Free calculator
Roth conversion tax calculator (2026)
By Secure Retirement PlannerUpdated
Enter your 2026 income and a conversion amount to see the extra federal tax, the rate you'd pay on the converted dollars, and how much room is left in your bracket. It uses the 2026 IRS brackets, the standard deduction, the extra deduction for people 65 and older, the new $6,000 senior deduction and the Social Security tax rules.
It shows federal tax only. Your state may add more; see By state for how your state treats conversions.
Your 2026 numbers
Pensions, wages, IRA withdrawals and RMDs, interest. Don't include Social Security here.
Extra federal tax from this conversion
$6,000
About 12% of the amount converted
Your top bracket after converting
12%
Was 12% before
Federal tax without conversion
$5,084
Federal tax with conversion
$11,084
How much could you convert and stay in each bracket?
| Stay at or under | Max conversion | Extra federal tax |
|---|---|---|
| 12% bracket | $54,200 | $6,516 |
| 22% bracket | $153,200 | $30,848 |
| 24% bracket | $345,000 | $76,964 |
| 32% bracket | $453,900 | $111,812 |
Federal estimate for 2026 using IRS brackets and deductions. Excludes state tax, capital gains interactions and credits. Not tax advice. Get a full personalized estimate.
How is a Roth conversion taxed?
The amount you convert is added to your income for the year and taxed at your ordinary rates. There's no special conversion rate and no 10% penalty for the conversion itself.
Because brackets are layered, a conversion is taxed at the rate of the bracket it lands in. If $30,000 of room is left in the 12% bracket, the first $30,000 you convert costs about 12%. Dollars above that cost 22%.
Two things can make the real cost higher than the bracket rate. More income can make more of your Social Security taxable, and it can shrink the new senior deduction. This calculator includes both. For the full rules see Tax on a Roth conversion.
| Rate | Single | Married filing jointly |
|---|---|---|
| 10% | Up to $12,400 | Up to $24,800 |
| 12% | $12,400 to $50,400 | $24,800 to $100,800 |
| 22% | $50,400 to $105,700 | $100,800 to $211,400 |
| 24% | $105,700 to $201,775 | $211,400 to $403,550 |
| 32% | $201,775 to $256,225 | $403,550 to $512,450 |
| 35% | $256,225 to $640,600 | $512,450 to $768,700 |
| 37% | Over $640,600 | Over $768,700 |
What should I count as other income?
Add up the income you expect in 2026 that is taxed as ordinary income, before any conversion. Enter Social Security separately, since only part of it is taxed.
- Pensions and annuity payments (the taxable part)
- Wages or self-employment income
- Withdrawals and RMDs from traditional IRAs and 401(k)s
- Taxable interest and ordinary dividends
- Short-term capital gains
Not included
Long-term capital gains and qualified dividends are taxed at separate rates. A conversion can push more of those gains into the 15% rate. If you have large gains, ask for a full estimate at free Roth conversion estimate.
Should I pay the conversion tax from the IRA or from savings?
Paying from savings or a brokerage account is usually better, because the full converted amount keeps growing tax-free in the Roth.
If you have the tax withheld from the conversion, that withheld money is a regular taxable distribution. If you're under 59½ it can also owe the 10% early withdrawal penalty.
Will a conversion raise my Medicare premiums?
It can. Medicare uses your income from two years earlier to set Part B and Part D premiums, so a 2026 conversion affects what you pay in 2028. The calculator flags when your income crosses a 2026 IRMAA line. See 2026 IRMAA brackets and checker for the full table.
Common questions
How much tax do you pay on a $100,000 Roth conversion?
It depends on your other income. For a married couple with no other income, a $100,000 conversion in 2026 would owe about $7,640 in federal tax, or about $5,800 if both spouses are 65 or older (thanks to the extra deductions). For a couple already in the 22% bracket, most of it would be taxed at 22% or 24%.
Is there a penalty for converting to a Roth?
No. The conversion itself has no 10% penalty at any age. The penalty can apply if you're under 59½ and use IRA money to pay the tax, or withdraw converted money within 5 years.
Do I have to pay the tax right away?
The tax is due for the year of the conversion. You may need to make an estimated payment or increase withholding to avoid an underpayment penalty.
Does this include state tax?
No. It shows federal tax only. Some states don't tax conversions at all; others tax every dollar. See our state guides.
Why is my rate on the conversion higher than my bracket?
Extra income can make more of your Social Security taxable and can reduce the senior deduction. Both raise the tax on each converted dollar above your bracket rate.
Sources
Facts on this page were last checked on November 9, 2026.
- IRS Rev. Proc. 2025-32 · 2026 brackets and standard deductions. Read Nov 9, 2026.
- IRS Publication 915, Social Security and Equivalent Railroad Retirement Benefits · Taxable Social Security worksheet. Read Nov 9, 2026.
- IRS: One, Big, Beautiful Bill provisions (senior deduction) · $6,000 deduction for 65+, 2025 to 2028. Read Nov 9, 2026.
- CMS: 2026 Medicare Parts A & B premiums and deductibles · IRMAA thresholds. Read Nov 9, 2026.