Learn the key differences between a 401(k) and an IRA, including contribution limits, tax advantages, and investment options. Find out if you can use both.

Retirement
IRAs
Education
Page
Save for retirement
401ks
Contribution limits
Retirement

IRA vs. 401(k)

IRA vs. 401(k)
success
You have saved this article
5 minute read
success
You have saved this article
A man looking down on his phone.

Key takeaways

  • A 401(k) is an employer‑sponsored retirement plan, which means you can only open one if your employer offers it.
  • An IRA, or individual retirement account, can be opened by anyone, regardless of employment status. Note that in order to make contributions, you must have earned income.
  • You can have both a 401(k) and an IRA and use them together to save for retirement.
  • 401(k) plans generally have higher contribution limits, while IRAs often offer a wider range of investment options and more personal control.

What is an IRA?

An IRA (individual retirement account) is a retirement savings account you open on your own, separate from your employer. Unlike workplace plans—such as a 401(k)—IRAs are funded independently and can be opened at many financial institutions, including banks, mutual fund companies, and brokerage firms.

Anyone can open an IRA and anyone with earned income can contribute. There are also specialized types of IRAs for situations such as saving for a minor, a nonworking spouse, or self‑employed individuals, each with modified eligibility rules.

For 2026, you can contribute up to $7,500 to an IRA, or $8,600 if you're age 50 or older. This annual limit applies across all your IRAs combined, not per account.

IRAs come in 2 main types: traditional and Roth. A traditional IRA allows pre‑tax contributions that may reduce your taxable income today, with taxes due when you withdraw the money in retirement. A Roth IRA is funded with after‑tax dollars, but qualified withdrawals in retirement, including earnings, are tax‑free. Income limits apply to direct Roth IRA contributions.

You can have both a traditional IRA and a Roth IRA, but the annual contribution limit is based on the total amount you contribute across all IRA accounts, regardless of type.

Have multiple investment accounts? Make your life easier by transferring assets to one place.

What is a 401(k)?

A 401(k) is an employer‑sponsored retirement plan that lets you save for retirement directly from your paycheck. Not all employers offer a 401(k), and eligibility rules vary by plan, so it's important to review your employer's specific details.

Contributions are made automatically through payroll deductions, which makes saving consistent and easy. Many employers may also contribute and in most cases this comes in the form of a match. Matching is when your employer adds money to your account based on what you contribute, often up to a set percentage of your pay. At a minimum, it can benefit you to contribute enough to receive the full employer match. Otherwise, you're passing up extra compensation that's already offered and can significantly strengthen your long‑term savings.

For 2026, you can contribute up to $24,500 to a 401(k), or $32,500 if you're age 50 or older. Your employer may offer a higher catch-up contribution limit for employees ages 60 to 63. These limits apply to your contributions only and don't include any employer matching contributions.

There are 2 main types of 401(k) plans: traditional and Roth. With a traditional 401(k), contributions are made with pre‑tax dollars, which can lower your taxable income today, but withdrawals in retirement are taxed. With a Roth 401(k), contributions are made with after‑tax dollars, and qualified withdrawals in retirement—including earnings—are tax‑free. Unlike a Roth IRA, no income restrictions apply to the Roth 401(k). Both options have the same contribution limits, and some plans allow you to use both.

Differences between an IRA and a 401(k)

  IRA 401(k)

Who can participate?

Anyone can open an IRA and anyone with earned income can contribute to an IRA. Nonworking spouses can also contribute if the couple files jointly. Eligibility to contribute directly to a Roth IRA is subject to income limits.

Anyone whose employer offers a 401(k) plan.

Contribution limits (2026)

$7,500. If you're 50 or older, you can make an additional $1,100 in catch-up contributions for a total of $8,600.

$24,500. If you're 50 or older, you can make an additional $8,000 in catch-up contributions for a total of $32,500.

Investment options

With an IRA, you can invest in a wide variety of investment options—including mutual funds, exchange-traded funds (ETFs), and individual stocks and bonds—limited only by the options provided by your brokerage.

Participants in 401(k) plans and other employer plans are limited to the investment choices selected by the employer, so they typically have fewer investment options.

Tax treatments

Traditional IRA contributions may be tax‑deductible, with taxes due on withdrawals in retirement, while Roth contributions are made with after‑tax dollars and qualified withdrawals are tax‑free.

Traditional 401(k) contributions are made with pre‑tax dollars, reducing taxable income today, while Roth 401(k) contributions are made with after‑tax dollars and qualified withdrawals in retirement are tax‑free.

How to open an account

You can open an IRA on your own through many banks, brokerage companies, insurance firms, or investment companies.

Some employers automatically enroll employees in their 401(k) plan and offer an easy way to contribute through automatic payroll deduction. If you're not already enrolled, you can contact your employer.

