2026 state tax guide
How every state taxes retirement income
How all 50 states and DC tax Social Security, 401(k) and IRA withdrawals, pensions and Roth conversions in 2026 — with what a typical retired couple actually pays in each.
Updated October 2026 · 2026 tax year · 51 jurisdictions
9
states with no income tax
43
states (incl. DC) that don't tax Social Security
24
where our example couple pays $0
Every state, side by side
The last column is the state income tax for a retired couple, both 67, with $48,000 of Social Security, $40,000 drawn from IRAs and 401(k)s, and $10,000 of qualified dividends — $98,000 in all. Calculated with Retirology's tax engine under 2026 law. Click a column to sort; click a state for its full rules and more examples.
| Income tax | Social Security | Retirement income break | ||
|---|---|---|---|---|
| Alabama | Income tax from 2% to 5% | Not taxed | Partial exclusion | $1,300 |
| Alaska | None | No income tax | — | $0 |
| Arizona | Flat 2.5% | Not taxed | None | $832 |
| Arkansas | Income tax from 2% to 3.7% | Not taxed | Partial exclusion | $807 |
| California | Income tax from 1% to 13.3% | Not taxed | None (senior break only) | $0 |
| Colorado | Flat 4.4% | Partly exempt | Partial exclusion | $0 |
| Connecticut | Income tax from 2% to 6.99% | Partly exempt | Partial exclusion | $200 |
| Delaware | Income tax from 2.2% to 6.6% | Not taxed | Partial exclusion | $0 |
| District of Columbia | Income tax from 4% to 10.75% | Not taxed | None | $670 |
| Florida | None | No income tax | — | $0 |
| Georgia | Flat 4.99% | Not taxed | Partial exclusion | $0 |
| Hawaii | Income tax from 1.4% to 11% | Not taxed | Partial exclusion | $610 |
| Idaho | Flat 5.3% | Not taxed | None | $0 |
| Illinois | Flat 4.95% | Not taxed | Full exclusion | $106 |
| Indiana | Flat 2.95% | Not taxed | None (senior break only) | $1,357 |
| Iowa | Flat 3.8% | Not taxed | Full exclusion from 55 | $0 |
| Kansas | Income tax from 5.2% to 5.58% | Not taxed | None (senior break only) | $1,146 |
| Kentucky | Flat 3.5% | Not taxed | Partial exclusion | $115 |
| Louisiana | Flat 3% | Not taxed | Partial exclusion | $0 |
| Maine | Income tax from 5.8% to 9.15% | Not taxed | Partial exclusion | $0 |
| Maryland | Income tax from 2% to 6.5% | Not taxed | Partial exclusion | $655 |
| Massachusetts | Income tax from 5% to 9% | Not taxed | None (senior break only) | $1,990 |
| Michigan | Flat 4.25% | Not taxed | Partial exclusion | $0 |
| Minnesota | Income tax from 5.35% to 9.85% | Partly exempt | None (senior break only) | $867 |
| Mississippi | Flat 4% | Not taxed | Full exclusion from 59½ | $0 |
| Missouri | Income tax from 2% to 4.7% | Not taxed | Partial exclusion | $64 |
| Montana | Income tax from 4.7% to 5.65% | Taxed | None (senior break only) | $896 |
| Nebraska | Income tax from 2.46% to 4.55% | Not taxed | None (senior break only) | $583 |
| Nevada | None | No income tax | — | $0 |
| New Hampshire | None | No income tax | — | $0 |
| New Jersey | Income tax from 1.4% to 10.75% | Not taxed | Partial exclusion | $84 |
| New Mexico | Income tax from 1.5% to 5.9% | Partly exempt | None | $200 |
| New York | Income tax from 3.9% to 10.9% | Not taxed | Partial exclusion | $0 |
| North Carolina | Flat 3.99% | Not taxed | None | $978 |
| North Dakota | Income tax from 1.95% to 2.5% | Not taxed | None | $0 |
| Ohio | Flat 2.75% | Not taxed | None | $540 |
| Oklahoma | Income tax from 2.5% to 4.5% | Not taxed | Partial exclusion | $259 |
| Oregon | Income tax from 4.75% to 9.9% | Not taxed | None (senior break only) | $2,331 |
| Pennsylvania | Flat 3.07% | Not taxed | Full exclusion from 59½ | $307 |
| Rhode Island | Income tax from 3.75% to 5.99% | Partly exempt | Partial exclusion | $0 |
| South Carolina | Income tax from 1.99% to 5.21% | Not taxed | Partial exclusion | $0 |
| South Dakota | None | No income tax | — | $0 |
| Tennessee | None | No income tax | — | $0 |
| Texas | None | No income tax | — | $0 |
| Utah | Flat 4.45% | Partly exempt | None | $668 |
| Vermont | Income tax from 3.35% to 8.75% | Partly exempt | None (senior break only) | $1,779 |
| Virginia | Income tax from 2% to 5.75% | Not taxed | None (senior break only) | $122 |
| Washington | None | No income tax | — | $0 |
| West Virginia | Income tax from 2.11% to 4.58% | Not taxed | None (senior break only) | $1,360 |
| Wisconsin | Income tax from 3.5% to 7.65% | Not taxed | Partial exclusion | $0 |
| Wyoming | None | No income tax | — | $0 |
State income tax only, before local taxes. "Partial exclusion" means a capped amount, an age requirement, or an income limit — see each state's page.
Lowest-tax income-tax states for retirees
Among states that do have an income tax, these charged the example couple the least: California ($0), Colorado ($0), Delaware ($0), Georgia ($0), Idaho ($0), Iowa ($0), Louisiana ($0), Maine ($0).
Why the same retiree pays such different amounts
States don't just differ in rates. What matters most for retirees is which income each state counts:
- Social Security. Most states don't tax it at all. A handful tax it only above an income limit or before a certain age.
- Retirement-account withdrawals and pensions. Many states exclude some or all of it, often only from age 55, 59½, 62 or 65 — so an early retiree can pay far more than a 67-year-old with the same income.
- Roth conversions. A conversion is income in the year you make it. States that exclude "retirement income" sometimes include conversions in that break, and sometimes don't.
- Capital gains. Most states tax gains like wages; a few exclude part of them or cap the rate.
That's why the right state can be worth thousands a year — and why the answer depends on your age and the mix of your income, not just the headline rate.
Questions about state retirement taxes
Which states don't tax retirement income?
9 states have no income tax at all: Alaska, Florida, Nevada, New Hampshire, South Dakota, Tennessee, Texas, Washington, Wyoming. Several income-tax states also exempt most retirement income — for the example couple below, 15 more (California, Colorado, Delaware, Georgia, Idaho, Iowa, Louisiana, Maine, Michigan, Mississippi, New York, North Dakota, Rhode Island, South Carolina, Wisconsin) collect nothing.
Which states tax Social Security in 2026?
8 states can tax some Social Security in 2026: Colorado, Connecticut, Minnesota, Montana, New Mexico, Rhode Island, Utah, Vermont. Most of them exempt it below an income limit or from a certain age.
Which states tax retirees the most?
For a retired couple with $98,000 of income (half Social Security), the highest state income tax bills are in Oregon ($2,331), Massachusetts ($1,990), Vermont ($1,779), West Virginia ($1,360), Indiana ($1,357).
General information about 2026 state tax rules, not tax advice. Each state page lists its sources.