A Roth retirement account, such as a Roth IRA, is generally best for individuals who expect their tax rates to be higher in retirement than they are currently, as earnings grow tax-free and withdrawals in retirement are tax-free. It is especially beneficial for younger investors, lower-income workers, and anyone with earned income who wants to take advantage of tax-free growth and tax-free withdrawals after age 59½. Eligibility to invest in a Roth IRA depends on income limits: in 2025, single filers can contribute fully if their modified adjusted gross income (MAGI) is less than $150,000, with a phaseout range up to $165,000, and married couples filing jointly have a full contribution limit if MAGI is under $236,000, with a phaseout range to $246,000. You can contribute to a Roth IRA at any age as long as you have earned income. Roth IRAs are also advantageous because there are no required minimum distributions during the original owner's lifetime, and they can be passed to heirs tax-free. They work well for those who prefer to pay taxes upfront and enjoy tax-free income later, and for those who want to let their investments grow tax-free for many years. In summary, those who should invest in a Roth retirement account include:

• Younger individuals or those with many years to grow their investments
• Individuals who expect to be in a higher tax bracket in retirement
• Those who want tax-free income in retirement
• People who have earned income and whose income falls under the IRS limits for Roth contributions
• Those who want to avoid required minimum distributions in retirement

These characteristics make Roth IRAs particularly suitable for long-term retirement investing and wealth-building with tax advantages.