Roth Conversion Calculator
Enter how much you plan to convert from a traditional IRA to a Roth to see the tax you pay now, a simplified growth-based break-even and an age-73 required minimum distribution illustration. Returns and future tax rates are assumptions, and tax-free Roth earnings require a qualified distribution. Pick your state to fill in its income tax rate; the table compares the state part of the bill in all 50 states.
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Additional Details
Additional Details
Total Tax on Conversion
Estimated • Based on your inputs
Roth Balance at Retirement
$413,855.00
Break-Even Years
14
Detailed Breakdown
Disclaimer: This calculator provides estimates for informational purposes only. Results should not be considered financial, tax, or legal advice. Consult a qualified professional for your specific situation.
How this calculator works
The converted amount is taxed once, now: your federal rate times the amount, plus the state rate times the amount (the calculator applies each rate to the whole conversion; it does not walk the brackets). The converted dollars then grow at your expected return until retirement. The tax you avoid later is that growth times your expected retirement rate plus the state rate, and the break-even is the first year that avoided tax reaches the tax paid now (capped at 40 years). The RMD figure is what the traditional balance left after converting would require at 73, divided by 26.5. The state picker fills the rate each state's own brackets give at its median household income, and 0% for Illinois and Pennsylvania, which do not tax a completed conversion; other states' partial exclusions for retirement income are not applied. This model assumes fully taxable IRA funds, omits nondeductible basis and the return on outside funds used to pay conversion tax, and does not establish net wealth gained. Constant returns and future tax rates are assumptions. Qualified Roth distributions generally require the five-tax-year rule and age 59½ or another qualifying condition; early withdrawals of converted amounts have separate rules. The 40-year display also covers cases that never break even within the modeled period. The age-73 RMD illustration does not cover every birth cohort.
Source: IRS: Roth IRAs; state brackets and flat rates from this site's 2026 state income tax table checked
State tax on a Roth conversion by state
The rate is each state's bracket rate at its median household income (Census ACS 2024), or 0% in Illinois and Pennsylvania, which do not tax a completed conversion: the default the calculator fills. The dollar columns run the calculator at its defaults: $50,000 converted at age 50, 22% federal now ($11,000 in every state), 15% in retirement, 7% growth to 65.
| State | State income tax | Rate the calculator fills | State tax on $50,000 | Total tax now | Break-even (years) | Tax $50,000 adds through the state's own brackets | State rule on a conversion |
|---|---|---|---|---|---|---|---|
| Alabama | 3 brackets, top 5% | 5% at $66,659 | $2,500 | $13,500 | 13 | $1,950 | Taxed as ordinary income through the state brackets; any retirement-income exclusion is not applied here |
| Alaska | No wage income tax | 0% | $0 | $11,000 | 14 | $0 | No tax on wage or IRA income |
| Arizona | Flat 2.5% | 2.5% (the flat rate) | $1,250 | $12,250 | 13 | $1,250 | Taxed as ordinary income through the state brackets; any retirement-income exclusion is not applied here |
| Arkansas | 6 brackets, top 3.7% | 3.7% at $62,106 | $1,850 | $12,850 | 13 | $2,137 | Taxed as ordinary income through the state brackets; any retirement-income exclusion is not applied here |
| California | 10 brackets, top 13.3% | 9.3% at $100,149 | $4,650 | $15,650 | 13 | $4,650 | Taxed as ordinary income through the state brackets; any retirement-income exclusion is not applied here |
