Roth conversion taxes in Washington, D.C. (2026)
By Mario Bailey · Published · Last reviewed
Washington, D.C. taxes Roth conversions as ordinary income at graduated rates up to 10.75%. A conversion adds to your state taxable income in the year you convert, on top of federal tax. The table below shows the computed Washington, D.C. 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 | $1,054 | $4,427 | $3,373 | 6.7% |
| Single | $80,000 | $3,577 | $7,827 | $4,250 | 8.5% |
| Single | $150,000 | $9,527 | $13,777 | $4,250 | 8.5% |
| Married filing jointly | $40,000 | $192 | $3,162 | $2,970 | 5.9% |
| Married filing jointly | $80,000 | $2,512 | $6,458 | $3,946 | 7.9% |
| Married filing jointly | $150,000 | $8,158 | $12,408 | $4,250 | 8.5% |
Social Security and retirement income
Washington, D.C. 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. Washington, D.C. also excludes up to $3,000 of retirement income for filers age 62 and over, which can shelter part of a conversion depending on how the state defines eligible retirement income.
DC seven-bracket structure; top rate 10.75% on income over $1,000,000. Social Security is fully taxable in DC (no exemption). Pension/retirement income exclusion of $3,000 for age 62+ (very limited). Federal standard deduction applies.
FAQ
Does Washington, D.C. tax Roth conversions?
Yes. Washington, D.C. taxes Roth conversions as ordinary income at graduated rates up to 10.75%. Federal tax applies on top.
Does Washington, D.C. tax Social Security benefits?
Washington, D.C. taxes at least some Social Security benefits at the state level. The federal provisional-income rules apply separately.
What is the top Washington, D.C. rate on a conversion in 2026?
10.75% at the highest marginal rate.
Model your Washington, D.C. conversion in the calculator
Rate data source: https://otr.cfo.dc.gov/page/individual-income-tax (DC Office of Tax and Revenue; seven-bracket structure; top rate 10.75%; SS fully taxable; pension exclusion $3,000 age 62+)