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Roth conversion tax calculator
What does converting to a Roth IRA cost in tax? Enter the conversion amount, your other income, filing status and state rate to see the 2026 federal tax, state tax, total bill and after-tax value.
★ MONEY · ROTH IRA · 2026 TAX
Roth Conversion Tax Calculator: What You Owe in 2026
Total tax $6,750.00 — $5,500.00 federal plus $1,250.00 state. A $25,000 Roth conversion on $60,000 of income costs $6,750.00 in tax, because the conversion is taxed on top of your other income. Enter your numbers to see your bill.
The conversion sits on top of your other income
A Roth conversion is taxed as ordinary income in the year you convert — and it stacks on top of everything else you earn. The federal tax on the conversion is the tax on your income with the conversion, minus the tax on your income without it. On the defaults — conversion $25,000, other income $60,000, filing status single, state rate 5%, pay from outside funds — the tax on $60,000 alone is $7,912.00, the tax on $85,000 is $13,412.00, so the federal tax on the conversion is $5,500.00. The state tax is $1,250.00, the total tax is $6,750.00, the effective rate is 27.00%, the marginal rate is 22%, and the after-tax converted value is $25,000.00 when the tax is paid from outside funds or $18,250.00 when it is paid from the conversion.
2026 federal ordinary-income brackets
| Rate | Single — up to | Married filing jointly — up to |
|---|---|---|
| 10% | $12,400 | $24,800 |
| 12% | $50,400 | $100,800 |
| 22% | $105,700 | $211,400 |
| 24% | $201,775 | $403,550 |
| 32% | $256,225 | $512,450 |
| 35% | $640,600 | $768,700 |
| 37% | Above $640,600 | Above $768,700 |
| Scenario | Federal | State | Total | Effective | After-tax (from conversion) |
|---|---|---|---|---|---|
| Default ($25,000 conversion, $60,000 income, single, 5% state) | $5,500.00 | $1,250.00 | $6,750.00 | 27.00% | $18,250.00 |
| Conversion $50,000 | $11,086.00 | $2,500.00 | $13,586.00 | 27.17% | $36,414.00 |
| Conversion $10,000 | $2,200.00 | $500.00 | $2,700.00 | 27.00% | $7,300.00 |
| Conversion $100,000 | $23,086.00 | $5,000.00 | $28,086.00 | 28.09% | $71,914.00 |
| Other income $30,000 | $3,460.00 | $1,250.00 | $4,710.00 | 18.84% | $20,290.00 |
| Other income $200,000 | $7,858.00 | $1,250.00 | $9,108.00 | 36.43% | $15,892.00 |
| Married filing jointly | $3,000.00 | $1,250.00 | $4,250.00 | 17.00% | $20,750.00 |
| State rate 0% | $5,500.00 | $0.00 | $5,500.00 | 22.00% | $19,500.00 |
| State rate 9.3% | $5,500.00 | $2,325.00 | $7,825.00 | 31.30% | $17,175.00 |
| Conversion $250,000 | $69,357.25 | $12,500.00 | $81,857.25 | 32.74% | $168,142.75 |
At the defaults — conversion $25,000, other income $60,000, filing status single, state rate 5%, pay from outside funds — the tax on $60,000 alone is $7,912.00, the tax on $85,000 is $13,412.00, the federal tax on the conversion is $5,500.00, the state tax is $1,250.00, the total tax is $6,750.00, the effective rate is 27.00%, the marginal rate is 22%, and the after-tax converted value is $25,000.00 (outside) or $18,250.00 (from conversion). Check the identities: federal = tax(OI + C) − tax(OI); state = C × s%; total = federal + state; effective = total ÷ C × 100; after-tax from conversion = C − total; marginal = the bracket rate of the last dollar of OI + C. Rounding convention: totals are computed from unrounded values, so rounded parts may differ by a cent from their rounded sum.
The worked example, line by line
Setup: conversion $25,000, other income $60,000, filing status single, state rate 5%, pay from outside funds.
Line 1 — the tax on $60,000 alone. 10% of the first $12,400 is $1,240.00; 12% of the next $38,000 (to $50,400) is $4,560.00; 22% of the remaining $9,600 (to $60,000) is $2,112.00. Total: $7,912.00.
Line 2 — the tax on $85,000. The same $5,800.00 on the first $50,400, then 22% of the remaining $34,600 is $7,612.00. Total: $13,412.00.
