Contribution Limits on a 403-b
As of the 2002 tax year the voluntary contribution limit has increased to the smaller of: 1) 100% of income or 2) the amount from the table below.
| Tax Year | Maximum Contribution | Max Contribution Age 50+ |
| 2019 | 19,000 | 25,000 |
| 2020/2021 | 19,500 | 26,000 |
| 2022 | 19,500 | 27,000 |
| 2023 | 22,500 | 30,000 |
| 2024 | 23,000 | 30,500 |
| 2025 | 23,500 | 31,000 |
There is also a catch-up provision for pastors who have been in the ministry for 15 years or longer. An additional $15,000 can be contributed at a rate not to exceed $3,000 a year. This would limit your yearly contributions to the smaller of 1) 100% of your includible compensation or 2) the amount from the table plus $3,000. You may wish to refer to IRS Publication 571 for additional information regarding contribution limits and for general information regarding the 403(b).