| Colorado | Flat 4.4% | 4.4% (the flat rate) | $2,200 | $13,200 | 13 | $2,200 | Taxed as ordinary income through the state brackets; any retirement-income exclusion is not applied here |
| Connecticut | 7 brackets, top 6.99% | 5.5% at $96,049 | $2,750 | $13,750 | 13 | $3,255 | Taxed as ordinary income through the state brackets; any retirement-income exclusion is not applied here |
| Delaware | 7 brackets, top 6.6% | 6.6% at $87,534 | $3,300 | $14,300 | 13 | $3,300 | Taxed as ordinary income through the state brackets; any retirement-income exclusion is not applied here |
| Florida | No wage income tax | 0% | $0 | $11,000 | 14 | $0 | No tax on wage or IRA income |
| Georgia | Flat 4.99% | 4.99% (the flat rate) | $2,495 | $13,495 | 13 | $2,495 | Taxed as ordinary income through the state brackets; any retirement-income exclusion is not applied here |
| Hawaii | 12 brackets, top 11% | 7.6% at $100,745 | $3,800 | $14,800 | 13 | $3,861 | Taxed as ordinary income through the state brackets; any retirement-income exclusion is not applied here |
| Idaho | 2 brackets, top 5.3% | 5.3% at $81,166 | $2,650 | $13,650 | 13 | $2,650 | Taxed as ordinary income through the state brackets; any retirement-income exclusion is not applied here |
| Illinois | Flat 4.95% | 0%: Illinois does not tax a completed conversion | $0 | $11,000 | 14 | $0 | Illinois subtracts federally taxed retirement income on IL-1040 Line 5, including taxable IRA distributions from federal Form 1040 line 4b, where a conversion is reported, so the state part of a conversion is $0 |
| Indiana | Flat 2.95% | 2.95% (the flat rate) | $1,475 | $12,475 | 13 | $1,475 | Taxed as ordinary income through the state brackets; any retirement-income exclusion is not applied here |
| Iowa | Flat 3.8% | 3.8% (the flat rate) | $1,900 | $12,900 | 13 | $1,900 | Taxed as ordinary income through the state brackets; any retirement-income exclusion is not applied here |
| Kansas | 2 brackets, top 5.58% | 5.58% at $75,514 | $2,790 | $13,790 | 13 | $2,790 | Taxed as ordinary income through the state brackets; any retirement-income exclusion is not applied here |
| Kentucky | Flat 3.5% | 3.5% (the flat rate) | $1,750 | $12,750 | 13 | $1,750 | Taxed as ordinary income through the state brackets; any retirement-income exclusion is not applied here |
| Louisiana | Flat 3% | 3% (the flat rate) | $1,500 | $12,500 | 13 | $1,500 | Taxed as ordinary income through the state brackets; any retirement-income exclusion is not applied here |
| Maine | 4 brackets, top 9.15% | 7.15% at $76,442 | $3,575 | $14,575 | 13 | $3,919 | Taxed as ordinary income through the state brackets; any retirement-income exclusion is not applied here |
| Maryland | 10 brackets, top 6.5% | 5% at $102,905 | $2,500 | $13,500 | 13 | $2,636 | Taxed as ordinary income through the state brackets; any retirement-income exclusion is not applied here |
| Massachusetts | 2 brackets, top 9% | 5% at $104,828 | $2,500 | $13,500 | 13 | $2,500 | Taxed as ordinary income through the state brackets; any retirement-income exclusion is not applied here |
| Michigan | Flat 4.25% | 4.25% (the flat rate) | $2,125 | $13,125 | 13 | $2,125 | Michigan taxes a conversion that is in federal AGI, but from age 59½ the rollover distribution qualifies for Michigan's pension subtraction within the statute's limits (not applied in the bracket column) |
| Minnesota | 4 brackets, top 9.85% | 6.8% at $87,117 | $3,400 | $14,400 | 13 | $3,534 | Taxed as ordinary income through the state brackets; any retirement-income exclusion is not applied here |
| Mississippi | 2 brackets, top 4% | 4% at $59,127 | $2,000 | $13,000 | 13 | $2,000 | Mississippi exempts many retirement distributions, but this page does not price any Mississippi exclusion for a Roth conversion, so the bracket column use Mississippi's brackets only, the most a conversion can owe; confirm the treatment in the Department of Revenue's individual income tax instructions before relying on them |
