Roth conversion taxes in California (2026)
By Mario Bailey · Published · Last reviewed
California taxes Roth conversions as ordinary income at graduated rates up to 13.3%. A conversion adds to your state taxable income in the year you convert, on top of federal tax. The table below shows the computed California tax on a $50,000 conversion at three baseline income levels, using 2026 rates.
Computed example: $50,000 conversion
State tax only (federal not included), age 66, standard deduction, no other state adjustments. Computed with the same functions the calculator uses.
| Filing status | Baseline income | State tax without conversion | With $50,000 conversion | Tax on the conversion | Effective rate |
|---|---|---|---|---|---|
| Single | $40,000 | $736 | $4,278 | $3,542 | 7.1% |
| Single | $80,000 | $3,348 | $7,998 | $4,650 | 9.3% |
| Single | $150,000 | $9,858 | $14,508 | $4,650 | 9.3% |
| Married filing jointly | $40,000 | $350 | $1,871 | $1,521 | 3.0% |
| Married filing jointly | $80,000 | $1,471 | $4,255 | $2,784 | 5.6% |
| Married filing jointly | $150,000 | $5,855 | $10,416 | $4,561 | 9.1% |
Social Security and retirement income
California does not tax Social Security benefits. A conversion can still raise the federally taxable share of your benefits through the provisional income formula.
The 1% Mental Health Services Tax surcharge (Prop 63) applies to income over $1,000,000 for all filing statuses. The $1,000,000 threshold is NOT doubled for MFJ filers on the CA return; both spouses combined must exceed $1,000,000 before the surcharge applies. Top rate including surcharge: 13.3%. Standard deduction is very low ($5,706 single, $11,412 MFJ/HoH); most higher-income CA filers itemize. CA does not tax Social Security; all private retirement income is taxable.
FAQ
Does California tax Roth conversions?
Yes. California taxes Roth conversions as ordinary income at graduated rates up to 13.3%. Federal tax applies on top.
Does California tax Social Security benefits?
No. Social Security benefits are not subject to California income tax.
What is the top California rate on a conversion in 2026?
13.3% at the highest marginal rate.
Model your California conversion in the calculator
Rate data source: California Employment Development Department, 2026 Withholding Schedules Method B (edd.ca.gov); standard deduction from California Franchise Tax Board