Tax answers

What are the 2026 tax limits a small business should know?

For 2026, the 401(k) employee deferral is $24,500, the IRA limit is $7,500, and the HSA limit is $4,400 for self-only coverage or $8,750 for a family. TaxBooks applies these limits to your books.

TaxBooks law brief, aligned with Rev. Proc. 2025-32. Planning aid, not CPA advice.

• 401(k)
• IRA
• HSA
• Meals
• S-corp salary
• Dental costs
• Restaurant costs