By state
Which states tax retirement income in 2026? All 50 states + DC
How each state taxes retirees in 2026: its income-tax structure, whether it taxes Social Security, and the main exclusion for pensions and IRA withdrawals. Every row was checked against the state’s own revenue department on the date shown.
By Mindaugas Laucius · Last reviewed October 21, 2026
The short answer
No income tax at all (9): Alaska, Florida, Nevada, New Hampshire, South Dakota, Tennessee, Texas, Washington, Wyoming. Washington taxes only large capital gains, and New Hampshire repealed its interest-and-dividends tax for 2025.
Tax Social Security for at least some residents (8): Colorado, Connecticut, Minnesota, Montana, New Mexico, Rhode Island, Utah, Vermont. Most exempt benefits below an income line, and Colorado taxes them only for some filers under 65.
Have an income tax but exempt virtually all retirement income (4): Illinois, Iowa, Mississippi, Pennsylvania (Iowa from age 55; Mississippi and Pennsylvania once you meet your plan’s retirement requirements).
The rest tax pensions and IRA withdrawals, often after an age-based exclusion — from Georgia’s $65,000 per person at 65 to Alabama’s $6,000. For the reasoning behind the numbers, read does your state tax your retirement income?
In-depth state guides
Fifteen states retirees ask about most, each with worked examples, property-tax programs and recent law changes:
- Arizona retirement taxes
- California retirement taxes
- Colorado retirement taxes
- Florida retirement taxes
- Georgia retirement taxes
- Illinois retirement taxes
- Michigan retirement taxes
- Nevada retirement taxes
- New York retirement taxes
- North Carolina retirement taxes
- Ohio retirement taxes
- Pennsylvania retirement taxes
- South Carolina retirement taxes
- Tennessee retirement taxes
- Texas retirement taxes
All 50 states and DC, 2026
| State | 2026 income tax | Taxes SS? | Key retiree exclusion | Verified |
|---|---|---|---|---|
| Alabama | Graduated 2%–5% (top rate above $3,000 single) | No | Defined-benefit pensions exempt; 65+ exclude the first $6,000 of IRA/401(k) distributions | 2026-10-21 |
| Alaska | No individual income tax | No | None — no tax on wages, pensions, IRAs or Social Security | 2026-10-21 |
| Arizona | Flat 2.5% | No | Military retirement fully exempt; up to $2,500 of government pension excluded | 2026-10-21 |
| Arkansas | Graduated 2%–3.9% | No | Up to $6,000 of retirement income per person (IRAs from 59½); military retirement exempt | 2026-10-21 |
| California | Graduated 1%–13.3% (nine brackets) | No | Social Security exempt; up to $20,000 of military retirement excluded (2025–2029, income limits) | 2026-10-21 |
| Colorado | Flat 4.4% | Yes | Up to $24,000 of retirement income per person at 65+ ($20,000 at 55–64); Social Security fully deductible at 65+ | 2026-10-21 |
| Connecticut | Graduated 2%–6.99% (seven brackets) | Yes | Pensions, annuities and (from 2026) 100% of IRA distributions exempt under $75k single / $100k joint AGI | 2026-10-21 |
| Delaware | Graduated 2.2%–6.6% (top rate above $60,000) | No | Up to $12,500 of pension and retirement income per person at 60+ | 2026-10-21 |
| Dist. of Columbia | Graduated 4%–10.75% | No | Social Security exempt; up to $3,000 of certain pension income excluded | 2026-10-21 |
| Florida | No individual income tax | No | None — no tax on wages, pensions, IRAs or Social Security | 2026-10-21 |
| Georgia | Flat 4.99% (2026, HB 463) | No | Up to $65,000 of retirement income per person at 65+ ($35,000 at 62–64), incl. interest, dividends and gains | 2026-10-21 |
| Hawaii | Graduated 1.4%–11% (twelve brackets) | No | Employer-funded pensions, military retirement and Social Security exempt; 401(k)/IRA taxed | 2026-10-21 |
| Idaho | Flat 5.3% | No | Social Security exempt; deduction for some military and government pensions | 2026-10-21 |
| Illinois | Flat 4.95% | No | Virtually all retirement income exempt (Social Security, pensions, 401(k), IRA) | 2026-10-21 |
| Indiana | Flat 2.95% (2026) plus county income tax | No | Social Security exempt; pensions and IRAs taxed | 2026-10-21 |
| Iowa | Flat 3.8% | No | All retirement income exempt at 55+ | 2026-10-21 |
| Kansas | Graduated 5.2%–5.58% | No | Social Security exempt (2024+); public and military pensions exempt; private pensions/IRAs taxed | 2026-10-21 |
| Kentucky | Flat 3.5% (2026) | No | Up to $31,110 of retirement income per person | 2026-10-21 |
| Louisiana | Flat 3% | No | Up to $12,000 of retirement income per person at 65+; government pensions exempt | 2026-10-21 |
| Maine | Graduated 5.8%–7.15% | No | Pension deduction up to $48,216 per person (2025), reduced by Social Security; phases out above $125k single † | 2026-10-21 |
| Maryland | Graduated 2%–6.5% (new 6.25%/6.5% brackets in 2026) plus county income tax | No | Up to $40,600 of employer-plan retirement income at 65+ (2026), reduced by Social Security | 2026-10-21 |
| Massachusetts | Flat 5% plus a 4% surtax on income over about $1.08 million | No | Social Security and Massachusetts/federal government pensions exempt; private pensions/IRAs taxed | 2026-10-21 |
