Backdoor Roth IRA Calculator
Earn too much to contribute to a Roth directly? See how much tax a backdoor Roth would trigger under the pro-rata rule — and when it's completely tax-free.
Figures last verified: not yet verified — 2026 estimates · 2026 limits & rules
No pre-tax IRA balance, so the pro-rata rule doesn't apply — the whole conversion is tax-free.
| After-tax contribution | $7,000 |
| Existing pre-tax IRA balance | $0 |
| Taxable fraction (pro-rata) | 0% |
| Taxable amount | $0 |
| Tax owed | $0 |
The pro-rata rule aggregates ALL your traditional, SEP, and SIMPLE IRAs (not 401(k)s) as of year-end. Rolling pre-tax IRA money into a 401(k) first can clear the way for a clean backdoor Roth. Income limits for direct Roth contributions change yearly. Not tax advice.
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How this calculator works
Who this is for
High earners whose income is above the limit to contribute to a Roth IRA directly. The backdoor Roth is a legal two-step workaround: contribute to a traditional IRA (non-deductible), then convert it to Roth. This shows what, if anything, that conversion will cost in tax.
The pro-rata rule (the catch)
The IRS won't let you cherry-pick only your after-tax dollars to convert. If you hold any pre-tax IRA money, every conversion is taxed on the pre-tax fraction of your total IRA balance. Convert $7,000 when 90% of your combined IRA balance is pre-tax, and 90% of that conversion is taxable.
With no pre-tax IRA balance, the fraction is zero and the backdoor Roth is completely tax-free — the ideal case.
How to get a clean backdoor Roth
If you have pre-tax IRA money, you can often roll it into your employer 401(k) first (401(k)s aren't counted in the pro-rata calculation). That empties your traditional IRA of pre-tax dollars, so the later conversion is tax-free. Timing matters — the pro-rata test uses your December 31 balances.
Caveats & data freshness
The pro-rata rule aggregates all traditional, SEP, and SIMPLE IRAs, and uses year-end balances. IRA contribution limits and the income thresholds for direct Roth contributions are 2026 estimates pending verification and change most years. This is a common but nuanced strategy — confirm with a tax professional.
Frequently asked questions
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This site is for educational purposes only and does not constitute financial advice.