Roth conversion taxes in Oklahoma (2026)
By Mario Bailey · Published · Last reviewed
Oklahoma taxes Roth conversions as ordinary income at graduated rates up to 4.75%. A conversion adds to your state taxable income in the year you convert, on top of federal tax. The table below shows the computed Oklahoma 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 | $472 | $2,847 | $2,375 | 4.8% |
| Single | $80,000 | $2,372 | $4,747 | $2,375 | 4.8% |
| Single | $150,000 | $5,697 | $8,072 | $2,375 | 4.8% |
| Married filing jointly | $40,000 | $0 | $1,916 | $1,916 | 3.8% |
| Married filing jointly | $80,000 | $1,441 | $3,816 | $2,375 | 4.8% |
| Married filing jointly | $150,000 | $4,766 | $7,141 | $2,375 | 4.8% |
Social Security and retirement income
Oklahoma does not tax Social Security benefits. A conversion can still raise the federally taxable share of your benefits through the provisional income formula. Oklahoma also excludes up to $10,000 of retirement income for filers age 65 and over, which can shelter part of a conversion depending on how the state defines eligible retirement income.
Oklahoma top rate 4.75% (unchanged 2026). Social Security fully exempt. Retirement income exclusion of $10,000 for qualifying filers age 65+ or public pension recipients -- modeled as $10,000 cap at age 65. Federal standard deduction applies.
FAQ
Does Oklahoma tax Roth conversions?
Yes. Oklahoma taxes Roth conversions as ordinary income at graduated rates up to 4.75%. Federal tax applies on top.
Does Oklahoma tax Social Security benefits?
No. Social Security benefits are not subject to Oklahoma income tax.
What is the top Oklahoma rate on a conversion in 2026?
4.75% at the highest marginal rate.
Model your Oklahoma conversion in the calculator
Rate data source: https://www.tax.ok.gov/individuals.html (Oklahoma Tax Commission; 2026 brackets per Form 511; top rate 4.75% per HB 2962 (2022); SS fully exempt)