States That Don't Tax Retirement Income
A sortable 51-jurisdiction comparison of Social Security, pensions, 401(k) and IRA withdrawals, state exclusions, and top rates.
A guide by Taxstra Tax & Accounting — CPA-led tax strategy for business owners
Compare Retirement Taxes in All 50 States and DC
Use the search and filters to narrow the table. Linked states have a full Wave R1 guide; unlinked rows remain in the comparison asset and will receive full guides in the next two waves.
| Alabama | Exempt | Often exempt | Partially taxed | $6,000 account exclusion at age 65+ | 5.00% |
|---|---|---|---|---|---|
| Alaska | No income tax | No income tax | No income tax | No individual income tax | None |
| Arizona | Exempt | Partially taxed | Taxed | Up to $2,500 for qualifying government pensions | 2.50% |
| Arkansas | Exempt | Partially taxed | Partially taxed | Up to $6,000 of eligible retirement income | 3.70% |
| California | Exempt | Taxed | Taxed | $20,000 military-pay exclusion with income limits | 13.30% |
| Colorado | Partially taxed | Partially taxed | Partially taxed | Retirement subtraction up to $20,000 or $24,000 | 4.40% |
| Connecticut | Partially taxed | Partially taxed | Partially taxed | Income-based Social Security and pension phaseouts | 6.99% |
| Delaware | Exempt | Partially taxed | Partially taxed | Up to $12,500 pension exclusion at age 60+ | 6.60% |
| Florida | No income tax | No income tax | No income tax | No individual income tax | None |
| Georgia | Exempt | Partially taxed | Partially taxed | Retirement exclusion up to $35,000 or $65,000 | 5.19% |
| Hawaii | Exempt | Often exempt | Taxed | Employer-funded pension portions may be exempt | 11.00% |
| Idaho | Exempt | Partially taxed | Taxed | Deduction for certain public pensions | 5.30% |
| Illinois | Exempt | Exempt | Exempt | Qualified retirement income is subtracted | 4.95% |
| Indiana | Exempt | Taxed | Taxed | Federal civil-service deduction may apply | 2.95% |
| Iowa | Exempt | Exempt at 55+ | Exempt at 55+ | Qualifying retirement income exclusion at age 55+ | 3.80% |
| Kansas | Exempt | Partially taxed | Taxed | Kansas public pensions are generally exempt | 5.58% |
| Kentucky | Exempt | Partially taxed | Partially taxed | Retirement-income exclusion up to $31,110 | 3.50% |
| Louisiana | Exempt | Partially taxed | Partially taxed | $12,000 exclusion at age 65; public pensions exempt | 3.00% |
| Maine | Exempt | Partially taxed | Taxed | Pension-income deduction tied to Social Security benefit | 7.15% |
| Maryland | Exempt | Partially taxed | Partially taxed | Pension exclusion for qualifying residents age 65+ | 6.50% |
| Massachusetts | Exempt | Partially taxed | Taxed | Many government pensions are exempt | 9.00% |
| Michigan | Exempt | Partially taxed | Partially taxed | 2026 subtraction up to indexed private-pension limit | 4.25% |
| Minnesota | Partially taxed | Taxed | Taxed | Income-based Social Security subtraction | 9.85% |
| Mississippi | Exempt | Exempt | Exempt | Qualified retirement income is exempt | 4.00% |
| Missouri | Exempt | Partially taxed | Taxed | Public-pension deduction may apply | 4.70% |
| Montana | Partially taxed | Partially taxed | Partially taxed | Up to $5,500 qualified retirement subtraction | 5.65% |
| Nebraska | Exempt | Taxed | Taxed | Military retirement pay is exempt | 4.55% |
| Nevada | No income tax | No income tax | No income tax | No individual income tax | None |
| New Hampshire | No income tax | No income tax | No income tax | Interest and dividends tax ended in 2025 | None |
| New Jersey | Exempt | Partially taxed | Partially taxed | Large age-62 exclusion subject to income limits | 10.75% |
| New Mexico | Partially taxed | Partially taxed | Partially taxed | $8,000 age-65 deduction; $30,000 military exclusion | 5.90% |
| New York | Exempt | Partially taxed | Partially taxed | $20,000 exclusion at 59.5+; government pensions exempt | 10.90% |
| North Carolina | Exempt | Taxed | Taxed | Bailey exemption for some vested government retirees | 3.99% |
| North Dakota | Exempt | Taxed | Taxed | Large zero-rate bracket; military pay exempt | 2.50% |
| Ohio | Exempt | Taxed | Taxed | Retirement-income and senior credits may apply | 2.75% |
| Oklahoma | Exempt | Partially taxed | Partially taxed | Up to $10,000 retirement-income exclusion | 4.50% |
| Oregon | Exempt | Taxed | Taxed | Limited retirement-income credit may apply | 9.90% |
| Pennsylvania | Exempt | Exempt | Exempt | Eligible retirement distributions are exempt | 3.07% |
| Rhode Island | Partially taxed | Partially taxed | Partially taxed | Income-tested retirement exclusion | 5.99% |
| South Carolina | Exempt | Partially taxed | Partially taxed | Retirement deduction plus age-65 deduction rules | 5.21% |
| South Dakota | No income tax | No income tax | No income tax | No individual income tax | None |
| Tennessee | No income tax | No income tax | No income tax | No individual income tax | None |
| Texas | No income tax | No income tax | No income tax | No individual income tax | None |
| Utah | Taxed | Taxed | Taxed | Income-tested retirement and Social Security credits | 4.45% |
| Vermont | Partially taxed | Partially taxed | Taxed | Income-tested Social Security and pension exemptions | 8.75% |
| Virginia | Exempt | Partially taxed | Partially taxed | Age deduction and $40,000 military subtraction | 5.75% |
| Washington | No income tax | No income tax | No income tax | No broad individual income tax | None |
| Washington DC | Exempt | Taxed | Taxed | Most retirement income is taxable | 10.75% |
| West Virginia | Exempt | Partially taxed | Taxed | Social Security fully exempt beginning in 2026 | 4.58% |
| Wisconsin | Exempt | Partially taxed | Partially taxed | Up to $24,000 retirement exclusion at age 67+ | 7.65% |
| Wyoming | No income tax | No income tax | No income tax | No individual income tax | None |
The States With No Broad Individual Income Tax
Alaska, Florida, Nevada, New Hampshire, South Dakota, Tennessee, Texas, Washington, and Wyoming do not impose a broad individual income tax on Social Security, pensions, or retirement-account withdrawals.
That does not make every state-tax question disappear. Washington has a separate tax on certain long-term capital gains, and every state still has its own property, sales, insurance, and estate-planning cost profile.
Pensions and 401(k) Withdrawals Do Not Always Match
Some states exempt a traditional pension but tax an IRA distribution. Others cap one combined exclusion across pensions, annuities, and account withdrawals. Government pensions can receive a rule that private pensions do not.
That is why the table separates pensions from 401(k) and IRA withdrawals. The headline question is not just whether a state taxes retirement income. It is which stream you receive, at what age, and under which plan.
How to Compare States Before You Move
Run the comparison using a full year of your expected Social Security, pension, required distributions, Roth conversions, and taxable investments. Then add property tax, homeowners insurance, sales tax, health-care cost, and any estate or inheritance tax.
Use our separate guides for Social Security and military retirement pay when either stream is a major part of the move.
Retirement Taxes by State FAQs
Comparing retirement locations or a large distribution?
We model the federal and state interaction before the move or withdrawal locks in the result. Educational content is not individualized tax advice.
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