Roth IRA vs Roth 401(k) in 2026: Which Roth Wins?

Both are post-tax, both grow tax-free. The limits, income rules, employer match, and RMD rules differ — here's the 2026 comparison.

Feature	Roth IRA	Roth 401(k)
2026 limit	$7,500	$24,500
2026 catch-up 50+	$1,100	$8,000
Income limit	Phase-out at $153k-$168k single	None
Employer match	N/A	Yes, but match goes into a pretax bucket unless you elect Roth match
RMDs	None, ever	None starting 2024 (SECURE 2.0)
Contribution sources	After-tax personal funds	After-tax payroll
Withdraw contributions anytime?	Yes, no tax or penalty	Only after a qualifying event
5-year rule for earnings	Yes	Yes (separate clock)
Investment choices	Thousands (any brokerage)	Limited to plan's lineup

Use both in 2026. Max a Roth IRA first (if income allows) for the flexibility and investment choice. Then use the Roth 401(k) to push beyond $7,500 — it has no income cap and five times the room.