Tax now on a traditional IRA to Roth conversion vs tax later, with the break-even year
Estimates only, not financial advice. What you type stays on your device. Checked against sources on 29 Sept 2026.Converting $50,000 to a Roth IRA at a 22% tax rate costs $11,000 now; if the traditional IRA would be taxed at 24% when withdrawn, the Roth ends $8,738.36 ahead after 20 years of 6% growth, with the tax paid from money outside the IRA. Each conversion also starts its own 5-year clock, which the calculator dates.
Rates and rules read from the sources listed on this page (the earliest on 29 Sept 2026); they may have changed since.
Enter the "Pre-tax amount to convert".
Set "Marginal tax rate now" and "Marginal rate when withdrawn", federal plus state.
Set "Years until you withdraw" and "Yearly growth".
Under "Pay the conversion tax", pick "From other savings" or "From the IRA itself", and set the "Year of the conversion".
Read how far converting comes out ahead or behind, the "Tax now" and the "Break-even", then press Share result.
Converting a traditional IRA to a Roth IRA moves the tax bill from the future to today. The calculator puts both paths side by side for one amount of pre-tax money and shows what each is worth, after tax, in the year you plan to withdraw it.
The rates are yours. A conversion is taxed as ordinary income, so it is taxed at your marginal rate, and a large conversion can cross into the next bracket. This page does not rebuild the federal tax return; enter the rate the conversion would really be taxed at, and add your state rate if you pay one. The later rate is your estimate, and it decides most of the answer.
Where the tax money comes from matters. Paid from other savings, the whole amount grows tax free in the Roth, and the not-converting side keeps that cash in a taxable account where part of each year's growth is lost to tax. This is why a conversion can win even when the later rate is a little lower, and why there is a break-even year. Paid from the IRA itself, less reaches the Roth, and the answer depends only on whether the later rate is higher. Under age 59½, tax withheld from the conversion is a withdrawal that may also owe the 10% additional tax (Publication 590-A).
The 5-year rule. Each conversion starts its own 5-year clock on 1 January of the year you convert. Withdrawing the converted amount before that clock ends, while under 59½, can cost the 10% additional tax on the part that was taxed when converted (Publication 590-B). Earnings are tax free only after 5 years from your first Roth contribution and age 59½. A conversion made since 2018 cannot be undone.
What this does not do: model brackets, Medicare IRMAA surcharges, Social Security taxation or state rules. It is an estimate, not tax advice.
The pre-tax part of the amount you convert is added to your ordinary income for the year, so it is taxed at your marginal rate, federal and state. Money that was already taxed, such as nondeductible contributions, is not taxed again; the Backdoor Roth Pro-Rata Calculator works out that split using Form 8606.
Paying from other savings usually gives a better result, because the full amount grows tax free in the Roth. Paying from the IRA puts less in the Roth, and under age 59½ the withheld tax counts as a withdrawal that may owe the 10% additional tax. The calculator shows both ways.
Break-even is the first year in which the Roth, after the tax paid today, is worth at least as much as the traditional IRA after tax plus the tax money you would have kept. With a $50,000 conversion at 24% now, 22% later and 6% growth, the Roth pulls ahead in year 11.
Each conversion has its own 5-year period, starting on 1 January of the year you convert. Taking out the converted amount before the period ends, while under 59½, can cost the 10% additional tax on the part that was taxable at conversion. A 2026 conversion is clear of this rule on 1 January 2031.
No. Conversions made in 2018 or later cannot be recharacterized back to a traditional IRA, according to IRS Publication 590-A. Once converted, the tax is owed for that year, so check the amount against your bracket before converting, and consider spreading a large balance over several years.
State tax is included only if you add it to the marginal rates you enter. Medicare IRMAA surcharges, the taxation of Social Security benefits and bracket changes inside a large conversion are not modelled, so a conversion near one of those thresholds needs a full tax projection.
Rates and rules change; check the source before you rely on a figure.
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