Roth 403(b) or 401(k) withdrawals are not taxed as ordinary income like they are from a traditional 403(b) or 401(k). Remember that early distributions may be subject to income taxes and a 10% penalty tax.
No income restrictions:
A Roth 403(b) or 401(k) does not limit or restrict contributions if your adjusted gross income is above a certain amount like a Roth IRA does.
Higher contribution limits:
If you want to take advantage of a Roth account, the Roth 403(b) or 401(k) has higher contribution and catch-up limits than a Roth IRA. You may be eligible to contribute to both a Roth IRA and a Roth 403(b) or 401(k).
No income tax for your beneficiaries:
The beneficiaries of your Roth 403(b) or 401(k) will not have to pay income tax on your contributions and earnings in the account if it was open for at least five years. (Estate tax may still apply.) However, they will owe taxes on any employer match contributions when the money is withdrawn. Traditional 403(b) or 401(k) money is fully taxable to heirs.