How your state taxes a Roth conversion
Federal tax is only part of the bill. Some states don't tax conversions at all, some exclude retirement income, and some tax every dollar. Pick your state.
- State guideDoes Arizona tax retirement income? IRAs, Roth conversions and Social Security (2026)Arizona doesn't tax Social Security, but taxes pensions, IRA withdrawals and Roth conversions at a flat 2.5% in 2026. Some public pensions get a $2,500 break.Updated November 9, 2026
- State guideDoes California tax retirement income? IRAs, Roth conversions and Social Security (2026)California doesn't tax Social Security, but it taxes pensions, IRA withdrawals and Roth conversions as ordinary income at 1% to 12.3% in 2026.Updated November 9, 2026
- State guideDoes Colorado tax retirement income? IRAs, Roth conversions and Social Security (2026)Colorado taxes retirement income at 4.4% in 2026. At 55+, up to $20,000 ($24,000 at 65+) of pension and IRA income is subtracted, and most Social Security too.Updated November 9, 2026
- State guideDoes Florida tax retirement income? IRAs, Roth conversions and Social Security (2026)No. Florida has no personal income tax, so your Social Security, pensions, IRA withdrawals and 2026 Roth conversion owe only federal tax.Updated November 9, 2026
- State guideDoes Georgia tax retirement income? IRAs, Roth conversions and Social Security (2026)Georgia doesn't tax Social Security. At 62+, up to $35,000 ($65,000 at 65+) of pension, IRA and Roth conversion income is excluded. The rest is taxed at 4.99%.Updated November 9, 2026
- State guideDoes Illinois tax retirement income? IRAs, Roth conversions and Social Security (2026)Mostly no. Illinois subtracts Social Security, pensions, IRA and 401(k) payouts and IRA to Roth conversions, so they skip the 4.95% rate in 2026.Updated November 9, 2026
- State guideDoes Massachusetts tax retirement income? IRAs, Roth conversions and Social Security (2026)Massachusetts doesn't tax Social Security, but taxes IRA withdrawals and Roth conversions at 5%, above contributions it already taxed. Big ones add a 4% surtax.Updated November 9, 2026
- State guideDoes Michigan tax retirement income? IRAs, Roth conversions and Social Security (2026)Michigan doesn't tax Social Security. For 2026 you can subtract up to $67,610 ($135,220 joint) of pension and IRA income, Roth conversions at 59½+ included.Updated November 9, 2026
- State guideDoes New Jersey tax retirement income? IRAs, Roth conversions and Social Security (2026)NJ doesn't tax Social Security. At 62+, a couple with income of $100,000 or less can exclude up to $100,000 of pension and IRA income, conversions included.Updated November 9, 2026
- State guideDoes New York tax retirement income? IRAs, Roth conversions and Social Security (2026)NY doesn't tax Social Security or NY and federal government pensions. At 59½+, up to $20,000 of other pension and IRA income, conversions included, is excluded.Updated November 9, 2026
- State guideDoes North Carolina tax retirement income? IRAs, Roth conversions and Social Security (2026)NC doesn't tax Social Security, but taxes most pensions, IRA withdrawals and Roth conversions at 3.99% in 2026. Bailey retirees can exclude some plan money.Updated November 9, 2026
- State guideDoes Ohio tax retirement income? IRAs, Roth conversions and Social Security (2026)Ohio doesn't tax Social Security, but it taxes pensions, IRA withdrawals and Roth conversions at 2.75% above $26,050 in 2026. Cities don't tax pensions.Updated November 9, 2026
- State guideDoes Pennsylvania tax retirement income? IRAs, Roth conversions and Social Security (2026)Mostly no. PA doesn't tax Social Security or pensions once you retire, and IRA payouts and Roth conversions are exempt at 59½+. Otherwise the rate is 3.07%.Updated November 9, 2026
- State guideDoes South Carolina tax retirement income? IRAs, Roth conversions and Social Security (2026)SC doesn't tax Social Security. Pensions, IRA withdrawals and Roth conversions are taxed at up to 5.21% in 2026, but at 65+ you can each deduct up to $15,000.Updated November 9, 2026
- State guideDoes Texas tax retirement income? IRAs, Roth conversions and Social Security (2026)No. Texas has no personal income tax, so your Social Security, pensions, IRA withdrawals and 2026 Roth conversion owe only federal tax.Updated November 9, 2026
- State guideDoes Virginia tax retirement income? IRAs, Roth conversions and Social Security (2026)Virginia doesn't tax Social Security, but it taxes pensions, IRA withdrawals and Roth conversions, mostly at 5.75%. At 65+, a $12,000 age deduction may help.Updated November 9, 2026