3659 / How much may an individual contribute to a Roth IRA?
The maximum annual contribution limit is $7,000 in 2025 (projected). This amount is indexed for inflation. The maximum annual contribution limit is increased by $1,000 for individuals who have attained age 50 before the close of the tax year (i.e. $8,000 in 2025 (projected)).2
SEPs and SIMPLE IRAs may not be designated as Roth IRAs, and contributions to a SEP or SIMPLE IRA will not affect the amount that an individual can contribute to a Roth IRA.3 Qualified rollover contributions ( Q 3662) do not count towards this limit.4 As to what constitutes “compensation,” see Q 3665. Roth IRA contributions are not deductible and can be made at any age.5
An individual may contribute cash to a Roth IRA for a non-working spouse for a taxable year up to the maximum deductible limit (disregarding active participant restrictions) permitted with respect to traditional IRAs for such non-working spouse ( Q 3656), reduced by any such contributions made to traditional IRAs for the taxable year on behalf of the non-working spouse.6 Thus, a married couple (both spouses under age 50) may be permitted a maximum contribution of up to $14,000 for 2025 (projected) ($7,000 for each spouse).