401(k) vs IRA Explained: Which Should You Max First?

Between a 401(k), a Traditional IRA, and a Roth IRA, most people default to whatever their employer signed them up for and never think about it again. That's a mistake - the order you fund these accounts in, and which type you choose, can be worth tens of thousands of dollars over a career. Here's how they actually compare.

The Basics, Side by Side

Feature401(k)Traditional IRARoth IRA
2026 contribution limit$24,500 ($32,250 if 50+)$7,500 ($8,600 if 50+)$7,500 ($8,600 if 50+)
Tax treatmentPre-tax (traditional) or after-tax (Roth 401k)Pre-tax, deductibleAfter-tax, tax-free growth
Employer matchOften yesNoNo
Investment optionsLimited to plan menuAny brokerage, unlimitedAny brokerage, unlimited
Income limitsNoneDeduction phases out at higher income if covered by workplace planPhases out ~$150K-$165K single / $236K-$246K joint (2026 est.)

Step 1: Always Get the Full Employer Match

If your employer offers a 401(k) match, this is the single highest guaranteed return available to you - better than almost any investment. A common structure is a 50% match up to 6% of salary. On a $70,000 salary, contributing 6% ($4,200/year) gets you an extra $2,100/year from your employer - a 50% instant return before your money even grows.

Priority Order: 401(k) match → Max IRA → Max remaining 401(k) → Taxable brokerage

Step 2: Max Out an IRA

After capturing the full match, most planners recommend funding an IRA next, because it gives you dramatically more investment choices and often lower fees than a workplace plan. Choose Roth if you expect to be in a similar or higher tax bracket in retirement (common for younger, lower-earning savers), or Traditional if you're in a high tax bracket now and expect a lower one in retirement.

💡 Roth vs Traditional example: A 30-year-old contributing $7,500/year for 35 years at 8% growth ends up with roughly $1.49 million. In a Roth, that entire amount is withdrawn tax-free. In a Traditional account, the same balance is taxed on withdrawal - at even a modest 15% effective retirement tax rate, that's about $224,000 owed to the IRS that a Roth would have avoided.

Step 3: Go Back and Max the 401(k)

Once your IRA is maxed, return to your 401(k) and contribute up to the full $24,500 annual limit if your budget allows. Even with limited fund choices, the tax-deferred (or Roth, tax-free) growth on the extra contributions is still valuable, and 401(k)s have much higher contribution ceilings than IRAs.

What If You Don't Have a 401(k) Match?

If your employer offers no match, or you're self-employed, the priority flips: max your IRA first (better investment options, typically lower fees), then use the 401(k) (or a Solo 401(k)/SEP IRA if self-employed) for the tax-advantaged space beyond the IRA limit.

Don't Leave Old 401(k)s Behind

When you change jobs, you generally have three choices: leave the money in the old plan, roll it into your new employer's 401(k), or roll it into an IRA. Rolling into an IRA typically unlocks far more investment options and often lower expense ratios than employer plans, which is why many advisors recommend it as the default move - just make sure it's a direct (trustee-to-trustee) rollover to avoid tax withholding complications.

Project Your Retirement Savings

See how your 401(k) and IRA contributions grow over time with employer match and compound growth factored in.

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Related Articles

$24,500
2026 401(k) contribution limit
$7,500
2026 IRA contribution limit
50%
Instant return from a typical employer match
$224K
Tax saved by Roth vs Traditional (example above)

Frequently Asked Questions

Should I contribute to my 401(k) or IRA first?

Contribute to your 401(k) up to the full employer match first - that's an instant guaranteed return. Then max out an IRA, and only after that add more to your 401(k) up to the annual limit.

What is the difference between a Traditional and Roth account?

Traditional gives a tax deduction now with taxable withdrawals later. Roth uses after-tax money now, but withdrawals (including growth) are completely tax-free in retirement.

Can I contribute to both a 401(k) and an IRA in the same year?

Yes, they have separate limits. However, Traditional IRA deductibility may phase out at higher incomes if you have a 401(k), and Roth IRA contributions phase out at high incomes regardless.

What happens to my 401(k) if I leave my job?

You can leave it with the old plan, roll it into your new employer's plan, or roll it into an IRA - rolling into an IRA usually gives far more investment options and lower fees.

Is an employer 401(k) match really free money?

Yes, functionally. A 50% match up to 6% of a $70,000 salary means contributing $4,200 gets you an extra $2,100 - an instant 50% return before any investment growth.

Contribution limits and figures are illustrative 2026 estimates and may not reflect final IRS figures. This article is educational, not tax or financial advice - consult a qualified advisor for your situation.