2028 Saver's Credit max?

$1,000 single / $2,000 MFJ if 50% tier qualifies.

Credit is non-refundable. Match (SECURE 2.0, 2027+) is direct deposit.

Yes \u2014 Roth, traditional, 401(k), all qualify.

No \u2014 full-time students excluded.

Above 50% tier \u2014 still credit?

Yes \u2014 20% then 10% tiers above.

2028 Saver's Credit

2028 Saver's Credit (projected AGI tiers): single 50% if <$23k, 20% if <$25k, 10% if <$38k. MFJ doubles. Max $1,000 single / $2,000 MFJ.

Retirement contribution ($)

AGI ($)

Filing status

2028 Credit

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Credit Rate

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AGI	—
Qualifying contribution	—
Max qualifying amount	—
Credit rate	—
2028 Saver's Credit	—

The 2028 Saver's Credit (Retirement Savings Contributions Credit) rewards low and moderate income filers for retirement contributions. 10%, 20%, or 50% of up to $2,000 ($4,000 MFJ) in 401(k), IRA, or ABLE account contributions. Non-refundable — limited to tax owed.

AGI Tier Thresholds 2028

Single/MFS: 50% credit AGI ≤ $23,700; 20% ≤ $25,800; 10% ≤ $39,500. MFJ: 50% ≤ $47,500; 20% ≤ $51,500; 10% ≤ $79,000. HOH: 50% ≤ $35,500; 20% ≤ $38,500; 10% ≤ $59,500. All projected with 2.4% CPI from 2027.

Qualifying Contributions

401(k), 403(b), 457(b), Thrift Savings Plan, traditional or Roth IRA, SIMPLE, SEP, ABLE account. Rollovers do not count. Recent distributions reduce qualifying contribution dollar-for-dollar (anti-churning).

SECURE 2.0 Saver's Match

Starting 2027, the Saver's Credit converts to a Saver's Match — direct government deposit (50%, up to $1,000) into your IRA or workplace plan instead of a tax credit. Eliminates the non-refundable limitation. Active in 2028.

Eligibility Rules

Age 18+, not a full-time student, not a dependent. The credit + match are powerful — a $2,000 contribution can effectively cost $1,000 net after the 50% credit/match.

Last updated May 2026. Sources: IRS Saver Credit.