Roth conversion taxes in Virginia (2026)
By Mario Bailey · Published · Last reviewed
Virginia taxes Roth conversions as ordinary income at graduated rates up to 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 Virginia 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 | $849 | $3,724 | $2,875 | 5.8% |
| Single | $80,000 | $3,149 | $6,024 | $2,875 | 5.8% |
| Single | $150,000 | $7,174 | $10,049 | $2,875 | 5.8% |
| Married filing jointly | $40,000 | $395 | $3,221 | $2,826 | 5.7% |
| Married filing jointly | $80,000 | $2,646 | $5,521 | $2,875 | 5.8% |
| Married filing jointly | $150,000 | $6,671 | $9,546 | $2,875 | 5.8% |
Social Security and retirement income
Virginia does not tax Social Security benefits. A conversion can still raise the federally taxable share of your benefits through the provisional income formula. Virginia also excludes up to $12,000 of retirement income for filers age 66 and over, which can shelter part of a conversion depending on how the state defines eligible retirement income.
Virginia added a 7% bracket on income over $600,000 beginning January 1, 2026 (HB 1754). Standard deduction: $8,750 single, $17,500 MFJ (fixed; not indexed to federal). SS fully exempt (no income limit). Age Deduction of $12,000 per qualifying taxpayer (born on or before Jan 1 1960) phases out above $50,000 AFAGI single / $75,000 MFJ -- modeled as $12,000 retirement income cap at age 66. For MFJ where both spouses qualify, actual deduction could be up to $24,000.
FAQ
Does Virginia tax Roth conversions?
Yes. Virginia taxes Roth conversions as ordinary income at graduated rates up to 7%. Federal tax applies on top.
Does Virginia tax Social Security benefits?
No. Social Security benefits are not subject to Virginia income tax.
What is the top Virginia rate on a conversion in 2026?
7% at the highest marginal rate.
Model your Virginia conversion in the calculator
Rate data source: Virginia Department of Taxation, Individual Income Tax Deductions (tax.virginia.gov/deductions); HB 1754 (2025 session) added 7% bracket on income over $600,000 effective January 1, 2026