Roth conversion taxes in New York (2026)
By Mario Bailey · Published · Last reviewed
New York taxes Roth conversions as ordinary income at graduated rates up to 10.9%. A conversion adds to your state taxable income in the year you convert, on top of federal tax. The table below shows the computed New York 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 | $78 | $2,610 | $2,532 | 5.1% |
| Single | $80,000 | $2,070 | $4,827 | $2,757 | 5.5% |
| Single | $150,000 | $6,007 | $8,957 | $2,950 | 5.9% |
| Married filing jointly | $40,000 | $0 | $1,975 | $1,975 | 4.0% |
| Married filing jointly | $80,000 | $1,458 | $4,135 | $2,677 | 5.4% |
| Married filing jointly | $150,000 | $5,215 | $7,915 | $2,700 | 5.4% |
Social Security and retirement income
New York does not tax Social Security benefits. A conversion can still raise the federally taxable share of your benefits through the provisional income formula. New York also excludes up to $30,000 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.
NY retirement income exclusion for 2026 is $30,000 per taxpayer age 59.5+ (phased increase: $25,000 for 2025, $30,000 for 2026, $35,000 for 2027, $40,000 for 2028+). MFJ filers where both spouses qualify can exclude $60,000 combined; this file caps at $30,000 (conservative for MFJ). Top brackets 9.65%/10.3%/10.9% are temporary through 2027. NYC residents owe additional city tax not modeled here.
FAQ
Does New York tax Roth conversions?
Yes. New York taxes Roth conversions as ordinary income at graduated rates up to 10.9%. Federal tax applies on top.
Does New York tax Social Security benefits?
No. Social Security benefits are not subject to New York income tax.
What is the top New York rate on a conversion in 2026?
10.9% at the highest marginal rate.
Model your New York conversion in the calculator
Rate data source: New York State Department of Taxation and Finance, IT-201 Instructions 2026 (tax.ny.gov); standard deductions from tax.ny.gov/pit/file/standard_deductions.htm; retirement exclusion per S2571-A (2025)