Roth conversion taxes in Delaware (2026)
By Mario Bailey · Published · Last reviewed
Delaware taxes Roth conversions as ordinary income at graduated rates up to 5.55%. A conversion adds to your state taxable income in the year you convert, on top of federal tax. The table below shows the computed Delaware 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 | $962 | $3,734 | $2,772 | 5.5% |
| Single | $80,000 | $3,179 | $5,954 | $2,775 | 5.5% |
| Single | $150,000 | $7,064 | $9,839 | $2,775 | 5.5% |
| Married filing jointly | $40,000 | $793 | $3,554 | $2,761 | 5.5% |
| Married filing jointly | $80,000 | $2,999 | $5,774 | $2,775 | 5.5% |
| Married filing jointly | $150,000 | $6,884 | $9,659 | $2,775 | 5.5% |
Social Security and retirement income
Delaware does not tax Social Security benefits. A conversion can still raise the federally taxable share of your benefits through the provisional income formula. Delaware also excludes up to $12,500 of retirement income for filers age 60 and over, which can shelter part of a conversion depending on how the state defines eligible retirement income.
Delaware brackets unchanged (top rate 5.55%). Social Security fully exempt. Pension exclusion: $2,000 under age 60, $12,500 age 60+. Modeled as $12,500 cap at age 60. Standard deduction: $3,250 single/MFS, $6,500 MFJ/HoH.
FAQ
Does Delaware tax Roth conversions?
Yes. Delaware taxes Roth conversions as ordinary income at graduated rates up to 5.55%. Federal tax applies on top.
Does Delaware tax Social Security benefits?
No. Social Security benefits are not subject to Delaware income tax.
What is the top Delaware rate on a conversion in 2026?
5.55% at the highest marginal rate.
Model your Delaware conversion in the calculator
Rate data source: https://revenue.delaware.gov/individual-income-tax/ (Delaware Division of Revenue; brackets unchanged from prior years per Form 200-01; SS fully exempt; pension exclusion $12,500 for age 60+)