Line 3 — the federal tax on the conversion. $13,412.00 − $7,912.00 = $5,500.00. Every dollar of the conversion lands in the 22% bracket, so the federal tax is 22% of $25,000.
Line 4 — the state tax. $25,000 × 5% = $1,250.00.
Line 5 — the total and the rates. $5,500.00 + $1,250.00 = $6,750.00. Effective rate: $6,750.00 ÷ $25,000 × 100 = 27.00%. Marginal rate: the last dollar of $85,000 sits in the 22% bracket, so 22%.
Line 6 — the after-tax value. Paid from outside funds the full $25,000.00 lands in the Roth. Paid from the conversion, $25,000.00 − $6,750.00 = $18,250.00.
Reverse: the conversion amount for a $10,000.00 total tax is $37,037.04 (exact 37037.0370); at $37,037.04 the total tax is $10,000.0008, at $37,037.03 it is $9,999.9981 — the exact value decides. The conversion amount for a $6,000.00 federal tax is $27,272.73 (exact 27272.7273); at $27,272.73 the federal tax is $6,000.0006, at $27,272.72 it is $5,999.9984. The conversion amount for a $20,000.00 after-tax value (tax paid from the conversion) is $27,397.26 (exact 27397.2603); at $27,397.26 the after-tax value is $19,999.9998, at $27,397.25 it is $19,999.9925. The other income for a $5,000.00 total tax is $32,900.00; at $32,900.00 the federal tax is $3,750.00 and the total is $5,000.00, at $32,899.00 the federal tax is $3,749.90 and the total is $4,999.90. The state rate for a $7,500.00 total tax is 8.00% (exact 8.0000%); at 8.00% the total is $7,500.00, at 7.99% it is $7,497.50. The conversion amount for a $10,000.00 federal tax at $100,000 of other income is $42,141.67 (exact 42141.6667); at $42,141.67 the federal tax is $10,000.0008, at $42,141.66 it is $9,999.9984.
Every branch, checked
Conversion $50,000: federal $11,086.00, state $2,500.00, total $13,586.00, effective 27.17%, after-tax $36,414.00. Doubling the conversion more than doubles the bill — the conversion spills past $105,700 into the 24% bracket, so the federal tax jumps from $5,500.00 to $11,086.00.
Conversion $10,000: federal $2,200.00, state $500.00, total $2,700.00, effective 27.00%, after-tax $7,300.00. A smaller conversion stays inside the 22% bracket, so the effective rate is the same 27.00% as the default.
Conversion $100,000: federal $23,086.00, state $5,000.00, total $28,086.00, effective 28.09%, after-tax $71,914.00. At $100,000 the conversion spills into the 24% bracket, lifting the effective rate to 28.09%.
Other income $30,000: federal $3,460.00, state $1,250.00, total $4,710.00, effective 18.84%, after-tax $20,290.00, marginal 22%. With less other income the conversion starts in the 12% bracket and only its top $4,600 reaches 22% — so the federal tax is only $3,460.00.
Other income $200,000: federal $7,858.00, state $1,250.00, total $9,108.00, effective 36.43%, after-tax $15,892.00, marginal 32%. At $200,000 of other income most of the conversion lands in the 32% bracket — the federal tax is $7,858.00 on the same $25,000 conversion.
Married filing jointly: federal $3,000.00, state $1,250.00, total $4,250.00, effective 17.00%, after-tax $20,750.00, marginal 12%. The joint brackets are twice as wide, so the same $85,000 of income is mostly in the 12% bracket — the federal tax falls from $5,500.00 to $3,000.00.
State rate 0%: federal $5,500.00, state $0.00, total $5,500.00, effective 22.00%, after-tax $19,500.00. In a state with no income tax the bill is the federal tax alone, and the effective rate is the 22% marginal rate.
State rate 9.3%: federal $5,500.00, state $2,325.00, total $7,825.00, effective 31.30%, after-tax $17,175.00. At a 9.3% state rate the state tax alone is $2,325.00 — nearly half the federal tax.
Conversion $250,000: federal $69,357.25, state $12,500.00, total $81,857.25, effective 32.74%, after-tax $168,142.75, marginal 35%. A $250,000 conversion pushes the income to $310,000 and the last dollar into the 35% bracket — the federal tax is $69,357.25.
