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retirement

401(k)

A 401(k) is a US employer-sponsored retirement savings account. Contributions are pre-tax (traditional) or post-tax (Roth), grow tax-deferred or tax-free, and benefit from compound growth over decades.

Employee contribution limit in 2025: $23,500 (plus $7,500 catch-up for age 50+). Many employers match contributions up to a percentage of salary — this match is free money and should always be captured before any other investment.

Traditional 401(k): contributions reduce taxable income now; withdrawals in retirement are taxed. Roth 401(k): contributions are post-tax, but qualified withdrawals in retirement are completely tax-free.

Early withdrawals before age 59½ incur a 10% penalty plus income tax. Required minimum distributions (RMDs) begin at age 73.

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Related terms

Roth IRA
A Roth IRA is a US individual retirement account funded with after-tax dollars. Investments grow tax-free, and qualified withdrawals in retirement are completely tax-free.
Safe Withdrawal Rate (SWR)
The safe withdrawal rate is the maximum percentage of a retirement portfolio you can withdraw annually without running out of money over a given time horizon. The 4% rule is the most widely cited guideline.
Compound Interest
Compound interest is interest calculated on both the initial principal and the accumulated interest from previous periods. It causes savings and investments to grow exponentially over time.

Frequently asked questions

What is 401(k)?
A 401(k) is a US employer-sponsored retirement savings account. Contributions are pre-tax (traditional) or post-tax (Roth), grow tax-deferred or tax-free, and benefit from compound growth over decades.