Roth conversion taxes in Idaho (2026)
By Mario Bailey · Published · Last reviewed
Idaho taxes Roth conversions as ordinary income at a flat 5.3%. A conversion adds to your state taxable income in the year you convert, on top of federal tax. The table below shows the computed Idaho 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 | $1,267 | $3,917 | $2,650 | 5.3% |
| Single | $80,000 | $3,387 | $6,037 | $2,650 | 5.3% |
| Single | $150,000 | $7,097 | $9,747 | $2,650 | 5.3% |
| Married filing jointly | $40,000 | $413 | $3,063 | $2,650 | 5.3% |
| Married filing jointly | $80,000 | $2,533 | $5,183 | $2,650 | 5.3% |
| Married filing jointly | $150,000 | $6,243 | $8,893 | $2,650 | 5.3% |
Social Security and retirement income
Idaho taxes at least a portion of Social Security benefits. Conversions can also raise the federally taxable share of your benefits through the provisional income formula, so the two interact.
FAQ
Does Idaho tax Roth conversions?
Yes. Idaho taxes Roth conversions as ordinary income at a flat 5.3%. Federal tax applies on top.
Does Idaho tax Social Security benefits?
Idaho taxes at least some Social Security benefits at the state level. The federal provisional-income rules apply separately.
What is the top Idaho rate on a conversion in 2026?
5.3% at the highest flat rate.
Model your Idaho conversion in the calculator
Rate data source: https://tax.idaho.gov/taxes/income-tax/individual-income/ (Idaho State Tax Commission; 5.3% flat rate effective 2025 per HB 521, continues 2026)