Roth conversion taxes in Wisconsin (2026)
By Mario Bailey · Published · Last reviewed
Wisconsin taxes Roth conversions as ordinary income at graduated rates up to 7.65%. A conversion adds to your state taxable income in the year you convert, on top of federal tax. The table below shows the computed Wisconsin 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 | $1,060 | $3,696 | $2,636 | 5.3% |
| Single | $80,000 | $3,166 | $5,816 | $2,650 | 5.3% |
| Single | $150,000 | $6,876 | $9,526 | $2,650 | 5.3% |
| Married filing jointly | $40,000 | $561 | $2,985 | $2,423 | 4.8% |
| Married filing jointly | $80,000 | $2,455 | $5,105 | $2,650 | 5.3% |
| Married filing jointly | $150,000 | $6,165 | $8,815 | $2,650 | 5.3% |
Social Security and retirement income
Wisconsin does not tax Social Security benefits. A conversion can still raise the federally taxable share of your benefits through the provisional income formula.
Wisconsin four-bracket structure; top rate 7.65%. Social Security fully exempt. Standard deduction phases out above ~$107,000 single / ~$152,000 MFJ -- modeled without phaseout. Wisconsin retirement income subtraction is narrow (low-income filers only) and not modeled.
FAQ
Does Wisconsin tax Roth conversions?
Yes. Wisconsin taxes Roth conversions as ordinary income at graduated rates up to 7.65%. Federal tax applies on top.
Does Wisconsin tax Social Security benefits?
No. Social Security benefits are not subject to Wisconsin income tax.
What is the top Wisconsin rate on a conversion in 2026?
7.65% at the highest marginal rate.
Model your Wisconsin conversion in the calculator
Rate data source: https://www.revenue.wi.gov/Pages/FAQS/ise-withholding.aspx (Wisconsin DOR; four-bracket structure; top rate 7.65%; SS fully exempt; 2026 brackets per Form 1 Publication 122)