401k vs Roth IRA: Full Comparison

Every important difference between these two retirement accounts.

Feature401kRoth IRA
Contribution limit (2025)$23,500/yr ($31,000 if 50+)$7,000/yr ($8,000 if 50+)
Who provides itEmployerYou open it personally
Employer match availableYes - common perkNo
Tax treatment on contributionsPre-tax (reduces income now)After-tax (no deduction)
Tax treatment on growthTax-deferredTax-free
Tax on withdrawalsTaxed as ordinary incomeTax-free (qualified)
Investment optionsLimited to plan menuAny stock, ETF, fund
FeesOften higher (plan admin fees)You choose - can be very low
Income limitsNonePhases out $146k-$161k (single)
Required min distributionsYes, starting at age 73No (Roth IRA only)
Early withdrawal penalty10% + taxes before 59.5Contributions any time penalty-free
Best forGetting the match + tax deferral nowTax-free growth, flexibility

401k strengths

  • + Employer match - free money
  • + Higher contribution limit ($23,500)
  • + Reduces taxable income today
  • + Good for high earners who need deductions now
  • + Automatic payroll deduction

Roth IRA strengths

  • + Tax-free withdrawals in retirement
  • + No required minimum distributions
  • + Access contributions anytime (no penalty)
  • + Unlimited investment options
  • + No plan administrator fees