Does Texas tax retirement income? IRAs, Roth conversions and Social Security (2026)

No. Texas has no personal income tax, so the state doesn't tax any of your retirement income. That covers your Social Security, your pension, your IRA and 401(k) withdrawals, and your Roth conversion. You still owe federal tax on the taxable parts.

No. Texas has no personal income tax. You have no Texas return to file and no Texas tax on the amount you convert. The same is true for your IRA withdrawals, 401(k) payouts, pensions and Social Security.

This is written into the Texas Constitution. Article 8, Section 24-a says the Legislature may not tax the net incomes of individuals. Voters added it in 2019. Changing it would take another amendment to the constitution.

You still owe federal tax. The amount you convert is added to your other income and taxed at your 2026 federal bracket. See Tax on a Roth conversion for how that works.

In Texas, your only cost is federal. In the states below, you would pay state tax on top of that. The federal part is the same everywhere.

The table uses one couple. They are married filing jointly and both under 65. They have $90,000 of other income (pension and part-time pay) and convert $50,000 in 2026. We worked out each state's tax using that state's published 2026 rate.

If you are already planning the move, converting after you arrive can save you the state tax. What counts is the date you become a Texas resident, not the date you buy the house.

California is the most common example. California's 2025 instructions for Form 540NR say IRA distributions a nonresident receives are not taxable. A conversion is an IRA distribution. So if you convert after you stop being a California resident, it is generally not California income.

If you convert while you are still a California resident, California taxes it, even if you move a week later. If you move partway through 2026, you file a California part-year return. The date of your conversion decides which side it falls on.

Your old state uses its own rules to decide whether you left. California's FTB Publication 1031 says you are a resident if you are in California for more than a temporary purpose. You are also a resident if California is your home and you are away only for a while. It presumes you are a resident in any year you spend more than nine months there.

If you convert soon after a move, you should be able to show the move was real and permanent. Common steps include:

• Get a Texas driver's license and register to vote in Texas.
• Move your main home, and sell or rent out the old one if you can.
• Change your address with Social Security, Medicare, banks and your IRA custodian.
• Keep a record of the date you moved and where you spent your days.
• Do the conversion after these steps, and keep the custodian's dated confirmation.

No state tax does not mean no tax for you. Everything federal still applies. These are the costs that most often surprise retirees.

• Federal income tax at your 2026 bracket. If you're married, the 12% bracket ends at $100,800 of taxable income and the 22% bracket at $211,400.
• Your Medicare premiums two years later. A 2026 conversion counts for 2028 IRMAA surcharges. See 2026 IRMAA brackets and checker.
• Tax on your Social Security. More income can make up to 85% of your benefits taxable.
• Your senior deduction. The extra $6,000 per person 65+ shrinks by 6% of income above $150,000 for couples.