Roth conversion taxes in Connecticut (2026)
By Mario Bailey · Published · Last reviewed
Connecticut taxes Roth conversions as ordinary income at graduated rates up to 6.99%. A conversion adds to your state taxable income in the year you convert, on top of federal tax. The table below shows the computed Connecticut 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 | $3,953 | $3,953 | 7.9% |
| Single | $80,000 | $1,370 | $6,550 | $5,180 | 10.4% |
| Single | $150,000 | $7,750 | $10,750 | $3,000 | 6.0% |
| Married filing jointly | $40,000 | $0 | $0 | $0 | 0.0% |
| Married filing jointly | $80,000 | $0 | $5,293 | $5,293 | 10.6% |
| Married filing jointly | $150,000 | $6,750 | $9,500 | $2,750 | 5.5% |
Social Security and retirement income
Connecticut does not tax Social Security benefits. A conversion can still raise the federally taxable share of your benefits through the provisional income formula. Connecticut excludes retirement income from state tax entirely (for filers age 60 and over), which covers IRA distributions including Roth conversions as this calculator models it.
Connecticut has no standard deduction; instead provides personal exemptions of $15,000 (single) / $24,000 (MFJ) that phase out above $30,000 / $48,000 CT AGI. This file encodes $0 standard deduction. SS is fully exempt below $75,000 AGI (single) / $100,000 (MFJ/HoH); partially exempt above (max 25% taxable), modeled as fully exempt. IRA (non-Roth) and pension/annuity income is 100% deductible in 2026 subject to the AGI phase-out schedule: full below $75,000 single/MFS ($100,000 MFJ/HoH), stepping 85% / 70% / 55% / 40% / 25% / 10% / 5% / 2.5% across the statutory bands, zero at $100,000 / $150,000. MFS uses same brackets and schedule as Single.
FAQ
Does Connecticut tax Roth conversions?
Yes. Connecticut taxes Roth conversions as ordinary income at graduated rates up to 6.99%. Federal tax applies on top.
Does Connecticut tax Social Security benefits?
No. Social Security benefits are not subject to Connecticut income tax.
What is the top Connecticut rate on a conversion in 2026?
6.99% at the highest marginal rate.
Model your Connecticut conversion in the calculator
Rate data source: Connecticut Department of Revenue Services, IP-2026-1 Connecticut Circular CT Withholding Tables (portal.ct.gov/DRS); seven-bracket structure 2%–6.99%