026 direct contribution is the wrong move
- 2026 gold IRA contribution limits FAQ
What changed for tax year 2026
The Internal Revenue Service released Notice 2025-67 on November 13, 2025. The notice sets the 2026 cost-of-living adjustments for pension and retirement plan dollar limits, including the annual contribution ceiling for traditional and Roth IRAs that hold physical gold.
Three headline changes affect a Texas gold IRA saver in 2026. The standard IRA contribution limit moved up 500 dollars, from 7,000 dollars to 7,500 dollars. The age 50 catch-up amount moved up 100 dollars, from 1,000 dollars to 1,100 dollars, and this is the first inflation adjustment the catch-up has ever received. Combined, a Texan age 50 or older can add 8,600 dollars of fresh money in 2026, up from 8,000 dollars.
The SIMPLE IRA base deferral limit rose to 17,000 dollars, and the higher-tier SIMPLE limit under IRC section 408(p)(2)(E)(i)(I) or (II) rose to 18,100 dollars. Self-employed Texans running an S-corp or LLC often lean on these figures because the ceilings sit well above the 7,500 dollar IRA figure.
Two thresholds that did not change: the traditional IRA MAGI cap for the married filing separately category stays at 0 to 10,000 dollars, and the SIMPLE IRA age 60 through 63 catch-up under SECURE 2.0 stays at 5,250 dollars. These figures are fixed by statute and receive no annual cost-of-living adjustment.
Chart: 2026 vs 2025 ceilings across the four IRA products
The grouped bars below show the year-over-year move in dollar terms for the four IRA products a Texas saver would use to fund gold. The 2026 ceilings sit slightly above the 2025 ceilings on every product; the largest percentage move is on the age 50 IRA tier where the catch-up finally indexed.
Read the chart with two caveats. First, the y-axis stops well below the workplace plan ceilings (24,500 dollars for a 401(k) in 2026), so it is not a size comparison across all retirement vehicles. Second, none of these bars capture rollover dollars, which move in separately and dwarf annual contributions for most Texas gold IRAs.
Line-by-line change table
The table below turns the chart into hard numbers with the change in absolute dollars. Every value comes from IRS Notice 2025-67. Use it to verify a custodian statement or to size a 2026 contribution against your 2025 baseline.
| Ceiling | Tax year 2025 | Tax year 2026 | Change |
|---|---|---|---|
| Traditional or Roth IRA standard limit | 7,000 dollars | 7,500 dollars | Up 500 dollars |
| IRA catch-up amount for age 50 or older | 1,000 dollars | 1,100 dollars | Up 100 dollars (first indexed COLA) |
| Combined IRA limit at age 50 or older | 8,000 dollars | 8,600 dollars | Up 600 dollars |
| SIMPLE IRA elective deferral, standard | 16,500 dollars | 17,000 dollars | Up 500 dollars |
| SIMPLE IRA elective deferral, higher-tier plan | 17,600 dollars | 18,100 dollars | Up 500 dollars |
| Roth catch-up wage threshold under SECURE 2.0 | 145,000 dollars | 150,000 dollars | Up 5,000 dollars |
| Traditional IRA single filer deduction phase-out (covered) | 79,000 to 89,000 dollars | 81,000 to 91,000 dollars | Both bounds up 2,000 dollars |
| Roth IRA MAGI phase-out for single filer | 150,000 to 165,000 dollars | 153,000 to 168,000 dollars | Both bounds up 3,000 dollars |
Source: IRS Notice 2025-67 dated November 13, 2025, sections on section 219, section 408(p), and section 414(v). Checked July 2026.
A quick observation for anyone tracking these numbers year over year. The 500 dollar step on the standard IRA limit is the same as the 2024 to 2025 step; the pattern of a roughly 500 dollar bump per year has held since 2023. The 100 dollar catch-up bump is smaller because that figure had been fixed at 1,000 dollars for two decades and only started indexing in 2026.
Age tiers that apply to a Texas saver
The federal contribution rules define three age tiers that a Texan should recognize. Each tier applies a different ceiling to fresh dollars added to a self-directed gold IRA.
Under age 50: the 2026 ceiling is 7,500 dollars per person for the tax year, across every traditional and Roth IRA you personally own. The rule uses the aggregate limit under IRS Publication 590-A. Opening a second IRA does not raise the ceiling; it only splits the same 7,500 dollar pool.
