Roth conversion taxes in Louisiana (2026)
By Mario Bailey · Published · Last reviewed
Louisiana taxes Roth conversions as ordinary income at a flat 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 Louisiana 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 | $454 | $1,954 | $1,500 | 3.0% |
| Single | $80,000 | $1,654 | $3,154 | $1,500 | 3.0% |
| Single | $150,000 | $3,754 | $5,254 | $1,500 | 3.0% |
| Married filing jointly | $40,000 | $68 | $1,568 | $1,500 | 3.0% |
| Married filing jointly | $80,000 | $1,268 | $2,768 | $1,500 | 3.0% |
| Married filing jointly | $150,000 | $3,368 | $4,868 | $1,500 | 3.0% |
Social Security and retirement income
Louisiana does not tax Social Security benefits. A conversion can still raise the federally taxable share of your benefits through the provisional income formula. Louisiana also excludes up to $12,000 of retirement income for filers age 59 and over, which can shelter part of a conversion depending on how the state defines eligible retirement income.
FAQ
Does Louisiana tax Roth conversions?
Yes. Louisiana taxes Roth conversions as ordinary income at a flat 3%. Federal tax applies on top.
Does Louisiana tax Social Security benefits?
No. Social Security benefits are not subject to Louisiana income tax.
What is the top Louisiana rate on a conversion in 2026?
3% at the highest flat rate.
Model your Louisiana conversion in the calculator
Rate data source: Louisiana Department of Revenue, Individual Income Tax FAQ and 2026 proposed withholding regulation (revenue.louisiana.gov); flat 3% rate per Act 11 of 2024 3rd Extraordinary Session