Retirement & Planning

457 Plan: Roth vs. Pre-tax Calculator

Use this calculator to help determine whether a Roth or Pre-tax 457 might be best for you.

Inputs
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Estimates only. Adjust any value to recalculate instantly.

Results
Better after-tax outcome Roth 457 by $222,361 on equal contributions
Roth 457 (tax-free) $1,010,730
Pre-tax balance $1,010,730
Pre-tax after tax $788,370
Difference $222,361
After-tax retirement value
After-tax retirement value Roth: $1.0MPre-tax (after tax): $788k
  • Roth $1.0M
  • Pre-tax (after tax) $788k
After-tax value Roth 457 (tax-free)Pre-tax (after tax)
After-tax value: Roth 457 (tax-free) vs Pre-tax (after tax) $1.8M$1.3M$900k$450k$0 Yr 1Yr 6Yr 11Yr 16Yr 21Yr 26

On equal contributions, the Roth 457 wins when your retirement tax rate (22%) is at or above today's (24%). Pre-tax wins if you invest the upfront tax savings and your rate falls in retirement.

After-tax value by yearView table
YearRoth (tax-free)Pre-tax (after-tax)
1$10,700$8,346
2$22,149$17,276
3$34,399$26,832
4$47,507$37,056
5$61,533$47,996
6$76,540$59,701
7$92,598$72,226
8$109,780$85,628
9$128,164$99,968
10$147,836$115,312
11$168,885$131,730
12$191,406$149,297
13$215,505$168,094
14$241,290$188,206
15$268,881$209,727
16$298,402$232,754
17$329,990$257,392
18$363,790$283,756
19$399,955$311,965
20$438,652$342,148
21$480,057$374,445
22$524,361$409,002
23$571,767$445,978
24$622,490$485,542
25$676,765$527,876
26$734,838$573,174
27$796,977$621,642
28$863,465$673,503
29$934,608$728,994
30$1,010,730$788,370

How the 457 plan: roth vs. pre-tax calculator works

It projects equal contributions to a Roth and a pre-tax 457, keeps the Roth tax-free, and taxes the pre-tax balance at your expected retirement rate, then compares the after-tax results.

Worked example

Worked example: with annual 457 contribution of $10,000, years until retirement of 30 and annual return of 7.00%, the 457 plan roth vs pre-tax calculator shows better after-tax outcome of Roth 457.

Roth 457 (tax-free)
$1,010,730
Pre-tax balance
$1,010,730
Pre-tax after tax
$788,370
Difference
$222,361

The formula

Both grow as (balance + contribution) × (1 + return). Roth after-tax = balance. Pre-tax after-tax = balance × (1 − retirement tax rate).

Results are estimates for educational purposes and are not financial advice. Confirm exact figures with your lender, plan administrator or advisor.

Frequently asked

Questions about the 457 plan: roth vs. pre-tax calculator

Does a 457 offer a Roth option?

Many governmental 457(b) plans now offer Roth contributions alongside pre-tax. The choice comes down to whether you expect higher or lower taxes in retirement.

When is Roth better in a 457?

When your tax rate in retirement is likely the same or higher than today, since you lock in today’s rate and withdraw tax-free later.

Is the 457 early-withdrawal rule different?

Yes — governmental 457 plans generally avoid the 10% early-withdrawal penalty after you leave the employer, a notable advantage over 401(k)s and 403(b)s.

Is the 457 Plan: Roth vs. Pre-tax Calculator free to use?

Yes. Every calculator on FinCalculators is completely free, with no sign-up, login or paywall. You can run as many scenarios as you like.