State tax on a $100,000 Roth conversion, all 51 jurisdictions (2026)
By Mario Bailey · Published
Methodology
Each figure is the computed incremental state income tax on a $100,000 Roth conversion, using the same open engine that powers the bracketfilling.com calculator. Assumptions: single filer and married filing jointly (MFJ), $80,000 baseline ordinary income before the conversion (approximating a median retired household), age 66, standard deduction applied where the state offers one, no other deductions. Social Security income is set to zero to isolate the conversion effect. The engine applies each state's 2026 brackets, flat rates, and retirement-income exclusions from primary sources (state revenue department publications and enacted legislation). States with no income tax on ordinary income compute to $0 by definition. States such as Illinois, Pennsylvania, and Mississippi exempt IRA distributions at retirement age, which also results in $0 despite having an income tax structure.
Primary sources cited per state on each state page at /roth-conversion-taxes/. Data year: 2026. Methodology version: 1.0 (June 2026).
Notable findings
The three highest-tax states for a single filer converting $100,000 are California ($9,300, 9.3% effective), Oregon ($9,278, 9.28% effective), and Washington, D.C. ($8,500, 8.5% effective). A total of 13 of the 51 jurisdictions show $0 tax on this conversion for a single filer. Of those, Illinois, Pennsylvania, and Mississippi have a state income tax but exempt IRA distributions at retirement age, computing to $0 despite the nominal headline rate.
All 51 jurisdictions, ranked by single-filer tax
| Rank | State | Single tax | Single rate | MFJ tax | MFJ rate | Relative (single) |
|---|---|---|---|---|---|---|
| 1 | California | $9,300 | 9.3% | $7,085 | 7.08% | |
| 2 | Oregon | $9,278 | 9.28% | $8,750 | 8.75% | |
| 3 | Washington, D.C. | $8,500 | 8.5% | $8,196 | 8.2% | |
| 4 | Connecticut | $8,180 | 8.18% | $8,400 | 8.4% | |
| 5 | Hawaii | $7,754 | 7.75% | $7,498 | 7.5% | |
| 6 | Minnesota | $7,380 | 7.38% | $6,800 | 6.8% | |
| 7 | Vermont | $7,092 | 7.09% | $5,383 | 5.38% | |
| 8 | Maine | $6,992 | 6.99% | $6,297 | 6.3% | |
| 9 | South Carolina | $6,200 | 6.2% | $6,200 | 6.2% | |
| 10 | Montana | $5,900 | 5.9% | $5,900 | 5.9% | |
| 11 | Virginia | $5,750 | 5.75% | $5,750 | 5.75% | |
| 12 | New York | $5,707 | 5.71% | $5,377 | 5.38% | |
| 13 | Kansas | $5,700 | 5.7% | $5,700 | 5.7% | |
| 14 | Delaware | $5,550 | 5.55% | $5,550 | 5.55% | |
| 15 | Idaho | $5,300 | 5.3% | $5,300 | 5.3% | |
| 16 | Wisconsin | $5,300 | 5.3% | $5,300 | 5.3% | |
| 17 | Nebraska | $5,200 | 5.2% | $5,155 | 5.16% | |
| 18 | Georgia | $5,190 | 5.19% | $4,723 | 4.72% | |
| 19 | West Virginia | $5,120 | 5.12% | $5,071 | 5.07% | |
| 20 | Alabama | $5,000 | 5% | $5,000 | 5% | |
| 21 | Massachusetts | $5,000 | 5% | $5,000 | 5% | |
| 22 | New Mexico | $4,900 | 4.9% | $4,900 | 4.9% | |
| 23 | Maryland | $4,865 | 4.86% | $4,750 | 4.75% | |
| 24 | Oklahoma | $4,750 | 4.75% | $4,750 | 4.75% | |
| 25 | Missouri | $4,700 | 4.7% | $4,700 | 4.7% | |
| 26 | Rhode Island | $4,621 | 4.62% | $4,466 | 4.47% | |
| 27 | Utah | $4,500 | 4.5% | $4,500 | 4.5% | |
| 28 | New Jersey | $4,443 | 4.44% | $2,874 | 2.87% | |
| 29 | Colorado | $4,400 | 4.4% | $4,400 | 4.4% | |
| 30 | Michigan | $4,250 | 4.25% | $4,250 | 4.25% | |
| 31 | North Carolina | $3,990 | 3.99% | $3,990 | 3.99% | |
| 32 | Arkansas | $3,900 | 3.9% | $3,900 | 3.9% | |
| 33 | Kentucky | $3,500 | 3.5% | $3,500 | 3.5% | |
| 34 | Louisiana | $3,000 | 3% | $3,000 | 3% | |
| 35 | Indiana | $2,950 | 2.95% | $2,950 | 2.95% | |
| 36 | Ohio | $2,750 | 2.75% | $2,750 | 2.75% | |
| 37 | Arizona | $2,500 | 2.5% | $2,500 | 2.5% | |
| 38 | North Dakota | $2,500 | 2.5% | $2,352 | 2.35% | |
| 39 | Alaska | $0 | 0% | $0 | 0% | |
| 40 | Florida | $0 | 0% | $0 | 0% | |
| 41 | Illinois | $0 | 0% | $0 | 0% | |
| 42 | Iowa | $0 | 0% | $0 | 0% | |
| 43 | Mississippi | $0 | 0% | $0 | 0% | |
| 44 | Nevada | $0 | 0% | $0 | 0% | |
| 45 | New Hampshire | $0 | 0% | $0 | 0% | |
| 46 | Pennsylvania | $0 | 0% | $0 | 0% | |
| 47 | South Dakota | $0 | 0% | $0 | 0% | |
| 48 | Tennessee | $0 | 0% | $0 | 0% | |
| 49 | Texas | $0 | 0% | $0 | 0% | |
| 50 | Washington | $0 | 0% | $0 | 0% | |
| 51 | Wyoming | $0 | 0% | $0 | 0% |
CSV download
The full dataset is available as a CSV file with columns: rank, state name, code, single tax, single effective rate, MFJ tax, MFJ effective rate. 52 lines total (header + 51 jurisdictions).
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