Do Roth IRAs have required minimum distributions?

No. Roth IRAs are not subject to required minimum distributions during the owner's lifetime. You can let your Roth IRA grow tax-free indefinitely without ever being required to take distributions. This makes Roth IRAs ideal for wealth transfer, estate planning, and long-term tax-free growth.

Did Roth 401(k)s used to have RMDs?

Yes. Before the SECURE 2.0 Act, Roth 401(k) accounts were subject to RMDs just like traditional 401(k)s — even though the distributions were tax-free. SECURE 2.0 eliminated Roth 401(k) RMDs starting in 2024, aligning Roth 401(k) accounts with Roth IRA treatment. Roth 403(b) accounts also received this same exemption.

Do heirs have to take RMDs from an inherited Roth IRA?

Yes — but only non-spouse beneficiaries. A surviving spouse can roll the inherited Roth IRA into their own Roth IRA and have no RMDs during their lifetime. Non-spouse beneficiaries generally must empty the inherited Roth IRA within 10 years of the account owner's death (the 10-year rule under the SECURE Act). However, withdrawals from an inherited Roth IRA are still tax-free as long as the account has been held at least 5 years.

Can I convert my traditional IRA to Roth to avoid RMDs?

Yes. Roth conversions are a key strategy to reduce future RMDs. Each dollar you convert from a traditional IRA to a Roth IRA reduces the pre-tax balance that generates mandatory distributions. The conversion is taxable in the year it occurs, but the account then grows tax-free with no future RMD requirements. Converting in low-income years — particularly between retirement and age 73 — maximizes the benefit by minimizing the tax rate on the conversion.

Roth IRA and RMDs 2026: Why Roth IRAs Have No Required Minimum Distributions

Roth IRAs are the only retirement accounts with no required minimum distributions during the owner’s lifetime. Combined with tax-free growth and withdrawals, this makes the Roth IRA a powerful long-term planning tool — and a key strategy for anyone trying to minimize future RMDs.

Why Roth IRAs Have No RMDs

The rationale is straightforward: RMDs exist to ensure the government eventually collects taxes on pre-tax retirement contributions. Since Roth IRA contributions are made with after-tax dollars — and all qualified withdrawals are tax-free — there is no tax revenue for the government to recapture. Therefore, no mandatory distributions are required. For a full comparison of how Roth and traditional IRAs differ in tax treatment, withdrawal rules, and long-term planning, see Traditional IRA vs. Roth IRA.

Roth Account RMD Rules in 2026

Account Type	Owner’s Lifetime RMDs	Post-2024 Rule
Roth IRA	❌ None	No change
Roth 401(k)	❌ None (as of 2024)	SECURE 2.0 eliminated RMDs
Roth 403(b)	❌ None (as of 2024)	SECURE 2.0 eliminated RMDs
Inherited Roth IRA (spouse)	❌ None after spousal rollover	Roll to own Roth IRA
Inherited Roth IRA (non-spouse)	✅ 10-year rule applies	No annual RMDs, but empty by year 10

Roth Conversions to Reduce Future RMDs

The most powerful use of the Roth IRA RMD exemption is strategic: convert traditional IRA funds to Roth before you turn 73, reducing the taxable pre-tax balance and the future mandatory distributions it would generate.

The strategy:

Retire at 62–65, before Social Security and RMDs start
Income is temporarily lower during this gap period
Convert traditional IRA funds to Roth each year — stay within a target tax bracket (e.g., 22%)
Each dollar converted reduces your future RMD base by $1
At 73, your smaller traditional IRA generates smaller (or no) RMDs

Example — Roth conversion impact:

Scenario	Traditional IRA at 73	Annual RMD (age 73, factor 26.5)
No conversions	$800,000	$30,189
$200,000 converted	$600,000	$22,642
$400,000 converted	$400,000	$15,094

The $400,000 in conversions eliminated $15,000 per year in mandatory taxable income — a significant ongoing tax reduction. For the full bracket-filling conversion strategy, see our Roth conversion guide.

Inherited Roth IRA: What Heirs Must Do

Non-spouse beneficiaries who inherit a Roth IRA in 2020 or later are subject to the 10-year rule: the account must be fully distributed by December 31 of the 10th year after the owner’s death. The same rule governs inherited traditional IRAs — see inherited IRA RMD rules for whether annual distributions are also required during those 10 years.

Key features:

No annual distribution requirement during the 10 years (assuming the original owner had not started RMDs — Roth owners never do)
Withdrawals are tax-free if the account has been open at least 5 years
The full account can be left to grow for 9 years and withdrawn entirely in year 10 — all tax-free

This makes inherited Roth IRAs significantly more valuable to heirs than inherited traditional IRAs, where all distributions are taxable.

Surviving Spouse: Keep the Roth IRA Alive

A surviving spouse who inherits a Roth IRA has the best option: roll it into their own Roth IRA. After the rollover:

It becomes their Roth IRA with their own beneficiaries
No RMDs during their lifetime
Continues to grow tax-free
The 5-year holding period may re-start (check with your custodian)

This allows the Roth assets to continue compounding tax-free for potentially another generation. For strategies to proactively reduce your traditional IRA balance before RMDs begin, see RMD strategies.

Written by WealthVieu

WealthVieu researches and writes data-driven personal finance guides using primary sources including the IRS, Bureau of Labor Statistics, Federal Reserve, and Census Bureau.

The content on Wealthvieu is for informational purposes only and should not be considered financial, tax, or investment advice. Consult a qualified professional before making financial decisions. Full disclaimer · Editorial policy