Age 50 or older by December 31, 2026: the 2026 ceiling is 8,600 dollars per person, thanks to the 1,100 dollar catch-up under IRC section 219(b)(5)(B). A Texan who turns 50 anywhere in the 2026 calendar year qualifies for the full catch-up on the entire year.
Age 73 or older with a traditional gold IRA: contributions remain allowed if you still have earned taxable compensation, but required minimum distributions also apply under IRC section 401(a)(9). You may contribute and take an RMD in the same year. That does not net to a wash for tax purposes: the RMD counts as taxable income, while a deductible contribution only lowers future taxable income.
The Roth catch-up wage threshold at 150,000 dollars
SECURE 2.0 introduced a wage-based Roth catch-up rule that affects certain higher earners at workplace plans. Notice 2025-67 sets the 2026 wage threshold at 150,000 dollars, up from 145,000 dollars in 2025. This rule applies to the workplace plan catch-up (401(k), 403(b), governmental 457(b), TSP), not to the IRA catch-up itself.
How it interacts with a Texas gold IRA plan. A Texan age 50 or older with FICA wages above 150,000 dollars in the prior year is required to make workplace plan catch-up contributions on a Roth basis, meaning after-tax rather than pre-tax. That does not stop them from contributing the separate 8,600 dollars to their IRA on the same 2026 timeline; the two ceilings are independent.
The knock-on effect for a saver planning a rollover into a gold IRA later. Roth workplace balances roll into a Roth gold IRA at the same tax treatment, while pre-tax balances roll into a traditional gold IRA. If the wage-threshold rule pushed you into a larger Roth workplace bucket, a later gold IRA rollover will simply reflect that mix without a taxable conversion event.
SIMPLE and SEP gold IRAs for self-employed Texans
A Texas resident running a sole proprietorship, LLC, or S-corp has two additional ways to fund a gold IRA in 2026. Both use higher ceilings than the personal IRA limit and both hold IRS-approved bullion under IRC section 408(m)(3).
A SEP gold IRA is funded by employer contributions only. For tax year 2026, the maximum SEP contribution per participant is the lesser of 25 percent of net self-employment compensation or the dollar cap under IRC section 415(c)(1)(A). Confirm the current section 415 dollar cap in IRS Publication 560 before sizing your contribution.
A SIMPLE gold IRA takes elective salary deferrals. The 2026 standard deferral limit is 17,000 dollars, or 18,100 dollars in higher-tier plans that meet the section 408(p)(2)(E)(i)(I) or (II) criteria. The age 50 catch-up adds 4,000 dollars, and participants age 60 through 63 can add 5,250 dollars under the SECURE 2.0 special catch-up band.
An older Texas small-business owner combining a SEP and personal IRA can move meaningful dollars per year without touching the rollover path. That said, the setup, custodian, and storage fees for two separate IRAs each year can outweigh the marginal contribution benefit; run the math with your tax advisor before opening a second account.
Phase-outs that matter in a no-state-tax state
Two federal phase-outs decide how a 2026 IRA contribution is taxed at your income level. Neither depends on state residency, so the Texas answer is the same as any other state on the federal side.
The traditional IRA deduction phase-out for a Texas single filer covered by a workplace retirement plan runs from 81,000 to 91,000 dollars of modified adjusted gross income for 2026. Above 91,000 dollars, a traditional IRA contribution is nondeductible for federal tax purposes but still allowed. A married filing jointly Texas couple sees the phase-out at 129,000 to 149,000 dollars if the contributor is covered, or 242,000 to 252,000 dollars if only the spouse is covered.
The Roth IRA MAGI phase-out for a Texas single filer runs from 153,000 to 168,000 dollars for 2026. Above 168,000 dollars, direct Roth contributions are not allowed. A married filing jointly Texas couple sees the Roth phase-out at 242,000 to 252,000 dollars.
| Situation | Type | 2026 MAGI range |
|---|---|---|
| Single Texan, covered by workplace plan | Traditional IRA deduction phase-out | 81,000 to 91,000 dollars |
| Married Texas couple, contributor covered | Traditional IRA deduction phase-out | 129,000 to 149,000 dollars |
| Married Texas couple, only spouse covered | Traditional IRA deduction phase-out | 242,000 to 252,000 dollars |
| Single Texan, any coverage | Roth IRA contribution phase-out | 153,000 to 168,000 dollars |
| Married Texas couple filing jointly | Roth IRA contribution phase-out | 242,000 to 252,000 dollars |
Source: IRS Notice 2025-67 sections on IRC 219(g) and 408A. Checked July 2026.