| Michigan | Flat 4.25% | No | Public and private retirement income deductible up to $67,610 single / $135,220 joint (2026, full phase-in) | 2026-10-21 |
| Minnesota | Graduated 5.35%–9.85% | Yes | Social Security fully subtracted under $110,780 joint / $86,410 single AGI (2026), phasing out above | 2026-10-21 |
| Mississippi | Flat 4% on income over $10,000 (2026) | No | All qualified retirement income exempt once you meet your plan's retirement requirements | 2026-10-21 |
| Missouri | Graduated 2%–4.7% | No | Social Security exempt (2024+); public and private pension exclusions (income-limited) | 2026-10-21 |
| Montana | 4.7% up to $47,500 single / $95,000 joint, 5.65% above (2026) | Yes | $5,500 subtraction at 65+; Social Security taxed under federal rules | 2026-10-21 |
| Nebraska | Graduated 2.46%–4.55% (2026) | No | Social Security exempt (2024+); military retirement exempt | 2026-10-21 |
| Nevada | No individual income tax | No | None — no tax on wages, pensions, IRAs or Social Security | 2026-10-21 |
| New Hampshire | No individual income tax (interest & dividends tax repealed for 2025) | No | None — no tax on wages, pensions, IRAs or Social Security | 2026-10-21 |
| New Jersey | Graduated 1.4%–10.75% | No | At 62+, up to $100,000 joint / $75,000 single of retirement income excluded if total income is $150,000 or less | 2026-10-21 |
| New Mexico | Graduated 1.5%–5.9% | Yes | Social Security exempt up to $100,000 single / $150,000 joint income; $8,000 deduction at 65+ (income-limited) | 2026-10-21 |
| New York | Graduated, top rate 10.9% | No | Government pensions and Social Security fully exempt; up to $20,000 of private pension/IRA income per person at 59½+ | 2026-10-21 |
| North Carolina | Flat 3.99% (2026) | No | Social Security exempt; Bailey-vested government pensions and 20-year military retirement exempt | 2026-10-21 |
| North Dakota | 0% up to $48,475 single, then 1.95%–2.5% | No | Social Security exempt; military retirement exempt | 2026-10-21 |
| Ohio | Flat 2.75% on nonbusiness income over $26,050 (2026, HB 96) | No | Social Security and military retirement exempt; retirement income credit up to $200 (MAGI under $100,000) | 2026-10-21 |
| Oklahoma | 0% / 2.5% / 3.5% / 4.5% (top rate above $7,200 single, 2026) | No | Up to $10,000 of retirement income per person | 2026-10-21 |
| Oregon | Graduated 4.75%–9.9% | No | Social Security exempt; limited retirement income credit | 2026-10-21 |
| Pennsylvania | Flat 3.07% | No | Social Security, pensions, 401(k) and IRA income exempt once you reach retirement age | 2026-10-21 |
| Rhode Island | Graduated 3.75%–5.99% | Yes | At full retirement age, Social Security plus up to $50,000 of pension/annuity income per person exempt under the income limit † | 2026-10-21 |
| South Carolina | 1.99% under $30,000, 5.21% above (2026, H.4216) | No | $15,000 deduction per person at 65+ against any income; military retirement fully exempt | 2026-10-21 |
| South Dakota | No individual income tax | No | None — no tax on wages, pensions, IRAs or Social Security | 2026-10-21 |
| Tennessee | No individual income tax (Hall tax repealed 2021) | No | None — no tax on wages, pensions, IRAs or Social Security | 2026-10-21 |
| Texas | No individual income tax | No | None — no tax on wages, pensions, IRAs or Social Security | 2026-10-21 |
| Utah | Flat 4.45% (2026, SB 60) | Yes | Social Security credit (income-limited); $450 retirement credit; military retirement exempt | 2026-10-21 |
| Vermont | Graduated 3.35%–8.75% | Yes | Social Security fully exempt up to $55,000 single / $70,000 joint AGI, phasing out by $65,000 / $80,000 (2025 limits) † | 2026-10-21 |
| Virginia | Graduated 2%–5.75% (top rate above $17,000) | No | Age 65+ deduction up to $12,000 per person, phased out above $50,000 single / $75,000 joint | 2026-10-21 |
| Washington | No individual income tax (capital-gains tax only) | No | None — no tax on wages, pensions, IRAs or Social Security † | 2026-10-21 |
| West Virginia | Graduated 2.11%–4.58% (2026, SB 392) | No | Social Security fully exempt from 2026 | 2026-10-21 |
| Wisconsin | Graduated 3.5%–7.65% | No | Up to $24,000 of retirement income per person at 67+ (2025 Act 15); Social Security exempt | 2026-10-21 |
| Wyoming | No individual income tax | No | None — no tax on wages, pensions, IRAs or Social Security | 2026-10-21 |
† A 2026 figure for this state wasn’t published when we checked; the row shows the most recent published year, labelled in the text.
How we built this table
Each state’s 2026 rate, Social Security treatment and main exclusion were checked against its revenue department (the “Verified” link) and cross-checked with the national roundups below. Laws passed in 2026 that apply back to January 1 — Georgia’s 4.99% rate, Utah’s 4.45%, West Virginia’s cuts and South Carolina’s new two-rate system — are included.
“Taxes SS?” is yes when a state taxes Social Security for at least some residents in 2026, even if most retirees there owe nothing on their benefits. The calculator’s Taxes tab uses the same data; see the methodology for how it turns these rules into a year-by-year estimate.