TSP Contribution Limits for 2027 Are Not Out Yet: the 2026 Limits, the Formula That Sets 2027, and the BRS Match by Rank

As of October 20, 2026, the IRS has not published the 2027 Thrift Savings Plan contribution limits. The figures in force are the 2026 limits in IRS Notice 2025-67, released with news release IR-2025-111 on November 13, 2025: $24,500 in elective deferrals under section 402(g)(1), which the notice says "includes elective deferrals made to the Thrift Savings Plan"; $8,000 in catch-up contributions at age 50 or older; $11,250 instead of $8,000 for members who "attain age 60, 61, 62, or 63 in 2026"; and $72,000 in total annual additions under section 415(c)(1)(A). The 2027 notice should arrive in November: the IRS posted the 2024, 2025 and 2026 notices on November 1, 2023, November 1, 2024 and November 13, 2025. We will add the 2027 figures here the day the notice posts.

The 2026 limits and where each one comes from

The elective deferral limit covers traditional and Roth contributions together (DoD FMR Volume 7A, Chapter 51, paragraph 3.2.1). The government's automatic 1 percent and match do not count against it; they count against the $72,000 annual additions limit (paragraph 3.2.2.4). Stacked, a member under 50 can put in $24,500, a member 50 to 59 or 64 and older $32,500, and a member 60 to 63 $35,750, before any government money.

What the statute does to these figures each year

Section 415(d) tells the Treasury to adjust the limits every year "under adjustment procedures similar to those used to adjust benefit amounts under section 215(i)(2)(A) of the Social Security Act", the third-quarter price comparison that sets the Social Security COLA. The elective deferral amount in 402(g)(4) is indexed from "the calendar quarter beginning July 1, 2005", and any increase "which is not a multiple of $500 shall be rounded to the next lowest multiple of $500". The catch-up base in 414(v)(2)(C) uses the same quarter and step; the 60-to-63 amount is indexed from July 1, 2024; the annual additions amount is "rounded to the next lowest multiple of $1,000" (415(d)(4)(B)).

Rounding down is why the limit moves in jumps. The IRS cost-of-living table shows $22,500 for 2023, $23,000 for 2024, $23,500 for 2025 and $24,500 for 2026: the limit rises only when cumulative inflation since 2005 carries the unrounded figure across the next $500 line, which is why 2026 added $1,000 and the $11,250 figure stayed put. The 2027 figures depend on July to September 2026 prices and on where each unrounded amount sits against its next step. A projection one step off is a wrong number on a page people use to set a payroll deduction, so there is none here.

The BRS match: 1 percent automatic, up to 4 percent matching

Under 5 U.S.C. 8440e, a member who entered service on or after January 1, 2018, or who opted in, receives government contributions capped at 5 percent of basic pay in any pay period. The automatic "1 percent of the basic pay" under 5 U.S.C. 8432(c)(1) starts with the pay period on or after the 60th day of service and ends at 26 years (Chapter 51, paragraphs 4.5.1.1 and 4.5.1.2). Matching starts "with the pay period that follows a member's completion of 24 months of service" (paragraph 4.5.2.1), dollar for dollar on the first 3 percent and half on the next 2 (5 U.S.C. 8432(c)(2)). Table 51-4 lays it out:

The statute matches the member's contribution "for such pay period", so a month with no contribution from you is a month with no match: a member who reaches $24,500 in October has nothing left to match in November and December, though the automatic 1 percent continues (paragraph 3.2.2.4). For a member 50 or older, contributions past $24,500 spill into the catch-up limit automatically and still earn matching up to the same 5 percent (paragraph 3.7.1); they cannot come from bonuses, incentive pays or special pays (paragraph 3.7.2).

What 5 percent and the $24,500 limit look like by rank

Basic pay is the 2026 DFAS table in our own data; the rest is our arithmetic. The government column is the automatic 1 percent plus the full 4 percent match, which takes a member contribution of at least 5 percent. The last column is the share of basic pay to elect in myPay to reach $24,500 in 12 equal deductions of $2,041.67. Run your grade in the TSP calculator and the BRS calculator.

