Roth conversion taxes in Washington (2026)
By Mario Bailey · Published · Last reviewed
Washington has no general income tax. Its capital gains excise tax applies only to large long-term capital gains, and a Roth conversion is ordinary income, not a capital gain, so conversions are not taxed by the state. Only federal tax applies.
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 | $0 | $0 | $0 | 0.0% |
| Single | $80,000 | $0 | $0 | $0 | 0.0% |
| Single | $150,000 | $0 | $0 | $0 | 0.0% |
| Married filing jointly | $40,000 | $0 | $0 | $0 | 0.0% |
| Married filing jointly | $80,000 | $0 | $0 | $0 | 0.0% |
| Married filing jointly | $150,000 | $0 | $0 | $0 | 0.0% |
Social Security and retirement income
Washington does not tax Social Security benefits. A conversion can still raise the federally taxable share of your benefits through the provisional income formula.
FAQ
Does Washington tax Roth conversions?
No. Washington has no general income tax; its excise tax applies only to large long-term capital gains, and a Roth conversion is ordinary income, not a capital gain.
Does Washington tax Social Security benefits?
No. Social Security benefits are not subject to Washington income tax.
What is the top Washington rate on a conversion in 2026?
0%. Washington does not levy income tax on Roth conversions.
Model your Washington conversion in the calculator
Rate data source: Washington Department of Revenue, capital gains excise tax (https://dor.wa.gov/taxes-rates/capital-gains-tax); RCW 82.87