| Missouri | 8 brackets, top 4.7% | 4.7% at $71,589 | $2,350 | $13,350 | 13 | $2,350 | Taxed as ordinary income through the state brackets; any retirement-income exclusion is not applied here |
| Montana | 2 brackets, top 5.65% | 5.65% at $75,340 | $2,825 | $13,825 | 13 | $2,825 | Taxed as ordinary income through the state brackets; any retirement-income exclusion is not applied here |
| Nebraska | 3 brackets, top 4.55% | 4.55% at $76,376 | $2,275 | $13,275 | 13 | $2,275 | Taxed as ordinary income through the state brackets; any retirement-income exclusion is not applied here |
| Nevada | No wage income tax | 0% | $0 | $11,000 | 14 | $0 | No tax on wage or IRA income |
| New Hampshire | No wage income tax | 0% | $0 | $11,000 | 14 | $0 | No tax on wage or IRA income |
| New Jersey | 7 brackets, top 10.75% | 6.37% at $104,294 | $3,185 | $14,185 | 13 | $3,185 | New Jersey taxes only the earnings in a traditional IRA rolled over to a Roth, because New Jersey already taxed the contributions; money New Jersey never taxed, such as a 401(k) rolled into the IRA, is taxable in full. The bracket column price the whole amount, the most a conversion can owe |
| New Mexico | 5 brackets, top 5.9% | 4.9% at $67,816 | $2,450 | $13,450 | 13 | $2,450 | Taxed as ordinary income through the state brackets; any retirement-income exclusion is not applied here |
| New York | 9 brackets, top 10.9% | 5.9% at $85,820 | $2,950 | $13,950 | 13 | $2,936 | New York lets a filer aged 59½ or older exclude up to $20,000 a year of pension and annuity income, IRA distributions included; the $20,000 is shared with any other pension income that year |
| North Carolina | Flat 3.99% | 3.99% (the flat rate) | $1,995 | $12,995 | 13 | $1,995 | Taxed as ordinary income through the state brackets; any retirement-income exclusion is not applied here |
| North Dakota | 3 brackets, top 2.5% | 1.95% at $77,871 | $975 | $11,975 | 14 | $975 | Taxed as ordinary income through the state brackets; any retirement-income exclusion is not applied here |
| Ohio | 2 brackets, top 2.75% | 2.75% at $72,212 | $1,375 | $12,375 | 13 | $1,382 | Taxed as ordinary income through the state brackets; any retirement-income exclusion is not applied here |
| Oklahoma | 3 brackets, top 4.5% | 4.5% at $66,148 | $2,250 | $13,250 | 13 | $2,250 | Taxed as ordinary income through the state brackets; any retirement-income exclusion is not applied here |
| Oregon | 4 brackets, top 9.9% | 8.75% at $85,220 | $4,375 | $15,375 | 13 | $4,716 | Taxed as ordinary income through the state brackets; any retirement-income exclusion is not applied here |
| Pennsylvania | Flat 3.07% | 0%: Pennsylvania does not tax a completed conversion | $0 | $11,000 | 14 | $0 | Pennsylvania taxes an IRA withdrawal above previously taxed contributions unless it is timely rolled over into an eligible Pennsylvania retirement plan, and Roth IRAs are eligible plans, so a completed conversion is not Pennsylvania income |
| Rhode Island | 3 brackets, top 5.99% | 4.75% at $83,504 | $2,375 | $13,375 | 13 | $2,316 | Taxed as ordinary income through the state brackets; any retirement-income exclusion is not applied here |
| South Carolina | 2 brackets, top 5.21% | 5.21% at $72,350 | $2,605 | $13,605 | 13 | $2,927 | Taxed as ordinary income through the state brackets; any retirement-income exclusion is not applied here |
| South Dakota | No wage income tax | 0% | $0 | $11,000 | 14 | $0 | No tax on wage or IRA income |
| Tennessee | No wage income tax | 0% | $0 | $11,000 | 14 | $0 | No tax on wage or IRA income |
| Texas | No wage income tax | 0% | $0 | $11,000 | 14 | $0 | No tax on wage or IRA income |
| Utah | Flat 4.45% | 4.45% (the flat rate) | $2,225 | $13,225 | 13 | $2,225 | Taxed as ordinary income through the state brackets; any retirement-income exclusion is not applied here |
| Vermont | 4 brackets, top 8.75% | 6.6% at $82,730 | $3,300 | $14,300 | 13 | $3,301 | Taxed as ordinary income through the state brackets; any retirement-income exclusion is not applied here |
