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4 MIN READ

Every tax-advantaged account.
Compared in one table.

Ten U.S. Tax-advantaged accounts. Different contribution limits, different tax treatments, different rules. This is the bookmark-and-share reference that does not exist in a clean, complete, non-paywalled format anywhere else.

THE SHORT VERSION

Not every account is right for every person. But for almost everyone: 401(k) up to the employer match first (free money), then HSA if eligible (triple tax advantage), then Roth IRA (tax-free growth), then 401(k) to the annual cap, then 529 if you have kids heading to college, then a taxable brokerage with VTI and a Bitcoin sleeve. The details for each account follow. All 2026 limits are from IRS publications, verify with IRS.gov before making actual contributions.

Section 1 · The comparison table

All limits are 2026 figures per IRS publications[1]. Income phase-outs are approximate; check the current IRS publications before relying on edge cases.

ACCOUNT 2026 LIMIT TAX TREATMENT INCOME LIMIT? BEST FOR
Roth IRA$7,000 ($8,000 if 50+)post-tax in, tax-free forever$165K single / $246K MFJ phase-outEveryone who qualifies, especially young earners and Bitcoin holders
Traditional IRA$7,000 ($8,000 if 50+)pre-tax in, taxed on withdrawaldeductibility phases out with workplace planHigh-income earners expecting lower retirement bracket
401(k) Traditional$23,500 ($31K if 50+)pre-tax in, taxed on withdrawalnoneAlmost everyone, free employer match first
401(k) Roth$23,500 ($31K if 50+)post-tax in, tax-free forevernoneHigh contribution limit + Roth growth, when your plan offers it
Solo 401(k)$70,000 combinedpre-tax or Roth, both optionsnone (self-employment income only)Self-employed, highest contribution vehicle available
SEP-IRA25% of net SE income, $70K cappre-tax in, taxed on withdrawalnoneSelf-employed who want zero paperwork
SIMPLE IRA$16,500 ($20K if 50+)pre-tax in, taxed on withdrawalnoneSmall-business employees
HSA$4,400 self / $8,750 familypre-tax in, tax-free growth, tax-free for medicalHDHP enrollment requiredHDHP-enrolled, the single best account in the U.S. Tax code
529state-specific gift tax exclusionpost-tax in, tax-free for educationnone (state tax deduction varies)Parents with a reasonable probability of college expenses
457(b)$23,500 ($31K if 50+)pre-tax in, taxed on withdrawalgovernment/nonprofit employees onlyPublic-sector workers, no 10% early withdrawal penalty

All 2026 figures are subject to IRS revision. See irs.gov/retirement-plans and Publication 590-A for current limits before actually contributing.

Section 2 · Priority order for most people

There is a correct order to fill these, for most situations. Not opinion, math.

1 · 401(K) TO MATCH

If your employer matches contributions, contribute enough to capture the full match. This is a 50–100% instant return on the matched portion, free money. There is almost no situation where skipping the match makes sense.

2 · HSA (IF HDHP-ELIGIBLE)

The only triple-tax-advantaged account in U.S. Law. Pre-tax contribution, tax-free growth, tax-free withdrawal for medical expenses. After 65, HSA behaves like a Traditional IRA for non-medical withdrawals. See HSA deep dive.

3 · ROTH IRA

$7,000 per year of tax-free growth forever. If you're under the income phase-out, max this before doing anything else after the match and HSA. See Roth IRA guide.

4 · 401(K) TO ANNUAL CAP

$23,500 limit for 2026. Once the Roth IRA is full, come back here and fill the 401(k) to the full amount if you have the cash flow.

5 · 529 (IF KIDS)

If you have children and expect college costs, fund a 529. Some states give tax deductions; all states give tax-free growth for qualified education expenses. See /accounts/529/.

6 · TAXABLE BROKERAGE

Everything above the annual caps goes here. VTI, FSKAX, or equivalent total-market index fund, with a meaningful Bitcoin allocation. Long-term capital gains treatment after one year. No contribution limit.

Section 3 · The Bitcoin-in-Roth play

Spot Bitcoin ETFs (FBTC, IBIT) are available inside Roth IRAs at most major brokerages. This is the most tax-efficient legal structure for long-term Bitcoin investing in the United States.

  • Bitcoin goes up 10x over 30 years: in a taxable account you owe capital gains on the difference when you sell.
  • Same 10x inside a Roth IRA: you owe $0 in federal income tax on withdrawal after age 59.5.

Fidelity holds the underlying Bitcoin for FBTC in self-custody[2], the only major issuer that does. If you are using an ETF as Roth-IRA Bitcoin exposure, FBTC is the pick on custody grounds. See spot ETFs for the full rundown.

KEY TAKEAWAY

Account selection is boring and it matters enormously. The priority order above costs you nothing and captures ~$250K+ in lifetime value for a median earner vs sloppy account selection. Verify the 2026 limits at IRS.gov before making actual contributions. The details matter; the order rarely changes.

Sources & Citations
  1. Internal Revenue Service. "Retirement Plans" hub · irs.gov/retirement-plans. Annual contribution limits updated in November for the following tax year. 2026 figures are per the IRS Notice issued late 2025.
  2. Fidelity Wise Origin Bitcoin Fund (FBTC) prospectus and S-1 filings · sec.gov. Fidelity Digital Asset Services LLC acts as custodian.
  3. IRS Publication 590-A (Contributions to IRAs) · irs.gov/pub/irs-pdf/p590a.pdf.
  4. IRS Publication 969 (HSAs and Other Tax-Favored Health Plans) · irs.gov/pub/irs-pdf/p969.pdf.
  5. IRS Section 529 Qualified Tuition Programs · irs.gov.

Last updated 2026-04-18 · Not financial advice. Tax rules change every year, always verify current limits at IRS.gov before contributing.

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