Compare what a Roth and a Traditional IRA leave you after tax in retirement, using your tax rate now and later, the 2026 IRA limit and the Roth income limits.
If your tax rate in retirement will be lower than today, a Traditional IRA usually comes out ahead. If it will be higher, a Roth usually wins. With the same rate, they end up about equal, as long as you invest the Traditional tax saving.
$7,500 across all your IRAs, or $8,600 if you're 50 or older. It's the same limit for Roth and Traditional IRAs combined.
The allowed contribution phases out between $153,000 and $168,000 of modified AGI for single and head-of-household filers, and between $242,000 and $252,000 for married couples filing jointly.
It mostly depends on whether your tax rate in retirement will be higher or lower than now. Roth also has no required minimum distributions for the original owner, which adds flexibility.