What the defaults assume
The model assumes the conversion is taxed as ordinary income in the year you convert, at the 2026 federal brackets, and that the state tax is a flat rate — most states have brackets of their own, so the state figure is an estimate, not a return. It assumes no other income changes, no deductions or credits, and no Net Investment Income Tax (conversions are not subject to it). It assumes the conversion is from a traditional IRA with no after-tax basis — if part of your IRA is after-tax money, only the pre-tax part is taxed. With a $0 conversion the federal tax is $0.00, the state tax is $0.00, the total is $0.00 and the effective rate is — (no conversion, no rate). With $0 of other income the federal tax is $2,752.00, the state tax is $1,250.00, the total is $4,002.00, the effective rate is 16.01% and the after-tax value is $20,998.00. Rounding convention: totals are computed from unrounded values, so rounded parts may differ by a cent from their rounded sum; the reverses are nearest-value solutions, and the exact unrounded figures (37037.0370, 27272.7273, 27397.2603, 42141.6667) are stated wherever the rounded figures appear.
Output · formula · meaning
| Output | Formula | What it means |
|---|---|---|
| Tax on other income alone | 2026 brackets applied to OI | $7,912.00. |
| Tax on income + conversion | 2026 brackets applied to OI + C | $13,412.00. |
| Federal tax on the conversion | tax(OI + C) − tax(OI) | $5,500.00. |
| State tax | conversion × state rate | $1,250.00. |
| Total tax | federal + state | $6,750.00. |
| Effective rate | total ÷ conversion × 100 | 27.00%. |
| Marginal rate | the bracket of the last dollar of OI + C | 22%. |
| After-tax value (outside funds) | the full conversion | $25,000.00. |
| After-tax value (from conversion) | conversion − total tax | $18,250.00. |
| Conversion for a $10,000 total tax | bisection: the conversion where total = $10,000.00 | 37037.0370 → $37,037.04. |
| Conversion for a $6,000 federal tax | bisection: the conversion where federal = $6,000.00 | 27272.7273 → $27,272.73. |
| Conversion for a $20,000 after-tax value | bisection: the conversion where after-tax = $20,000.00 | 27397.2603 → $27,397.26. |
| Other income for a $5,000 total tax | bisection: the other income where total = $5,000.00 | $32,900.00 → $32,900.00. |
| State rate for a $7,500 total tax | bisection: the state rate where total = $7,500.00 | 8.0000% → 8.00%. |
| Conversion for a $10,000 federal tax at $100,000 income | bisection: the conversion where federal = $10,000.00 at OI $100,000 | 42141.6667 → $42,141.67. |
| Conversion $50,000 | same model | Federal $11,086.00, state $2,500.00, total $13,586.00, effective 27.17%, marginal 24%, after-tax from conversion $36,414.00. |
| Conversion $10,000 | same model | Federal $2,200.00, state $500.00, total $2,700.00, effective 27.00%, marginal 22%, after-tax from conversion $7,300.00. |
| Conversion $100,000 | same model | Federal $23,086.00, state $5,000.00, total $28,086.00, effective 28.09%, marginal 24%, after-tax from conversion $71,914.00. |
| Other income $30,000 | same model | Federal $3,460.00, state $1,250.00, total $4,710.00, effective 18.84%, marginal 22%, after-tax from conversion $20,290.00. |
| Other income $200,000 | same model | Federal $7,858.00, state $1,250.00, total $9,108.00, effective 36.43%, marginal 32%, after-tax from conversion $15,892.00. |
| Married filing jointly | same model | Federal $3,000.00, state $1,250.00, total $4,250.00, effective 17.00%, marginal 12%, after-tax from conversion $20,750.00. |
| State rate 0% | same model | Federal $5,500.00, state $0.00, total $5,500.00, effective 22.00%, marginal 22%, after-tax from conversion $19,500.00. |
| State rate 9.3% | same model | Federal $5,500.00, state $2,325.00, total $7,825.00, effective 31.30%, marginal 22%, after-tax from conversion $17,175.00. |
| Conversion $250,000 | same model | Federal $69,357.25, state $12,500.00, total $81,857.25, effective 32.74%, marginal 35%, after-tax from conversion $168,142.75. |
Who uses this
- The saver converting $25,000 before year-end: they learn the bill is $6,750.00 — $5,500.00 federal plus $1,250.00 state — and they check the $50,000 branch ($13,586.00) before deciding whether to convert more this year.
- The married couple weighing a conversion: they learn the same $25,000 costs only $4,250.00 filing jointly, because the wider brackets keep the conversion in the 12% bracket — and they check the $200,000-income branch ($9,108.00) to see what a high-income year would cost.
