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Table of Contents
- 2025 Thrift Savings Plan Contribution Limits
- Explanation of Thrift Savings Plan Contribution Limits
- Current and Historic Thrift Savings Plan Contribution Limits
- Types of Thrift Savings Plan Contributions
- Regular Contributions (Elective Deferral Contributions)
- Catch-Up Contributions
- Annual Addition Limit Contributions
- Two Thrift Savings Plans – Uniformed Services and Federal Service
- Uniformed Services TSP Contributions
- Catch-Up Contributions and Tax-Free Pay
- TSP Federal Agency Contributions
- Matching TSP Contributions Chart
- Contribution Limits With Multiple Retirement Accounts
The Internal Revenue Service released the 2025 Thrift Savings Plan contribution limits. The IRS calculates Thrift Savings Plan contribution limits annually based on the cost of living indexes.
The 2025 TSP contribution limits are set at $23,500 for elective deferrals, up from $23,000 in 2024.
The 2025 annual addition limit has increased to $70,000. The total limit for participants 50 and older is $77,500, and for participants 60-63, it is $81,250.
2025 Thrift Savings Plan Contribution Limits
The 2025 TSP contribution limit for employee deferrals is $23,500, a roughly 2% increase from 2024’s $23,000 limit.
The IRS catch-up contribution remains $7,500 for participants 50 and older. However, for participants aged 60-63, the SECURE 2.0 Act increased the catch-up contribution limit to $11,250 in 2025.
The IRS also issued a $1,000 increase in the 2025 total contribution limit, which includes employer contributions. If you’re under age 50, you and your employer can contribute $70,000 total to your TSP, 401k or other tax-advantaged retirement account. If you’re at least 50 years old, the total 2025 contribution limit is $77,500.
Here’s a breakdown of the 2025 Thrift Savings Plan contribution limits.
Elective Deferral Limit: $23,500
The elective deferral limit is the maximum amount that employees can defer from their paychecks to a Roth or traditional TSP account. Roth and traditional accounts share the $23,500 limit, so you can’t contribute the maximum to each.
To max out your TSP, you’ll need to contribute $1,958.33 per month from your paycheck, which may be too aggressive, depending on your pay grade.
How Much Can You Afford to Save?
Estimate With the 50/30/20 Budget Rule
Catch-up Contribution Limit: $7,500
Members aged 50 and over can contribute an additional $7,500 per year to their elective deferral limit ($31,000) and annual addition limit ($77,500). You’ll have to divert a little more than $2,583.33 each month to your TSP to max out your elective deferral and catch-up contribution limit.
Annual Addition Limit: $70,000
The annual addition limit encompasses contributions from all sources except catch-up contributions. It applies to elective deferrals, deployment contributions that exceed the $23,500 elective deferral limit and employer contributions, including Department of Defense matches through the blended retirement system.
Explanation of Thrift Savings Plan Contribution Limits
The following chart displays the 2025 Thrift Savings Plan contribution limits according to the Internal Revenue Code.
The combined maximum you can contribute – including employer contributions, contributions from special pay and bonuses and contributions while deployed, is $70,000 ($81,250 if you’re eligible for catch-up contributions).