What the missing Texas state income tax adds to this picture is smaller than most Texans assume. A traditional IRA deduction only cuts a federal bill; there is no state bill to cut. The Texas advantage on IRAs sits on the distribution side, not the contribution side, because Texas taxes zero of your later RMD or Roth-conversion income under the Texas Constitution, Article 8, Section 24.
How a 2026 contribution flows for a Texas resident
The federal contribution flow is identical in every state. What follows is the practical sequence for a Texas resident opening or funding a self-directed gold IRA in tax year 2026, from earned-income check to Form 5498 receipt.
- Confirm you have earned taxable compensation in 2026. Wages, tips, self-employment net earnings, and other IRC section 219(f)(1) compensation must equal or exceed your intended contribution. Social Security, pension income, and investment income do not qualify.
- Pick the age-appropriate ceiling. 7,500 dollars if you are under age 50; 8,600 dollars if you reach age 50 by December 31, 2026. Subtract any prior 2026 IRA contributions across all your IRAs from the ceiling before proceeding.
- Check the phase-out you fall under. Use the 2026 traditional or Roth ranges above to see whether the contribution is deductible, nondeductible, or blocked outright. A tax advisor call before the deposit can save a Form 5329 filing later.
- Open a self-directed IRA at a qualified custodian. A gold IRA needs a self-directed custodian that will hold IRS-approved bullion. Equity Trust, STRATA Trust, GoldStar Trust, and Kingdom Trust are commonly named on Texas paperwork.
- Pick an IRS-approved depository. The metal must sit at an approved depository under IRC section 408(m). Delaware Depository, Brinks, IDS, CNT, and the state-run Texas Bullion Depository in Leander are all in use for Texas gold IRAs today.
- Fund the account with earned dollars. Wire or ACH your contribution to the custodian. If you send funds between January 1, 2027 and the April 2027 deadline, tell the custodian in writing whether the deposit is a 2026 or 2027 contribution.
- Instruct the buy. The custodian purchases IRS-approved bullion: gold at 0.995 minimum fineness, silver at 0.999, platinum and palladium at 0.9995, plus American Eagles under the statutory exception. The metal ships from the dealer directly to the depository.
- Receive Form 5498 from the custodian by June 1, 2027. The form reports the tax year 2026 contribution to the Internal Revenue Service. Keep it with your Form 8606 if the contribution was nondeductible.
Contribution meets storage at the Texas Bullion Depository
A Texas-specific angle worth understanding for 2026 contributions is where the metal you buy with those dollars ends up. The Texas Bullion Depository is a state agency operating a 10-acre campus in Leander, north of Austin. As of the depository's current IRA storage program page, the depository accepts precious metals IRA assets through its operator, Lone Star Tangible Assets LP.
The relevant procedural fact for a 2026 saver: Lone Star Tangible Assets received IRS nonbank trustee approval in 2023, and Equity Trust Company was named as the first self-directed IRA custodian to work with the depository. Other custodians are expected over time. Confirm the current custodian list on the depository's IRA storage page before wiring funds.
What this means in practice for a fresh 2026 contribution. Your custodian buys IRS-approved bullion from a dealer using your 7,500 or 8,600 dollar contribution. The dealer ships to the depository. The metal sits under state-agency oversight in a Class 3 vault, with segregated storage and Lloyd's of London insurance per the depository's public documentation.
Contribution mechanics do not change because the metal is stored in Texas. What changes is who oversees the vault, and for a Texan who wants to keep IRA metal inside state lines, that is the practical advantage. Storage fees are negotiated between the custodian, the gold dealer, and Lone Star Tangible Assets; the standard fee schedule on the depository site may not apply to IRA balances. Ask for a written fee quote before you commit.