- The retiree in a no-income-tax state: they learn the bill is the federal tax alone — $5,500.00, an effective rate of 22.00% — and they check the 9.3% branch ($7,825.00) to see what the same conversion would cost if they moved.
- The planner sizing a conversion to a tax budget: they learn a $37,037.04 conversion costs exactly $10,000.00 in total tax — and they check the $27,272.73 reverse to see the conversion that costs exactly $6,000.00 in federal tax.
Accuracy & limitations
The math is the 2026 federal ordinary-income brackets applied twice: federal = tax(OI + C) − tax(OI); state = C × s%; total = federal + state; effective = total ÷ C × 100; after-tax from conversion = C − total; marginal = the bracket rate of the last dollar of OI + C. The 4-decimal exact is shown where the rounding matters: the conversion for a $10,000.00 total tax is 37037.0370 (shown as $37,037.04); at $37,037.04 the total is $10,000.0008, at $37,037.03 it is $9,999.9981. The conversion for a $6,000.00 federal tax is 27272.7273 (shown as $27,272.73); at $27,272.73 the federal tax is $6,000.0006, at $27,272.72 it is $5,999.9984. The conversion for a $20,000.00 after-tax value is 27397.2603 (shown as $27,397.26); at $27,397.26 the after-tax value is $19,999.9998, at $27,397.25 it is $19,999.9925. The conversion for a $10,000.00 federal tax at $100,000 of other income is 42141.6667 (shown as $42,141.67); at $42,141.67 the federal tax is $10,000.0008, at $42,141.66 it is $9,999.9984. What the model cannot do is your actual tax return: the state rate is a flat simplification, deductions and credits are not modelled, and a conversion can push other income into higher brackets or phase out deductions. Conversions must complete by December 31 to count for the year, and the five-year rule governs when Roth earnings come out tax-free. For whether to convert at all, see the Roth conversion vs no conversion calculator; for the full bracket table, see the 2026 federal tax brackets page; for Roth contribution limits, see the Roth IRA contribution calculator; for the retirement income the conversion funds, see the 401(k) contribution calculator; for the tax on the gain when you sell, see the capital gains tax on stocks calculator. This is a calculator, not tax advice.
Cite this calculatorBright Side Kit. “Roth Conversion Tax Calculator: What You Owe in 2026” brightoolbox.com, 2026. Method: federal tax on the conversion = tax(OI + C) − tax(OI), where tax() is the 2026 ordinary brackets (IRS Revenue Procedure 2025-32): single 10% to $12,400, 12% to $50,400, 22% to $105,700, 24% to $201,775, 32% to $256,225, 35% to $640,600, 37% above; married filing jointly 10% to $24,800, 12% to $100,800, 22% to $211,400, 24% to $403,550, 32% to $512,450, 35% to $768,700, 37% above. State tax = C × s% (flat — a simplification the page states plainly); total tax = federal + state; effective rate = total ÷ C; after-tax converted value = C when tax is paid from outside funds, C − total when paid from the conversion; marginal rate = the bracket rate of the last dollar of OI + C. Validation: C < 0 or > $1,000,000, OI < 0 or > $10,000,000, s < 0 or > 20% and NaN are errors. Key idea: a conversion is taxed as ordinary income in the year you convert, stacked on top of your other income — so the bill depends on what bracket the conversion lands in, not your average rate; paying the tax from outside the IRA keeps the full amount growing tax-free. Defaults: conversion $25,000, other income $60,000, single, state 5%, pay from outside → tax on $60,000 alone $7,912.00, tax on $85,000 $13,412.00, federal $5,500.00, state $1,250.00, total $6,750.00, effective 27.00%, marginal 22%, after-tax $25,000.00 (outside) / $18,250.00 (from conversion). Branches: Conversion $50,000 → federal $11,086.00, state $2,500.00, total $13,586.00, effective 27.17%, after-tax $36,414.00; Conversion $10,000 → federal $2,200.00, state $500.00, total $2,700.00, effective 27.00%, after-tax $7,300.00; Conversion $100,000 → federal $23,086.00, state $5,000.00, total $28,086.00, effective 28.09%, after-tax $71,914.00; Other income $30,000 → federal $3,460.00, state $1,250.00, total $4,710.00, effective 18.84%, after-tax $20,290.00, marginal 22%; Other income $200,000 → federal $7,858.00, state $1,250.00, total $9,108.00, effective 36.43%, after-tax $15,892.00, marginal 32%; Married filing jointly → federal $3,000.00, state $1,250.00, total $4,250.00, effective 17.00%, after-tax $20,750.00, marginal 12%; State rate 0% → federal $5,500.00, state $0.00, total $5,500.00, effective 22.00%, after-tax $19,500.00; State rate 9.3% → federal $5,500.00, state $2,325.00, total $7,825.00, effective 31.30%, after-tax $17,175.00; Conversion $250,000 → federal $69,357.25, state $12,500.00, total $81,857.25, effective 32.74%, after-tax $168,142.75, marginal 35%. Reverses: conversion for a $10,000 total tax = $37,037.04 (exact 37037.0370; at $37,037.04 the total is $10,000.0008, at $37,037.03 it is $9,999.9981); conversion for a $6,000 federal tax = $27,272.73 (exact 27272.7273; at $27,272.73 the federal tax is $6,000.0006, at $27,272.72 it is $5,999.9984); conversion for a $20,000 after-tax value = $27,397.26 (exact 27397.2603; at $27,397.26 the after-tax value is $19,999.9998, at $27,397.25 it is $19,999.9925); other income for a $5,000 total tax = $32,900.00 (exact $32,900.00; at $32,900.00 the federal tax is $3,750.00 and the total is $5,000.00, at $32,899.00 the federal tax is $3,749.90 and the total is $4,999.90); state rate for a $7,500 total tax = 8.00% (exact 8.0000%; at 8.00% the total is $7,500.00, at 7.99% it is $7,497.50); conversion for a $10,000 federal tax at $100,000 of other income = $42,141.67 (exact 42141.6667; at $42,141.67 the federal tax is $10,000.0008, at $42,141.66 it is $9,999.9984). Edges: $0 conversion → federal $0.00, state $0.00, total $0.00, after-tax $0.00, effective rate —; $0 other income → federal $2,752.00, state $1,250.00, total $4,002.00, effective 16.01%, after-tax $20,998.00.
Bright Side Kit. "Roth Conversion Tax Calculator: What You Owe in 2026" https://brightoolbox.com/roth-conversion-tax-calculator/ Accessed October 25, 2026.Frequently asked questions
How much tax do I pay on a Roth conversion?
The tax on your income with the conversion, minus the tax on your income without it. On $60,000 of income, a $25,000 conversion adds $5,500.00 of federal tax (tax on $85,000 is $13,412.00, tax on $60,000 is $7,912.00) plus $1,250.00 of state tax at 5% — $6,750.00 in total.
What conversion amount costs exactly $10,000 in tax?
$37,037.04. The conversion for a $10,000.00 total tax is $37,037.04 (exact 37037.0370). At $37,037.04 the total tax is $10,000.0008; at $37,037.03 it is $9,999.9981 — the exact value decides.
Is it better to pay the conversion tax from outside funds?
Yes, when you can. Paying from outside funds keeps the full $25,000.00 growing tax-free in the Roth. Paying from the conversion leaves only $18,250.00 in the Roth — and the $6,750.00 that pays the tax never gets its tax-free growth.
Does filing jointly lower the conversion tax?
Yes — the joint brackets are twice as wide. The same $25,000 conversion on $60,000 of income costs $5,500.00 federal filing single, but only $3,000.00 filing jointly, because the $85,000 total is mostly in the 12% bracket. The total bill falls from $6,750.00 to $4,250.00.
What if I convert in a year with very high income?
The conversion lands in a higher bracket, so the bill jumps. At $200,000 of other income the same $25,000 conversion costs $7,858.00 federal — the last dollar is taxed at 32% — for a total of $9,108.00. At $250,000 of conversion the marginal rate reaches 35% and the total is $81,857.25.
How much can I convert to keep the federal tax at $6,000?
$27,272.73. The conversion for a $6,000.00 federal tax is $27,272.73 (exact 27272.7273). At $27,272.73 the federal tax is $6,000.0006; at $27,272.72 it is $5,999.9984.
What state rate makes the total tax $7,500?
8.00%. At an 8.00% state rate the total is $7,500.00; at 7.99% it is $7,497.50. In a state with no income tax the total is $5,500.00 — the federal tax alone.
When must a Roth conversion be done?
By December 31 of the tax year. A conversion counts for the year it completes, not the year you start it — so a December conversion is taxed that same year. Conversions cannot be recharacterized (undone) since 2018.