If either your annual income or your net worth is less than $107,000, you can invest up to the greater of either $2,200 or 5% of the lesser of your annual income or net worth during any 12-month period.

If both your annual income and your net worth are equal to or more than $107,000, you can invest up to 10% of annual income or net worth—whichever is lesser up to a maximum of $107,000 during any 12-month period.