The penalty for a “non-qualified” withdrawal of Roth IRA earnings is 10%. That’s on top of any income taxes you may owe. Note that you can take out any money you’ve contributed (as opposed to money you’ve earned on those contributions) at any time, penalty-free. In other words, if you contributed $5,000 and earned $100 on your investment, you could take out the $5,000 without any penalty. If you withdrew the full $5,100 in the account, the $100 would be subject to both income taxes and a 10% penalty.