Roth IRA Conversion Calculator 2026
See how much tax you'd owe on a traditional-to-Roth IRA conversion, and how much you can convert before you hit the next bracket.
Filing Status
Current Taxable Income
Your income after deductions, before the conversion.
Conversion Amount
Amount to convert from Traditional to Roth IRA.
State
Projections
Bracket Breakdown
Notes
- This calculator provides estimates for educational purposes. It does not account for the pro-rata rule, non-deductible IRA contributions, AMT, IRMAA surcharges, or ACA premium impacts. Consult a tax professional before making conversion decisions.
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What Is a Roth IRA Conversion?
A Roth IRA conversion moves pre-tax money from a Traditional IRA into a post-tax Roth IRA. You pay ordinary income tax on the converted amount that year, but after that, all growth and qualified withdrawals come out tax-free. Anyone can do a conversion regardless of income (unlike direct Roth contributions), and since 2018, conversions are permanent: the Tax Cuts and Jobs Act killed the ability to reverse them.
The biggest reason people convert? No Required Minimum Distributions. Roth IRAs don't force you to withdraw at 73, so your money keeps compounding tax-free as long as you leave it alone.
How Roth conversion taxes work
The converted amount gets stacked on top of your existing taxable income and taxed at marginal rates. It is not a flat rate. The tax climbs through brackets as the conversion adds to your income.
Say you're a single filer with $60,000 in taxable income and you convert $50,000. The first $45,700 of that conversion fills the 22% bracket (from $60,000 to $105,700). The remaining $4,300 spills into the 24% bracket. Your effective rate on the conversion works out to about 22.2%, not 24%, even though you crossed into that higher bracket.
State taxes pile on anywhere from 0% to 13.3% depending on where you live. Nine states charge no income tax at all: Alaska, Florida, Nevada, New Hampshire, South Dakota, Tennessee, Texas, Washington, and Wyoming.
One wrinkle: if your Traditional IRA has both deductible and non-deductible contributions, the pro-rata rule kicks in. You can't cherry-pick just the non-deductible money. The IRS taxes the conversion proportionally based on the deductible share of your total IRA balance.
Bracket-filling strategy
Most people who do Roth conversions try to fill their current bracket each year without tipping into the next one. That's what the "Max Same-Bracket Conversion" number in this calculator is for.
Spreading conversions across multiple years keeps you in lower brackets and reduces the total tax bill. But brackets aren't the only thing to watch. A large conversion can also trip ACA premium tax credit cliffs, push you past IRMAA thresholds ($109,000 single / $218,000 MFJ for 2026) and raise your Medicare premiums, or cause more of your Social Security to be taxed (up to 85% of benefits become taxable above $34,000 single / $44,000 MFJ combined income).
2026 tax bracket reference
These are the TCJA rates, made permanent by the One Big Beautiful Bill Act (P.L. 119-21, Sec. 70101) and adjusted for inflation per IRS Rev. Proc. 2025-32. For reference, the 2026 standard deduction is $16,100 (single), $32,200 (MFJ), or $24,150 (HoH).
| Rate | Single | Married Filing Jointly | Head of Household |
|---|---|---|---|
| 10% | $0 - $12,400 | $0 - $24,800 | $0 - $17,700 |
| 12% | $12,401 - $50,400 | $24,801 - $100,800 | $17,701 - $67,450 |
| 22% | $50,401 - $105,700 | $100,801 - $211,400 | $67,451 - $105,700 |
| 24% | $105,701 - $201,775 | $211,401 - $403,550 | $105,701 - $201,750 |
| 32% | $201,776 - $256,225 | $403,551 - $512,450 | $201,751 - $256,200 |
| 35% | $256,226 - $640,600 | $512,451 - $768,700 | $256,201 - $640,600 |
| 37% | $640,601+ | $768,701+ | $640,601+ |
Roth conversion tax estimates (single filer, no state tax)
| Taxable Income | $25K Conversion | $50K Conversion | $75K Conversion | $100K Conversion |
|---|---|---|---|---|
| $25,000 | $3,050 (12.2%) | $7,550 (15.1%) | $13,050 (17.4%) | $18,800 (18.8%) |
| $50,000 | $3,088 (12.4%) | $8,088 (16.2%) | $14,338 (19.1%) | $20,838 (20.8%) |
| $75,000 | $5,500 (22.0%) | $11,754 (23.5%) | $18,254 (24.3%) | $24,754 (24.8%) |
| $100,000 | $5,500 (22.0%) | $12,254 (24.5%) | $22,021 (29.4%) | $29,621 (29.6%) |
Values computed using 2026 federal brackets only. Percentages show the effective rate on the conversion amount, not on total income.
Frequently Asked Questions
Quick answers on Roth IRA conversion taxes, timing, and strategy
How is a Roth IRA conversion taxed?
The converted amount gets added to your ordinary income for the year. You owe federal income tax (plus state tax if your state has one) at your marginal rate. If the conversion bumps you into a higher bracket, only the dollars above that bracket's threshold are taxed at the higher rate.
Can I undo a Roth IRA conversion?
No. The Tax Cuts and Jobs Act killed recharacterization starting January 1, 2018. Once you convert, you owe the tax. There's no take-back.
How much should I convert to a Roth IRA?
Many people convert just enough to fill their current bracket without crossing into the next one. Check the "Max Same-Bracket Conversion" number in this calculator. If you have a large IRA, spreading conversions over several years usually costs less in total tax than doing it all at once.
Does a Roth conversion affect my Medicare premiums?
It can. Medicare Part B and Part D premiums have an income surcharge called IRMAA, based on your Modified Adjusted Gross Income from two years ago. A big conversion can push your MAGI past the IRMAA thresholds ($109,000 single / $218,000 MFJ for 2026), which means higher premiums for two years.
What is the 5-year rule for Roth conversions?
Each conversion starts its own 5-year clock. If you pull out converted dollars before those 5 years are up and you're under 59 1/2, you could owe a 10% early withdrawal penalty. You won't owe additional income tax, though, because you already paid that when you converted.
Should I pay conversion taxes from outside funds?
If you can, yes. Paying from a checking or brokerage account means more money stays in the Roth growing tax-free. If you withhold taxes from the IRA itself, the withheld portion counts as a distribution and could trigger the 10% early withdrawal penalty if you're under 59 1/2.
When is the best time to do a Roth conversion?
Low-income years are the sweet spot: between jobs, early retirement, a sabbatical. Converting before RMDs kick in at 73 also makes sense if you expect your tax rate to be higher later. With the TCJA rates now locked in through 2026, some people are front-loading conversions in case rates go up down the road.
Do all states tax Roth IRA conversions?
No. Nine states don't have an income tax: Alaska, Florida, Nevada, New Hampshire, South Dakota, Tennessee, Texas, Washington, and Wyoming. If you live in one of them, you skip the state tax entirely. Planning a move to a no-tax state before retirement? It may be worth waiting to convert until after you relocate.
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