IRA

Anyone can open an IRA and anyone with earned income can contribute to an IRA. Nonworking spouses can also contribute if the couple files jointly. Eligibility to contribute directly to a Roth IRA is subject is subject to income limits.

401(k)

Anyone whose employer offers a 401(k) plan.

 

IRA

$7,500 If you're 50 or older, you can make an additional $1,100 in catch-up contributions for a total of $8,600.

401(k)

$24,500 If you're 50 or older, you can make an additional $8,000 in catch-up contributions for a total of $32,500.

IRA

With an IRA, you can invest in a wide variety of investment options—including mutual funds, exchange-traded funds (ETFs), and individual stocks and bonds—limited only by the options provided by your brokerage.

401(k)

Participants in 401(k) plans and other employer plans are limited to the investment choices selected by the employer, so they typically have fewer investment options.

IRA

Traditional IRA contributions may be tax‑deductible, with taxes due on withdrawals in retirement, while Roth contributions are made with after‑tax dollars and qualified withdrawals are tax‑free.

401(k)

Traditional 401(k) contributions are made with pre‑tax dollars, reducing taxable income today, while Roth 401(k) contributions are made with after‑tax dollars and qualified withdrawals in retirement are tax‑free.

IRA

You can open an IRA on your own through many banks, brokerage companies, insurance firms, or investment companies.

401(k)

Some employers automatically enroll employees in their 401(k) plan and offer an easy way to contribute through automatic payroll deduction. If you're not already enrolled, you can contact your employer.

Want to know your IRA contribution limits? Use our calculator.

Can you contribute to both a 401(k) and an IRA?

Yes, you can contribute to both a 401(k) and an IRA. This can help you set aside more money for retirement and build savings faster. Using multiple account types may also offer tax advantages: traditional contributions can lower your current taxable income, while Roth accounts provide tax‑free income later.

We recommend following these steps for greater flexibility, control, and portfolio diversification.

  1. Enroll in your company's 401(k) and contribute at least the amount that your employer will match.
  2. Contribute the maximum allowed to your IRA, taking advantage of the opportunity to further diversify your retirement assets and reduce your investment risk.
  3. Go back to your 401(k) and contribute beyond the match to the annual maximum allowed, if possible.

Holding a mix of traditional and Roth accounts can give you more flexibility in retirement, allowing you to manage taxes strategically as you draw income over time.

Frequently asked questions about IRAs and 401(k) plans

If you leave your job, the money you contributed to your 401(k) is yours to keep, along with any employer contributions that are vested. You have several options for managing your 401(k). You can leave the balance in your former employer's plan, roll it over to a new employer's plan or an IRA, or withdraw it.

Yes. You can roll over your 401(k) to an IRA, which allows your retirement savings to stay invested and continue growing. A direct rollover helps avoid taxes and penalties and can give you more investment flexibility and control.

Ready to open or contribute to an account?

Articles you might like

success
success
success

All investing is subject to risk, including the possible loss of money you invest. Diversification does not ensure a profit or protect against a loss.

The information contained herein does not constitute tax advice and cannot be used by any person to avoid tax penalties that may be imposed under the Internal Revenue Code. Each person should consult an independent tax advisor about their individual situation before investing in any security.

Vanguard Fiduciary Trust Company serves as the custodian of Vanguard IRAs. 

Withdrawals from a Roth IRA or Roth 401(k) are generally tax-free if you are over age 59½ and have held the account for at least five years; withdrawals of earnings taken prior to age 59½ or five years may be subject to ordinary income tax or a 10% federal penalty tax, or both. (A separate five-year period applies for each conversion and begins on the first day of the year in which the conversion contribution is made.)

When taking withdrawals from an IRA before age 59½, you may have to pay ordinary income tax plus a 10% federal penalty tax.

There are important factors to consider when rolling over assets to an IRA, an employer retirement plan account, or leaving assets in an employer retirement plan account. These factors include, but are not limited to, investment options in each type of account, fees and expenses, available services, potential withdrawal penalties, protection from creditors and legal judgments, required minimum distributions, and tax consequences of rolling over employer stock to an IRA. 

Vanguard's advice services are provided by Vanguard Advisers, Inc. ("VAI"), a registered investment advisor, or by Vanguard National Trust Company ("VNTC"), a federally chartered, limited-purpose trust company.

The services provided to clients will vary based upon the service selected, including management, fees, eligibility, and access to an advisor. Find VAI's Form CRS and each program's advisory brochure here for an overview.

VAI and VNTC are subsidiaries of The Vanguard Group, Inc., and affiliates of Vanguard Marketing Corporation. Neither VAI, VNTC, nor its affiliates guarantee profits or protection from losses.