| Virginia | 4 brackets, top 5.75% | 5.75% at $92,090 | $2,875 | $13,875 | 13 | $2,875 | Taxed as ordinary income through the state brackets; any retirement-income exclusion is not applied here |
| Washington | No wage income tax | 0% | $0 | $11,000 | 14 | $0 | No tax on wage or IRA income |
| West Virginia | 5 brackets, top 4.58% | 4.58% at $60,798 | $2,290 | $13,290 | 13 | $2,286 | Taxed as ordinary income through the state brackets; any retirement-income exclusion is not applied here |
| Wisconsin | 4 brackets, top 7.65% | 5.3% at $77,488 | $2,650 | $13,650 | 13 | $2,968 | Taxed as ordinary income through the state brackets; any retirement-income exclusion is not applied here |
| Wyoming | No wage income tax | 0% | $0 | $11,000 | 14 | $0 | No tax on wage or IRA income |
State rates: this site's 2026 single-filer brackets and flat rates (Tax Foundation 2026 state income tax table), read at the state's median household income (U.S. Census Bureau, American Community Survey 1-year 2024, table B19013). The calculator applies one rate to the whole conversion; the "through the state's own brackets" column instead stacks the $50,000 on the median household income and walks the state's brackets with its own single-filer deduction or credit where this site has read it, so a conversion that reaches a higher bracket shows it. State rules on conversions come from each revenue department's own instructions or guidance, listed below. Local income taxes are not included.
- IRS: Roth IRAs
- Tax Foundation: State individual income tax rates and brackets, 2026
- U.S. Census Bureau: ACS 1-year 2024, B19013 median household income
- Illinois Department of Revenue, IL-1040 instructions (Line 5)
- Pennsylvania Department of Revenue, PA personal income tax guide: gross compensation
- New Jersey Division of Taxation, GIT-2 IRA Withdrawals
- New York State Department of Taxation and Finance, IT-201 instructions (line 29)
- Michigan Department of Treasury, FAQ: are conversions from a regular IRA to a Roth IRA subject to Michigan income tax?
Frequently Asked Questions
How much state tax will I pay on a Roth conversion?
It depends on your state's income tax. In the 9 states with no tax on wage income, and in Illinois and Pennsylvania, which do not tax a completed conversion, the state part is $0. Elsewhere, at each state's own median household income, the rate this calculator fills runs from 1.95% in North Dakota to 9.3% in California: $975 to $4,650 on a $50,000 conversion. Some states exclude part of retirement income from tax; check your state's own instructions before relying on the state figure.
How long does a Roth conversion take to pay off?
At the defaults ($50,000 converted at 50, a 22% federal rate now and 15% in retirement, 7% growth), the tax paid now is $11,000 with no state tax and it takes 14 years of growth before the assumed tax on growth matches it in this simplified model; it excludes the opportunity cost of paying tax now. With California's 9.3% the tax now is $15,650 and the break-even is 13 years, because the state rate counts on both sides.
How much can I convert to a Roth IRA?
Roth conversions do not have the annual contribution dollar limit, but only eligible amounts can be converted; required minimum distributions cannot be converted. The taxable portion increases income for that year. Nondeductible IRA basis and the pro-rata rule may change the taxable share. Compare partial conversions using your complete tax situation rather than assuming the whole amount falls in one bracket.
Do any states not tax a Roth conversion?
Besides the states with no wage income tax, Illinois subtracts taxable IRA distributions on IL-1040 Line 5 and Pennsylvania does not tax an IRA rolled into a Roth IRA. New Jersey taxes only the earnings it has not already taxed, and New York excludes up to $20,000 a year from age 59½. The table below lists each state's rule with its source.