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Definition

Roth IRA

Pay taxes now. Never pay taxes on this money again.

What Is a Roth IRA?

A Roth IRA (Individual Retirement Account) is a retirement savings account that you fund with money you've already paid taxes on (after-tax dollars). In exchange, all investment growth inside the account and all qualified withdrawals in retirement are completely tax-free.

This is the opposite of a Traditional IRA, where contributions may be tax-deductible now but withdrawals in retirement are taxed as ordinary income. With a Roth IRA, you take the tax hit upfront and pay nothing later — making it especially powerful for young investors who expect to be in a higher tax bracket in retirement.

2024 Roth IRA Rules

Contribution limit$7,000/year ($8,000 if age 50+)
Income limit (single)Phase out $146k–$161k; ineligible above $161k
Income limit (married filing jointly)Phase out $230k–$240k; ineligible above $240k
Tax on contributionsNone — you contribute after-tax dollars
Tax on growthNone — dividends, gains compound tax-free
Tax on withdrawals (qualified)None — tax-free after age 59½ and 5-year holding period
Required Minimum DistributionsNone during account owner's lifetime
Early withdrawal penalty10% on earnings withdrawn before 59½ (contributions can be withdrawn anytime, tax and penalty free)

The Power of Tax-Free Growth

You max out your Roth IRA at $7,000/year starting at age 25, invest in an S&P 500 index fund, and retire at 65 (40 years). Assume 7% average annual return.

$280,000
Total contributions
40 years × $7,000
$1,479,000
Account balance at 65
With 7% growth
$1,479,000
Tax-free in retirement
0% tax on any withdrawal

In a taxable account, $1.2M of that growth would be subject to capital gains tax. In a Roth IRA: $0 tax owed.

Roth IRA vs Traditional IRA: Which Is Better?

Choose Roth IRA if: you're in a low tax bracket now, you're young and expect income to grow, you want tax-free income in retirement, or you want flexibility (no RMDs).

Choose Traditional IRA if: you're in a high tax bracket now and expect lower income in retirement, you need the immediate tax deduction, or you exceed Roth income limits (though Backdoor Roth conversion may still apply).

Many financial planners suggest contributing to both — a Roth IRA and a Traditional 401(k) — to have both taxable and tax-free income sources in retirement.

Calculate It Yourself

See how much tax-free wealth a Roth IRA could build for you.

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