Worked example for a Houston public-employee retiree
Check whether an old account can be rolled
Most Texas gold IRAs are seeded not by an annual contribution but by a rollover of a much larger existing retirement account. If the 8,600 dollar ceiling looks small next to your current 401(k), TRS, or ERS balance, the rollover path is the mechanism that moves those dollars into a gold IRA without touching the 2026 contribution ceiling. The eligibility check below applies the federal rollover rules to a workplace plan or existing IRA you already hold.
Can you roll your account into a gold IRA? Eligibility checker
Most retirement money can move into a gold IRA once it is an eligible rollover distribution. Pick your account and situation for a general answer. Always confirm the specifics with your plan administrator or custodian.
General guidance only, not tax or financial advice. Eligibility depends on your specific plan document and IRS rules; confirm with your plan administrator and a tax advisor. A direct trustee-to-trustee transfer avoids the 60-day rule and 20% withholding.
The result is a starting point. Rollover eligibility can turn on plan-specific rules that only your plan administrator can confirm. Texas public pension plans in particular (TRS, ERS, TMRS, TCDRS, HPOPS, HMEPS, HFRRF) have refund and lump-sum rules that vary by plan and by separation date. Cross-check with the plan document and IRS Publication 590-A before you initiate.
When a 2026 direct contribution is the wrong move
Not every Texas saver benefits from an annual contribution to a gold IRA in 2026. The cases below are common reasons to skip the fresh deposit and route through a rollover, a brokerage account, or nothing at all. No CTA sits inside this section.
You have no earned taxable compensation in 2026. A retired Texan drawing only pension income, Social Security, and investment income cannot make a 2026 IRA contribution under IRC section 219(b). Rollovers still work, contributions do not.
Your Roth phase-out shrinks the allowed contribution to a token amount. A Texan whose MAGI falls near the top of the 153,000 to 168,000 dollar single filer range may only be allowed to contribute a few hundred dollars. Splitting a small contribution across fresh account setup and storage fees can leave a first-year net loss on the account.
Your total gold IRA balance will stay below 15,000 dollars for several years. Custodian and storage fees are typically flat dollar amounts, not percentages. A 7,500 dollar starting balance can see fees eat 1.5 to 2 percent per year until the balance climbs. Rollover-funded accounts start well above this threshold.
You need liquidity within 24 months. A gold IRA is a long-horizon vehicle. Under age 59 and a half, the 10 percent federal early-withdrawal tax under IRC section 72(t) can wipe out a deduction benefit. A taxable brokerage account or a high-yield savings account is a better fit for near-term dollars.
Your workplace plan has an aftertax bucket you have not touched. A 401(k) or 403(b) that permits aftertax contributions plus in-service rollovers to a Roth IRA can move far more than 8,600 dollars into a Roth-side bucket. That mega backdoor Roth path, when your plan supports it, is a stronger lever than a direct IRA contribution before you consider a gold IRA at all.
You are near the top of the traditional IRA deduction phase-out and hate paperwork. A nondeductible traditional IRA contribution requires filing Form 8606 to establish basis. Some savers in this zone accept the paperwork; others prefer to wait for a rollover or a Roth-conversion planning year. Neither answer is wrong; know what you are signing up for.
2026 gold IRA contribution limits FAQ
What is the 2026 gold IRA contribution limit for a Texas resident?
The 2026 ceiling is 7,500 dollars per person under age 50 and 8,600 dollars per person at age 50 or older, combined across every traditional and Roth IRA you own. Texas residency does not change the federal figure. The Internal Revenue Service set the numbers in Notice 2025-67 dated November 13, 2025.
How much did the 2026 limit increase compared with 2025?
The standard limit rose 500 dollars, from 7,000 dollars to 7,500 dollars. The age 50 catch-up rose 100 dollars, from 1,000 dollars to 1,100 dollars, which is the first inflation adjustment the IRA catch-up has ever received. Combined, the age 50 or older ceiling moved from 8,000 dollars in 2025 to 8,600 dollars in 2026.
Does the Texas Bullion Depository storage option affect my 2026 contribution ceiling?
No. Where you store the metal has no effect on the federal contribution ceiling. The Texas Bullion Depository accepts IRA metal through its operator, Lone Star Tangible Assets LP, which received IRS nonbank trustee approval in 2023. Equity Trust Company is the first custodian named on the depository's public IRA storage page.
Can I roll a Texas public-pension balance into a gold IRA on top of a 2026 contribution?