For an E-5 at six years the $24,500 limit is 49.7 percent of basic pay, which is why most junior members never touch it; their number is 5 percent, because that is where the government stops adding money. For an O-5 at 16 years the limit is 17.9 percent and the catch-up amounts come into reach: $32,500 is 23.8 percent and $35,750 is 26.2 percent. In monthly deductions the three ceilings are $2,041.67, $2,708.33 and $2,979.17. DFAS requires "a minimum of one percent of your basic pay for either traditional or Roth"; a stop "is effective at the end of the current month".

Combat zone pay: the ceiling moves from $24,500 to $72,000, traditional only

Chapter 51, paragraph 3.2.2.1 keeps Roth contributions from tax-exempt pay "limited to the annual elective contribution deferral limit", so Roth stops at $24,500 wherever you are. Paragraph 3.2.2.2 lets a member who has reached that limit "still elect to make traditional contributions from their tax-exempt pay", which "count against the annual additions limit for the tax year"; tsp.gov puts it as the elective deferral limit "does not apply to traditional contributions from combat-zone pay". The $72,000 counts the government 1 percent and match too (paragraph 3.2.2.3), and once a member in a combat zone reaches it all contributions stop for the year (paragraph 3.2.2.4). On 2026 pay, an E-5 at six years who maxes the $24,500 and draws the full government 5 percent ($2,466.00) has $45,034.00 of traditional tax-exempt room left; an O-3 at six years, with $4,642.20 from the government, has $42,857.80. Catch-up is the exception: it must be Roth "regardless of your income" (tsp.gov), because the TSP cannot accept traditional tax-exempt contributions toward the catch-up limit (paragraph 3.7.2). Price a deployment month in the CZTE calculator and the deployment pay calculator.

The new Roth catch-up rule, and who it reaches in uniform

Since January 1, 2026, a participant whose prior-year FICA wages exceed the threshold in 26 U.S.C. 414(v)(7)(A) can make catch-up contributions only as Roth. Notice 2025-67 sets the 2026 threshold at $150,000 of 2025 wages; tsp.gov says the switch "must be Roth" and is automatic for most people. For a service member, FICA wages are basic pay only: 26 U.S.C. 3121(i)(2) counts "his basic pay as described in chapter 3 and section 1009 of title 37", so BAH, BAS, special pays and bonuses do not move you toward the line. No grade in the table above reaches it; an O-5 at 16 years earns $136,695.60 of basic pay in 2026. The traditional-versus-Roth decision itself is in our Roth vs. traditional TSP guide.

What to do before the first 2027 LES

1. 1Check that you are at 5 percent. Under BRS that is the whole match. The LES Auditor shows the TSP deduction against your basic pay.
2. 2If you are maxing, divide the limit by 12 and set the percentage from 2027 basic pay. The January 2027 raise is set by the President's August 26 plan at 7, 6 or 5 percent by grade unless Congress changes it, and the DFAS 2027 table is not out (see the 2027 pay raise guide). A percentage that reaches the limit in December on 2026 pay reaches it earlier on higher pay and costs December's match.
3. 3Turning 50, or 60 to 63, in 2027? No separate election is needed; DFAS says participants "will no longer need to make a separate catch-up election". The higher limit applies in the calendar year you attain the age and drops back in the year you turn 64.
4. 4Check back in November. When the 2027 notice posts, this page gets the figures and the by-rank table is rerun on the 2027 pay table.

The bottom line

On October 20, 2026 the TSP limits in force are the 2026 figures from IRS Notice 2025-67: $24,500 in elective deferrals, $8,000 more at 50, $11,250 more at 60 to 63, and $72,000 in total annual additions. The 2027 figures come from a formula that rounds down to $500 or $1,000 steps, and the IRS has published them in the first half of November in each of the last three years. For most members the number that matters is 5 percent of basic pay, $205.50 a month for an E-5 at six years and $569.56 for an O-5 at 16, because the government puts in the same amount. Basic pay figures are the 2026 DFAS table; always verify with your finance office before making financial decisions.