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Pre-Tax vs Roth 401(k) Calculator

Free pre-tax vs Roth 401(k) comparison. Find which to use based on current vs expected retirement tax rate.

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Compare Traditional and Roth 401(k) outcomes.

Pre-tax (Traditional)

After retirement tax.

Roth

Tax-free withdrawal.

Better choice

Your breakdown

Updates live as you type
StepTraditionalRoth

The apples-to-apples problem this fixes

The Traditional versus Roth 401(k) debate gets muddled because people compare unequal contributions. A pre-tax dollar and a Roth dollar are not the same: the pre-tax dollar still owes income tax someday, and the Roth dollar has already paid it. This calculator handles that honestly. It assumes you commit the same pre-tax outlay to either account, then funds the Roth with what is left after current-year tax. That is the only fair way to read the result, and it is the assumption that drives every number below.

For 2026, the 401(k) elective deferral limit is expected to be roughly $24,500 for those under 50, with an additional catch-up around $8,000 for ages 50 and up. Whether you direct those dollars to the pre-tax or Roth side is the choice this tool helps you make. The contribution ceiling is the same either way; what changes is when the tax is paid.

A 30-year run at a 32% / 22% rate gap

Use the defaults: $20,000 a year for 30 years at a 7 percent return, a 32 percent marginal rate today, and an expected 22 percent rate in retirement. The Traditional side invests the full $20,000 because no tax is taken first. The Roth side, funded with the same $20,000 of pre-tax income, invests only $13,600 after the 32 percent bite. Both grow at the same rate as a level annual contribution.

Traditional wins here for one reason: you expect to pay a lower rate later than you save today. Deferring tax at 32 percent and paying it at 22 percent is a 10-point arbitrage on every dollar, and over 30 years of compounding that edge grows to almost $188,922.

Where the tie actually sits

If your current and retirement marginal rates are identical, Traditional and Roth produce the same after-tax dollars, period. The math is symmetric: paying tax now or later on the same growth lands in exactly the same place. Set both rate fields to 24 percent and you will see the two columns converge. The break-even is simply the point where today's rate equals tomorrow's rate. Above that line Roth wins, below it Traditional wins.

This is why young earners in a 12 or 22 percent bracket usually favor Roth: they have decades for the account to grow and a strong chance their retirement rate, or future statutory rates, will be higher. Peak earners in the 32 or 35 percent bracket who expect a quieter retirement usually favor pre-tax. The tool turns that intuition into dollars for your specific numbers.

The retirement rate is a guess, so stress-test it

The single most uncertain input is your future marginal rate, and it is worth poking. The current individual brackets are scheduled to revert to higher pre-2018 levels after 2025 unless Congress acts, which argues for some Roth as a hedge. Your own retirement income, required minimum distributions from a large pre-tax balance, Social Security taxation, and state of residence all move the number. A retiree who relocates from California to a no-income-tax state effectively lowers the retirement rate, tilting toward Traditional.

My practical advice to clients is rarely all-or-nothing. Splitting contributions builds both a pre-tax and a tax-free bucket, which gives you a lever in retirement: in a high-income year you draw from Roth to control your bracket, and in a low-income year you pull from Traditional cheaply. The calculator's job is to show you which way the base case leans, not to force a single account.

Does the employer match change the answer?

Employer matching contributions are always pre-tax and land in a Traditional sub-account, even if your own deferrals are Roth. That means a Roth-only saver still ends up with a pre-tax bucket from the match, and those dollars will be taxed on withdrawal. The comparison above is about your elective deferrals; the match rides alongside either choice and does not change which side wins for your own money.

Are Roth 401(k) withdrawals always tax-free?

Qualified Roth 401(k) withdrawals are tax-free once you are 59 and a half and the account has met the five-year holding rule. Note that Roth 401(k)s historically carried required minimum distributions, but beginning in 2024 the SECURE 2.0 Act eliminated RMDs from Roth 401(k)s during the owner's lifetime, putting them on par with Roth IRAs. That removes one of the old reasons savers rolled Roth 401(k) money out to an IRA.

Frequently asked questions

Which to choose?
Roth if you expect higher retirement tax rate (young earners). Pre-tax if you expect lower (peak earners). At equal rates: they're mathematically identical (assuming consistent investment).
What if I cannot predict my future tax rate?
That is the honest answer most calculators ignore: nobody knows their future tax rate with certainty. It depends on your income, future legislation, where you live in retirement, and how large your required minimum distributions become. The practical solution is to hedge: contribute to both. Most plans allow you to split your contribution between traditional (pre-tax) and Roth. This tax diversification means you have flexibility in retirement to draw from whichever account produces the lowest tax bill in a given year, which is more valuable than optimizing for a single assumed rate.
Do Roth and traditional 401(k) contributions share the same limit?
Yes. The IRS limits total 401(k) employee deferrals to $23,500 in 2026 ($31,000 if age 50 or older), and that limit applies to the combined total of your traditional and Roth contributions. You cannot contribute $23,500 to each. The employer match, if you receive one, does not count against your $23,500 employee limit, but employer contributions must go into a traditional (pre-tax) account even if your own contributions are Roth.
Is a Roth 401(k) better than a Roth IRA?
They are similar but not identical. Both offer tax-free growth and withdrawals. Key differences: the Roth 401(k) has no income limit to contribute (unlike the Roth IRA, which phases out above $150K-$165K for singles and $236K-$246K for couples in 2026), has a much higher contribution limit ($23,500 vs $7,000 per year), and allows you to contribute via payroll deduction automatically. The Roth IRA offers more investment flexibility (any brokerage, any fund) and no required minimum distributions (RMDs) unlike the Roth 401(k), which requires RMDs at 73 unless you roll it to a Roth IRA. A common strategy: max the Roth 401(k) for the high limit and convenience, then also contribute to a Roth IRA if income allows.

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