| 2025 Thrift Savings Plan Limits | Maximum Contribution | Internal Revenue Code | Notes |
|---|---|---|---|
| Elective Deferral Limit | $23,500 | IRC §402(g) | Applies to the combined total of traditional and Roth contributions. For members of the uniformed services, this limit encompasses contributions from taxable basic pay, incentive pay, special pay and bonus pay. However, it does not apply to traditional contributions from tax-exempt income earned in a combat zone. |
| Maximum Annual Addition Limit | $70,000 | IRC §415(c) | Applies to the total amount of all contributions (per employer) made on behalf of an employee in a calendar year. This limit includes employee contributions (tax-deferred, after-tax and tax-exempt), agency/service automatic (1%) contributions and matching contributions. For 415(c) purposes, working for multiple federal agencies or services in the same year is considered having one employer. |
| Catch-Up Contribution Limit | $7,500 | IRC §414(v) | The maximum amount of annual catch-up contributions for participants age 50 and older. Catch-up contributions are separate from elective deferral and annual addition limits imposed on regular employee contributions. |
| Catch-Up Contribution Limit (Ages 60-63) | $11,250 | IRC §414(v) | Due to changes in the SECURE 2.0 Act, participants aged 60 to 63 have a higher catch-up contribution limit. |
Current and Historic Thrift Savings Plan Contribution Limits
| Year | Employee Contributions | Catch-Up Contributions (Age 50+) | Total Contribution Limit | Total Contribution Limit With Catch-Up |
|---|---|---|---|---|
| 2025 | $23,500 | $7,500 | $70,000 | $77,500 |
| 2024 | $23,000 | $7,500 | $69,000 | $76,500 |
| 2023 | $22,500 | $7,500 | $66,000 | $73,500 |
| 2022 | $20,500 | $6,500 | $61,000 | $67,500 |
| 2021 | $19,500 | $6,500 | $58,000 | $64,500 |
| 2020 | $19,500 | $6,500 | $57,000 | $63,500 |
| 2019 | $19,000 | $6,000 | $56,000 | $62,000 |
| 2018 | $18,500 | $6,000 | $55,000 | $61,000 |
| 2017 | $18,000 | $6,000 | $54,000 | $60,000 |
| 2016 | $18,000 | $6,000 | $53,000 | $59,000 |
| 2015 | $18,000 | $6,000 | $53,000 | $59,000 |
| 2014 | $17,500 | $5,500 | $52,000 | $57,500 |
| 2013 | $17,500 | $5,500 | $51,000 | $56,500 |
| 2012 | $17,000 | $5,500 | $50,000 | $55,500 |
| 2001 | $16,500 | $5,500 | $49,000 | $54,500 |
| 2010 | $16,500 | $5,500 | $49,000 | $54,500 |
| 2009 | $16,500 | $5,500 | $49,000 | $54,500 |
| 2008 | $15,500 | $5,000 | $46,000 | $51,000 |
| 2007 | $15,500 | $5,000 | $46,000 | $51,000 |
Types of Thrift Savings Plan Contributions
There are three types of TSP contributions:
- Regular employee contributions (including automatic enrollment contributions)
- Catch-up contributions (for participants age 50 or older)
- Annual addition limit contributions
Regular Contributions (Elective Deferral Contributions)
Eligible TSP participants can begin making regular employee contributions at any time. These contributions — also known as elective-deferral contributions — come out of your basic pay.
Traditional contributions come out of your check before you pay taxes on them. You can pay taxes on Roth TSP contributions before you deposit them, allowing your money to grow tax-free over time.
Once you make your contribution election, it will remain in place until you elect to stop contributing, change your contribution amount, reach the contribution limit or take a Thrift Savings Plan financial hardship withdrawal.
Catch-Up Contributions
You can make catch-up contributions each calendar year if you’re at least 50 years old. They will automatically stop if you don’t elect to make a catch-up contribution each year.
You can make regular and catch-up contributions at the same time.
If you plan your contributions carefully, you can maximize both the $23,000 regular contribution and the $7,500 catch-up contribution during the last pay period of the year. This is much simpler than tracking when your regular TSP contributions will max out, stopping the regular contributions and then starting catch-up contributions.
In addition, if you are eligible to make catch-up contributions and you are deployed to a designated combat zone, you can only make Roth contributions from your tax-exempt pay.
Annual Addition Limit Contributions
Annual addition limit contributions include all contributions during the applicable calendar year: your elective deferrals as well as employer contributions.
The annual addition limit also applies to contributions above the annual elective deferral limit (contributions above $23,500 in 2025) made by service members who are deployed to a tax-exempt zone.
The Internal Revenue Code §415(c) states the annual addition limit is per employer. However, for 415(c) purposes, working for multiple federal agencies or services in the same year is the same as having one employer. This applies to members of the National Guard or reserves who also work for a federal agency.
Two Thrift Savings Plans – Uniformed Services and Federal Service
Remember, there are two separate Thrift Savings Plan accounts:
- One for military members
- One for federal government employees
Members can have both accounts if they serve in the National Guard or reserves while working in civil service. The two plans share the same annual contribution limits across both accounts. So, you must carefully calculate contributions to avoid over-contribution penalties.
Uniformed Services TSP Contributions
The Thrift Savings Plan is available to all military members, who can contribute any whole percentage of their basic pay, bonuses, special pay or incentive pay, as long as it doesn’t exceed the annual IRS limit on elective deferrals.
- Roth TSP Contributions for TSP members
Roth Thrift Savings Plan contributions are limited to the $23,500 elective deferral limit. All additional contributions toward the annual additions limit must go into a traditional TSP account, even if the contributions come from tax-exempt pay.
