Roth conversion taxes in Georgia (2026)
By Mario Bailey · Published · Last reviewed
Georgia taxes Roth conversions as ordinary income at a flat 5.19%. A conversion adds to your state taxable income in the year you convert, on top of federal tax. The table below shows the computed Georgia 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 | $675 | $675 | 1.3% |
| Single | $80,000 | $156 | $2,751 | $2,595 | 5.2% |
| Single | $150,000 | $3,789 | $6,384 | $2,595 | 5.2% |
| Married filing jointly | $40,000 | $0 | $52 | $52 | 0.1% |
| Married filing jointly | $80,000 | $0 | $2,128 | $2,128 | 4.3% |
| Married filing jointly | $150,000 | $3,166 | $5,761 | $2,595 | 5.2% |
Social Security and retirement income
Georgia does not tax Social Security benefits. A conversion can still raise the federally taxable share of your benefits through the provisional income formula. Georgia also excludes up to $65,000 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 Georgia tax Roth conversions?
Yes. Georgia taxes Roth conversions as ordinary income at a flat 5.19%. Federal tax applies on top.
Does Georgia tax Social Security benefits?
No. Social Security benefits are not subject to Georgia income tax.
What is the top Georgia rate on a conversion in 2026?
5.19% at the highest flat rate.
Model your Georgia conversion in the calculator
Rate data source: https://dor.georgia.gov/taxes/important-tax-updates (Georgia DOR, rate 5.19% confirmed); https://dor.georgia.gov/georgia-standard-deductions-increases (standard deduction)