In what sense?
1) At the point the contribution is made....NO.
ROTH 401k contributions are made thru employer payroll deductions, and are only entered in the software when you put in your W-2 forms. They also have much higher contribution limits than ROTH IRAs. A ROTH IRA is a separate account you have to set up yourself....almost always outside of your employer.
OR
2) At the point where you take distributions?
<<Edited>> OK , as noted below somewhat "similar" treatment at distribution. Depends on the exact situation.
____________*Answers are correct to the best of my knowledge when posted, but should not be considered to be legal or official tax advice.*
