Roth conversion taxes in Missouri (2026)
By Mario Bailey · Published · Last reviewed
Missouri taxes Roth conversions as ordinary income at graduated rates up to 4.7%. A conversion adds to your state taxable income in the year you convert, on top of federal tax. The table below shows the computed Missouri 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 | $947 | $3,297 | $2,350 | 4.7% |
| Single | $80,000 | $2,827 | $5,177 | $2,350 | 4.7% |
| Single | $150,000 | $6,117 | $8,467 | $2,350 | 4.7% |
| Married filing jointly | $40,000 | $194 | $2,541 | $2,347 | 4.7% |
| Married filing jointly | $80,000 | $2,071 | $4,421 | $2,350 | 4.7% |
| Married filing jointly | $150,000 | $5,361 | $7,711 | $2,350 | 4.7% |
Social Security and retirement income
Missouri does not tax Social Security benefits. A conversion can still raise the federally taxable share of your benefits through the provisional income formula.
Missouri brackets are the same for all filing statuses. Standard deduction mirrors federal amounts. SS exempt for age 62+. Missouri enacted a full capital gains subtraction from AGI beginning 2025 (tax year 2025 filed 2026); LTCG income may be fully deductible for MO purposes -- this is not modeled here, which may overstate MO tax for investors with capital gains. Military retirement fully exempt.
FAQ
Does Missouri tax Roth conversions?
Yes. Missouri taxes Roth conversions as ordinary income at graduated rates up to 4.7%. Federal tax applies on top.
Does Missouri tax Social Security benefits?
No. Social Security benefits are not subject to Missouri income tax.
What is the top Missouri rate on a conversion in 2026?
4.7% at the highest marginal rate.
Model your Missouri conversion in the calculator
Rate data source: https://dor.mo.gov/taxation/individual/tax-types/income/year-changes/ (MO DOR 2025 year changes; 2026 withholding formula at dor.mo.gov/forms/Withholding%20Formula_2026.pdf)