Traditional IRA / 401(k) vs Roth IRA / Roth 401(k)

Deduct now, grow tax-deferred, pay ordinary income tax on withdrawal. Pay tax now, grow tax-free, qualified withdrawals are untaxed.

What is the difference between Traditional IRA / 401(k) and Roth IRA / Roth 401(k)?

Traditional = deduction now, taxed later, RMDs apply. Roth = no deduction, tax-free later, no RMDs for the original owner. Choose on the bracket now versus in retirement.

Traditional IRA / 401(k)Roth IRA / Roth 401(k)
In one lineDeduct now, grow tax-deferred, pay ordinary income tax on withdrawal.Pay tax now, grow tax-free, qualified withdrawals are untaxed.
Example$24,500 into a 401(k) - the 2026 employee limit - saves about $7,840 in tax this year in the 32% bracket, deferred to retirement.$7,500 a year (the 2026 IRA limit) for 30 years at 7% grows to roughly $708,000, none of it taxed on withdrawal.
Unit Taxes & Account Types Taxes & Account Types
Series 65Section 3: Client StrategiesSection 3: Client Strategies

What is Traditional IRA / 401(k)?

Contributions may be pre-tax or deductible, growth is tax-deferred, and every dollar withdrawn is taxed as ordinary income. Withdrawals before 59 1/2 generally incur a 10% penalty, and required minimum distributions begin at age 73.

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What is Roth IRA / Roth 401(k)?

Funded with after-tax dollars. Growth and qualified distributions - after age 59 1/2 and a five-year holding period - are entirely tax-free. Roth IRA contributions (not earnings) can be withdrawn at any time without tax or penalty, and Roth IRAs have no RMDs for the original owner.

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Other terms people mix up

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