Roth vs Traditional IRA
Edition 2026/04Roth-First Register

Roth vs Traditional IRA: the Roth wins more often than you think.

A 2026 decision register for Americans choosing between Roth and Traditional IRAs. Real dollar projections, current IRS limits, and the specific cases where Traditional actually beats Roth. No vague "it depends" answers.

§ I

The three-line verdict

Roth wins

Most filers under 50, brackets up to 24%

Tax-free compounding for 30+ years, no RMDs, contributions can be withdrawn anytime, heirs inherit tax-free. The default winner for the under-50 crowd.

Traditional wins now, Roth wins later

Peak earners in 32%, 35%, or 37% brackets

Take the upfront deduction now, then convert to Roth in low-income retirement years before age 73 RMDs kick in. Bracket-fill the conversion.

Use the backdoor Roth

Single income above $165K or MFJ above $246K

Direct Roth contributions are off the table, but a non-deductible Traditional contribution converted immediately gets you there. Watch the pro-rata rule.

§ II

Roth vs Traditional IRA calculator

Open full worksheet →

Enter your numbers. The calculator reinvests the Traditional upfront tax deduction at the same return rate, then taxes the withdrawal at your expected retirement bracket. Roth wins whenever the two brackets are equal or rising.

Form RvT-1Roth vs Traditional Projection Worksheet
Tax Year 2026
Verdict
Roth winsby $70,446 after tax over 35 years
Roth IRAAfter-tax value at retirement
$968K
Traditional IRAAfter-tax value (incl. reinvested deduction)
$897K
Years contributing35
Total contributed$245,000
Gross balance at retirement$967,658
Same-dollar Traditional after withdrawal tax(Without reinvesting the deduction)$735,420

The Traditional figure assumes you reinvest the upfront tax deduction at the same return and pay tax at the expected retirement rate. Without reinvesting the deduction, Traditional ends at $735K. Roth wins whenever your retirement rate is equal to or higher than your current rate, even before reinvesting the deduction.

§ III

Side-by-side, every difference that matters

FeatureRoth IRATraditional IRA
2026 contribution limit$7,000 ($8,000 if 50+)$7,000 ($8,000 if 50+)
Tax now (deduction)No deduction; contribute after-tax dollarsDeduction available (subject to phase-out if you have a workplace plan)
Tax at withdrawalZero tax on contributions, growth, or earnings (after age 59.5 + 5-year rule)Every dollar taxed as ordinary income
2026 income limits (MFJ)Phase-out $236K - $246K; above that, use backdoorNo limit on contributions; deduction phases out $126K - $146K with workplace plan
Required minimum distributionsNone during owner's lifetimeBegin at age 73 (75 starting 2033)
Early withdrawal (before 59.5)Contributions can be withdrawn anytime, tax- and penalty-free10% penalty plus income tax (limited exceptions)
Inheritance (non-spouse heirs)Withdraw within 10 years, no income taxWithdraw within 10 years, ordinary income tax on every dollar
Best when your tax rate now is...Equal to or lower than your retirement rateHigher than your expected retirement rate
Backdoor option for high earnersYes; non-deductible Traditional contribution then convertedNot applicable

Highlighted cell shows the structural advantage. 2026 figures throughout.

§ IV

The math that matters: $7,000 a year for 35 years

The argument for Roth lives or dies on a single chart. Contribute $7,000 a year from age 30 to 65 at a 7% annual return. The gross balance is identical: about $968,000. What you get to keep is not.

$7,000/yr * 35yr * 7%Gross balance$968K
Roth (no withdrawal tax)$968K 0%
Traditional, 12% withdrawal rate$852K -12%
Traditional, 22% withdrawal rate$755K -22%
Traditional, 24% withdrawal rate$735K -24%
Traditional, 32% withdrawal rate$658K -32%
Withdrawal rateTraditional keptRoth advantage
12%$852K+$116K
22%$755K+$213K
24%$735K+$232K
32%$658K+$310K

Withdrawal-rate column is the marginal bracket on Traditional withdrawals at retirement. Roth has no withdrawal tax. Numbers assume the upfront Traditional deduction is consumed (not reinvested). When the deduction is reinvested at 7%, the gap narrows but Roth still wins whenever the retirement rate is equal to or higher than the rate at contribution.

§ V

Five-question decision register

  1. 1Step

    What is your marginal tax rate today?

    If 24% or below, Roth is the working assumption. If 32% or above, Traditional has a near-term case.

    Income limits
  2. 2Step

    What rate do you expect at retirement?

    If equal or higher than today, Roth wins. Traditional needs a sustained drop in your bracket.

  3. 3Step

    Are you above the Roth income limit?

    Single $165K or MFJ $246K. Above that, direct Roth is closed and you go through the backdoor.

    Backdoor Roth
  4. 4Step

    Do you have an existing pre-tax IRA?

    Pro-rata rule applies to backdoor conversions. Roll pre-tax IRA into a 401(k) first if possible.

    Pro-rata rule
  5. 5Step

    Are you near retirement with a Traditional balance?

    Look at multi-year Roth conversions during low-income gap years to bracket-fill before age 73 RMDs.

    Conversion strategy
§ VII

Frequently filed questions

Is it better to have a Roth or Traditional IRA?

For most filers under 50 in the 24% bracket or below, Roth wins. The 2026 brackets are the lowest in modern history under OBBBA, the deduction value is small at lower brackets, and tax-free compounding plus no RMDs plus tax-free inheritance is hard to beat. Traditional has a clear case only if your current rate (32% or higher) is meaningfully above your expected retirement rate.

What are the 2026 Roth IRA income limits?

Single filers phase out between $150,000 and $165,000 MAGI. Married filing jointly phase out between $236,000 and $246,000. Married filing separately phase out from $0 to $10,000. Above the upper bound, direct Roth contributions are not allowed; use the backdoor.

Can I contribute to both a Roth and a Traditional IRA?

Yes, but the combined limit across all your IRAs is $7,000 in 2026 ($8,000 if 50 or over). For example, $4,000 to Roth plus $3,000 to Traditional totals $7,000 and is allowed. $7,000 to each is not.

How much tax does a Roth IRA actually save?

A Roth makes no upfront tax difference. The lifetime saving is on the growth: $7,000 a year at 7% for 35 years is roughly $968,000 gross. In a Traditional taxed at 22% on withdrawal, you keep about $755,000. The Roth advantage is roughly $213,000, all tax-free.

Do Roth IRAs have required minimum distributions?

No. Roth IRAs have no RMDs during the owner's lifetime, which is a huge advantage for estate planning and tax bracket management in retirement. Traditional IRAs require RMDs starting at age 73 (rising to 75 in 2033 under SECURE 2.0).

Should I convert my Traditional IRA to Roth?

Often, yes, but the timing matters. Best windows: low-income years (career break, early retirement before Social Security), market downturns, before RMDs at 73. Watch for IRMAA Medicare surcharges at MAGI over $103K single or $206K MFJ. Convert in tranches that bracket-fill rather than all at once.