Roth IRA vs traditional IRA: what differs in 2026
Short answer: the two accounts share one contribution limit, but they differ on when you pay tax, who can contribute, and whether the IRS forces withdrawals. A Roth IRA has no required minimum distributions during your life; a traditional IRA does.
Figures are 2026 limits, checked November 12, 2026 against the IRS pages cited below. 2027 limits were not yet confirmed on the IRS pages we checked; this page will be updated when they are. Education, not individualized advice. By the RLF Education Team, Retirement Literacy Foundation, a 501(c)(3) public charity.
Roth vs traditional IRA, side by side
| Feature | Roth IRA | Traditional IRA |
|---|---|---|
| Tax on contributions | Not deductible (IRS, Roth IRAs) | May be deductible, depending on income and workplace plan coverage |
| 2026 contribution limit | $7,500, or $8,600 at age 50 or older (one combined limit across both types) | Same combined limit |
| 2026 income limit to contribute directly | Phase-out: $153,000 to $168,000 single or head of household; $242,000 to $252,000 married filing jointly; $0 to $10,000 married filing separately | No income limit to contribute; income limits apply only to the deduction |
| 2026 income limit to deduct | Not applicable | With a workplace plan: $81,000 to $91,000 single; $129,000 to $149,000 married filing jointly (contributing spouse covered); $242,000 to $252,000 if only the spouse is covered |
| Required minimum distributions | None while the owner is alive (IRS, RMD FAQs) | Yes. The IRS RMD FAQ says first RMD is generally for the year you reach age 73; see our RMD age guide for the age by birth year |
| After the owner dies | Beneficiaries are subject to RMD rules | Beneficiaries are subject to RMD rules |
Sources: IRS, Retirement topics: IRA contribution limits (page updated September 23, 2026); IRS news release IR-2025-111 and Notice 2025-67 (November 13, 2025); IRS, RMD FAQs; IRS, Roth IRAs (page updated August 9, 2026).
What a Roth IRA does differently
You put in money that was already taxed. The IRS states you cannot deduct Roth IRA contributions, and says qualified distributions are tax-free if you meet the requirements, which are set out in IRS Publication 590-B. The IRS also says RMD rules do not apply to Roth IRAs while the owner is alive. Direct contributions phase out at the income ranges in the table.
What a traditional IRA does differently
Anyone with taxable compensation can contribute, but whether the contribution is deductible depends on income and whether you or your spouse is covered by a workplace plan. Withdrawals are generally taxed as ordinary income, and the IRS requires you to start taking RMDs. Use our RMD calculator to see the amount and our RMD age guide for your start year.
If your income is above the Roth limit
The table shows limits on direct contributions only. Moving money from a traditional IRA to a Roth IRA is a separate transaction with its own tax bill, and it can raise your Medicare IRMAA tier two years later. Run the numbers in our Roth conversion calculator, read the Roth conversion checklist, or project balances with the Roth IRA calculator.
Common questions
Do Roth IRAs have required minimum distributions?
No. The IRS says the RMD rules do not apply to Roth IRAs or designated Roth accounts while the owner is alive. Beneficiaries of Roth IRAs are subject to RMD rules.
Can I deduct a Roth IRA contribution?
No. The IRS states you cannot deduct contributions to a Roth IRA. Traditional IRA contributions may be deductible, depending on income and workplace plan coverage.
What is the 2026 IRA contribution limit?
$7,500, or $8,600 if you are age 50 or older, or your taxable compensation if that is less. The limit applies to Roth and traditional IRAs combined.
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The Retirement Literacy Foundation is a nonprofit and sells nothing here. Limits change every year; confirm them on IRS.gov before you act. General education, not tax advice.