Yes, when the plan allows it. Rollovers and trustee-to-trustee transfers are separate transactions from annual contributions and do not count against the 7,500 or 8,600 dollar ceiling. TRS, ERS, TMRS, TCDRS, and Houston municipal plans (HPOPS, HMEPS, HFRRF) each have refund and lump-sum rules that vary by plan and separation date; check with your plan.
What is the SIMPLE IRA contribution limit for 2026 for a self-employed Texan?
The standard SIMPLE IRA elective deferral limit for 2026 is 17,000 dollars, or 18,100 dollars in higher-tier plans meeting the section 408(p)(2)(E)(i)(I) or (II) criteria. The age 50 catch-up adds 4,000 dollars, and the SECURE 2.0 special catch-up for ages 60 through 63 adds 5,250 dollars.
Does the SECURE 2.0 Roth catch-up wage rule affect an IRA?
No. The Roth catch-up wage threshold, set at 150,000 dollars for 2026, applies to workplace plan catch-up contributions (401(k), 403(b), governmental 457(b), TSP). The IRA catch-up under IRC section 219(b)(5)(B) is unaffected and can still be made on a traditional pre-tax basis regardless of your prior-year FICA wages.
When is the deadline to contribute for 2026?
The deadline is the federal individual income tax filing date in April 2027, typically April 15 unless a weekend or observed holiday shifts it. An extension to file the return does not extend the contribution window. A contribution mailed between January 1, 2027 and the deadline can be designated as a 2026 contribution if the custodian records the tax year in writing.
What happens if I contribute more than the 2026 ceiling?
Internal Revenue Code section 4973 imposes a 6 percent excise tax on any excess contribution, applied each year the excess sits in the account. You can withdraw the excess plus attributable earnings before the filing deadline to avoid the tax, or apply the excess to a later year in which you have not yet hit the ceiling. Report the fix on Form 5329 with your federal return.
Sources
- Internal Revenue Service. Notice 2025-67: 2026 cost-of-living adjustments for pension plans and other retirement-related items, published November 13, 2025. irs.gov/pub/irs-drop/n-25-67.pdf. Checked July 2026.
- Internal Revenue Service. Retirement topics: IRA contribution limits, agency page listing the 2026 limits for traditional and Roth IRAs. irs.gov retirement-topics-ira-contribution-limits. Checked July 2026.
- Internal Revenue Service. Publication 590-A: Contributions to Individual Retirement Arrangements (IRAs), chapters 1 and 2. irs.gov/publications/p590a. Checked July 2026.
- Internal Revenue Service. Publication 560: Retirement Plans for Small Business (SEP, SIMPLE, and Qualified Plans). irs.gov/publications/p560. Checked July 2026.
- Internal Revenue Service. Form 8606 Instructions: Nondeductible IRAs. irs.gov/forms-pubs/about-form-8606. Checked July 2026.
- Internal Revenue Service. Form 5329 Instructions: Additional Taxes on Qualified Plans (Including IRAs) and Other Tax-Favored Accounts. irs.gov/forms-pubs/about-form-5329. Checked July 2026.
- Internal Revenue Code section 219, retirement savings. Office of the Law Revision Counsel. uscode.house.gov. Checked July 2026.
- Internal Revenue Code section 408 including section 408(m) on collectibles and IRA-eligible bullion, and section 408(p) on SIMPLE IRAs. uscode.house.gov. Checked July 2026.
- Internal Revenue Code section 408A, Roth IRAs. uscode.house.gov. Checked July 2026.
- Public Law 117-328, Division T (SECURE 2.0 Act of 2022), sections on catch-up indexing and the special catch-up band for ages 60 through 63. congress.gov SECURE 2.0 text. Checked July 2026.
- Texas Bullion Depository. IRA storage services, official state agency page describing IRA precious metals storage through Lone Star Tangible Assets LP and the Equity Trust Company custodian relationship. texasbulliondepository.gov/ira-storage. Checked July 2026.
- Texas Comptroller of Public Accounts. Texas Bullion Depository program overview. comptroller.texas.gov depository program. Checked July 2026.
- Texas Constitution, Article 8, Section 24. Voter-approval requirement for any state personal income tax. statutes.capitol.texas.gov. Checked July 2026.