Roth conversion taxes in Ohio (2026)
By Mario Bailey · Published · Last reviewed
Ohio taxes Roth conversions as ordinary income at graduated rates up to 2.75%. A conversion adds to your state taxable income in the year you convert, on top of federal tax. The table below shows the computed Ohio 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 | $384 | $1,759 | $1,375 | 2.8% |
| Single | $80,000 | $1,484 | $2,859 | $1,375 | 2.8% |
| Single | $150,000 | $3,409 | $4,784 | $1,375 | 2.8% |
| Married filing jointly | $40,000 | $384 | $1,759 | $1,375 | 2.8% |
| Married filing jointly | $80,000 | $1,484 | $2,859 | $1,375 | 2.8% |
| Married filing jointly | $150,000 | $3,409 | $4,784 | $1,375 | 2.8% |
Social Security and retirement income
Ohio does not tax Social Security benefits. A conversion can still raise the federally taxable share of your benefits through the provisional income formula.
Ohio 2026: flat 2.75% on nonbusiness income above $26,050 (HB 96). No standard deduction; personal exemptions ($2,400 each) not modeled. Business income (BID) taxed separately at 3% above $250,000 -- not modeled here. SS fully exempt. Private pensions/IRA taxable with small retirement credit ($200 max). Brackets are the same for all filing statuses.
FAQ
Does Ohio tax Roth conversions?
Yes. Ohio taxes Roth conversions as ordinary income at graduated rates up to 2.75%. Federal tax applies on top.
Does Ohio tax Social Security benefits?
No. Social Security benefits are not subject to Ohio income tax.
What is the top Ohio rate on a conversion in 2026?
2.75% at the highest marginal rate.
Model your Ohio conversion in the calculator
Rate data source: Ohio Department of Taxation, Individual Income Tax (tax.ohio.gov); HB 96 (signed July 2025) flat 2.75% on income above $26,050 effective January 1, 2026