Social Security Tax Income Limit 2025. The tax limit is indexed to inflation and is therefore estimated to rise in 2026. We call this annual limit the contribution and benefit base.
The social security tax limit in 2025 is $176,100, up $7,500 from $168,600 in 2024. The social security administration (ssa) has announced that the maximum earnings subject to the social security payroll tax will increase by $7,500 in 2025.