- Tax-free Combat-Zone Contributions
Military members serving in tax-free combat zones can contribute up to $70,000, or $81,250 if they qualify for catch-up contributions, including the $11,250 limit for ages 60 – 63. This total includes regular deferred contributions, tax-exempt combat zone contributions, special pay, and bonuses.
Catch-Up Contributions and Tax-Free Pay
Military members who receive tax-exempt pay while serving in an eligible combat zone must make catch-up contributions to a Roth TSP account.
TSP Federal Agency Contributions
Federal civil service members can also make traditional or Roth TSP contributions within the same contribution limit.
Matching TSP Contributions Chart
Military members only receive matching contributions in the Blended Retirement System (BRS), not the legacy High 36 pension plan. FERS employees are eligible for matching contributions from the government.
BRS participants receive an automatic 1% contribution from the federal government, then a 100% match for the first 3% they contribute, followed by an additional 0.5% match for the next 2% they contribute. The total maximum agency contribution is 5%.
Participants can contribute as high of a percentage of their salary as they wish, as long as they don’t exceed total contribution limits, including the catch-up limits allowed for those age 50 and above.
Contribution Limits With Multiple Retirement Accounts
The TSP is similar to a 401(k) plan, and they share the same annual contribution limit per person. You cannot contribute more than $23,500 ($31,000 with catch-up contributions) across both accounts in any given calendar year.
The TSP system will not allow you to contribute too much to the TSP. If you do, the TSP will refund you the difference and reject future contributions through the end of the calendar year. But the TSP doesn’t have insight into your other retirement accounts.
If you have more than one retirement account, track your contributions carefully.
Military TSP and Federal TSP
National Guard and reserve service members who serve as federal technicians may have a military TSP account and a civil service TSP account.
Service members with two TSP accounts can contribute to both in the same tax year. However, these accounts share the same total contribution limit.
You can only exceed the annual employee deferral limit when you deploy to a tax-exempt combat zone. At this point, you can contribute up to the annual addition limit. ($70,000; or $77,500 with catch-up contributions).
TSP and 401k (or Similar Civilian Retirement Account)
TSP and 401k plans share the same annual limit, but they’re not connected. So, your TSP can’t track your 401k contributions or vice versa, making it possible to over-contribute. Track your contributions carefully if you contribute to both accounts to ensure you don’t accidentally incur a penalty.
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John says
Hello Ryan,
As a reservist in the AF, I have access to both a 401k and the TSP. It’s my understanding that the 23.5k deferral limit is shared between both accounts, meaning I can NOT contribute more than 23.5k between the two. However, after contacting the folks at the TSP, I was left with the impression that income earned in tax free locations while deployed didn’t count against the 23.5k limit as they were considered annual addition limits essentially allowing me to contribute more than 23.5k across both the TSP and my civilian 401k.
Is this accurate?
Ryan Guina says
Hello John,
Yes and no. The TSP and your civilian 401(k) plan share the same annual Elective Deferral and Annual Addition limits. The 2025 Elective Deferral limit is $23,500, and the Annual Addition limit is $70,000.
So, you must be careful if you choose to contribute to both retirement plans in a tax year. Otherwise, you may exceed either or both of your Elective Deferral and Annual Addition limits.
When you deploy, your Roth TSP contributions count toward your Elective Deferral limit of $23,500, but your Traditional TSP contributions only count toward the Annual Addition Limit of $70,000. The important thing to understand is that all of your TSP contributions automatically stop if you exceed the annual Elective Deferral limit.
It’s generally best to contribute to the Roth TSP while deployed because your income is tax-exempt. You get the triple tax benefit of investing money that was never taxed, and the growth and withdrawals are also tax-free. You won’t find another situation like this anywhere else in the tax code.
Contributing to the TSP while deployed gives you many options for retirement plan contributions. It’s important to understand how your deployed TSP contributions function, then determine if it makes sense to work your civilian 401(k) plan into the equation, if possible.
I contribute only to my civilian 401(k) plan unless I deploy, in which case I contribute only to the TSP. It’s easier to track one plan than to balance contributions from two plans.
During my recent deployment, I stopped contributing to my civilian 401(k) plan and only contributed to my TSP. I contributed to the Roth TSP until I got within about $100 of the Elective Deferral limit. Then, all future contributions went into the Traditional TSP (which only counts toward the Annual Addition limit). Using this method allowed me to contribute significantly more money to my retirement plan than I could have if I weren’t deployed.
I hope this sheds some light on the topic for you!