Roth conversion taxes in Colorado (2026)
By Mario Bailey · Published · Last reviewed
Colorado taxes Roth conversions as ordinary income at a flat 4.4%. A conversion adds to your state taxable income in the year you convert, on top of federal tax. The table below shows the computed Colorado 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 | $0 | $2,196 | $2,196 | 4.4% |
| Single | $80,000 | $1,756 | $3,956 | $2,200 | 4.4% |
| Single | $150,000 | $4,836 | $7,036 | $2,200 | 4.4% |
| Married filing jointly | $40,000 | $0 | $1,487 | $1,487 | 3.0% |
| Married filing jointly | $80,000 | $1,047 | $3,247 | $2,200 | 4.4% |
| Married filing jointly | $150,000 | $4,127 | $6,327 | $2,200 | 4.4% |
Social Security and retirement income
Colorado does not tax Social Security benefits. A conversion can still raise the federally taxable share of your benefits through the provisional income formula. Colorado also excludes up to $24,000 of retirement income for filers age 65 and over, which can shelter part of a conversion depending on how the state defines eligible retirement income.
FAQ
Does Colorado tax Roth conversions?
Yes. Colorado taxes Roth conversions as ordinary income at a flat 4.4%. Federal tax applies on top.
Does Colorado tax Social Security benefits?
No. Social Security benefits are not subject to Colorado income tax.
What is the top Colorado rate on a conversion in 2026?
4.4% at the highest flat rate.
Model your Colorado conversion in the calculator
Rate data source: https://tax.colorado.gov/individual-income-tax-guide (CO DOR individual income tax guide; 4.4% flat rate confirmed; DR 0004 2026 at tax.colorado.gov/sites/tax/files/documents/DR_0004_2026.pdf)