Roth IRA
Roth contributions do not usually create an upfront tax deduction. The tradeoff is potential tax-free qualified withdrawals in retirement.
Traditional IRA
Traditional IRA contributions may be deductible depending on income, filing status, and workplace retirement plan coverage. Withdrawals are generally taxable.
How to compare
Use consistent assumptions: current tax rate, future tax rate, contribution amount, retirement age, and whether tax savings are invested. A simple withdrawal-tax view is not a full recommendation.