Roth conversion taxes in Rhode Island (2026)
By Mario Bailey · Published · Last reviewed
Rhode Island taxes Roth conversions as ordinary income at graduated rates up to 5.99%. A conversion adds to your state taxable income in the year you convert, on top of federal tax. The table below shows the computed Rhode Island 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 | $919 | $2,794 | $1,875 | 3.8% |
| Single | $80,000 | $2,419 | $4,664 | $2,246 | 4.5% |
| Single | $150,000 | $5,614 | $8,094 | $2,480 | 5.0% |
| Married filing jointly | $40,000 | $338 | $2,213 | $1,875 | 3.8% |
| Married filing jointly | $80,000 | $1,838 | $3,928 | $2,091 | 4.2% |
| Married filing jointly | $150,000 | $4,878 | $7,253 | $2,375 | 4.8% |
Social Security and retirement income
Rhode Island taxes at least a portion of Social Security benefits. Conversions can also raise the federally taxable share of your benefits through the provisional income formula, so the two interact.
Rhode Island three-bracket structure (3.75% / 4.75% / 5.99%). Social Security exempt for full-retirement-age filers with AGI below $97,400 single / $122,000 MFJ (2026); modeled as taxable (conservative for high-income filers). Standard deduction includes $4,950 personal exemption per filer.
FAQ
Does Rhode Island tax Roth conversions?
Yes. Rhode Island taxes Roth conversions as ordinary income at graduated rates up to 5.99%. Federal tax applies on top.
Does Rhode Island tax Social Security benefits?
Rhode Island taxes at least some Social Security benefits at the state level. The federal provisional-income rules apply separately.
What is the top Rhode Island rate on a conversion in 2026?
5.99% at the highest marginal rate.
Model your Rhode Island conversion in the calculator
Rate data source: https://tax.ri.gov/tax-sections/personal-income-tax (Rhode Island Division of Taxation; three-bracket structure; top rate 5.99%; SS exempt below FRA thresholds $97,400/$122,000)