51 states + DC compared. 14 do not tax pensions · 22 partially tax · 15 fully tax · 36 exempt Social Security.
| State | Taxes Pension? | Rate | Exemption | SS Tax | Neighbor Comparison |
|---|---|---|---|---|---|
| Alabama | does not tax most | 2%-5% | State/local govt pensions exempt. Private pensions and IRAs taxed. | does not tax |
Florida: No state income tax.
Mississippi: Exempts qualified retirement income.
Georgia: Up to $65K exclusion at 65+.
|
| Alaska | does not tax | N/A | No state income tax. | does not tax | — |
| Arizona | taxes | 2.5% flat | No special pension exclusion. Low flat rate. | does not tax |
California: Taxes retirement 1%-13.3%.
Nevada: No state income tax.
Utah: Flat 4.55%.
|
| Arkansas | partially taxes | 2%-4.4% | Up to $6,000 retirement exemption. | does not tax |
Missouri: Partial SS exemption.
Tennessee: No state income tax.
Mississippi: Exempts qualified retirement.
|
| California | taxes | 1%-13.3% | None. All pension income taxed. | does not tax |
Oregon: 4.75%-9.9%; no sales tax.
Nevada: No state income tax.
Arizona: Flat 2.5%.
|
| Colorado | partially taxes | 4.4% flat | $20K at 55-64; $24K at 65+. | partially taxes |
Wyoming: No state income tax.
Nebraska: Taxes retirement.
Kansas: Taxes most retirement.
|
| Connecticut | partially taxes | 3%-6.99% | Based on AGI ($75K/$100K phase-out). | partially taxes |
New York: $20K exclusion at 59.5+.
Massachusetts: 5% flat.
Rhode Island: $15K-$20K exemption.
|
| Delaware | partially taxes | 2.2%-6.6% | $12,500 pension exclusion at 60+. | does not tax |
Pennsylvania: No tax on retirement.
Maryland: Up to $34,300 exclusion at 65+.
New Jersey: Income-based exclusion.
|
| District of Columbia | taxes | 4%-10.75% | No retirement exemption. | does not tax |
Maryland: $34,300 exclusion at 65+.
Virginia: $12K deduction at 65+.
|
| Florida | does not tax | N/A | No state income tax. | does not tax |
Georgia: Up to $65K exclusion at 65+.
Alabama: Does not tax most pensions.
|
| Georgia | partially taxes | 1%-5.75% | $65K/person exclusion at 65+. | does not tax |
Florida: No income tax.
Tennessee: No income tax.
South Carolina: $10K-$15K deduction.
|
| Hawaii | partially taxes | 1.4%-11% | Employer pensions partially exempt. | does not tax | — |
| Idaho | taxes | 5.8% flat | No pension exclusion. | partially taxes |
Wyoming: No income tax.
Nevada: No income tax.
Montana: Taxes retirement.
|
| Illinois | does not tax | N/A | All qualified retirement income exempt. | does not tax |
Indiana: Flat 3.05%.
Kentucky: $31K exemption.
Missouri: Partial SS exemption.
|
| Indiana | taxes | 3.05% flat | No pension exclusion. | does not tax |
Illinois: All retirement exempt.
Kentucky: $31K exemption.
Ohio: No retirement tax.
|
| Iowa | partially taxes | 4.4%-5.7% | 55+ exempt. Full phase-in by 2026. | does not tax |
Illinois: All retirement exempt.
South Dakota: No income tax.
Nebraska: Taxes retirement.
|
| Kansas | partially taxes | 3.1%-5.7% | SS exempt below $75K AGI. | partially taxes |
Colorado: $20K-$24K exclusion.
Nebraska: Taxes retirement.
Missouri: Partial SS exemption.
|
| Kentucky | partially taxes | 4.5% flat | $31,110 per person exempt. | does not tax |
Illinois: All retirement exempt.
Indiana: Flat 3.05%.
Ohio: No retirement tax.
|
| Louisiana | partially taxes | 1.85%-4.25% | $6,000 exempt at 65+. | does not tax |
Texas: No income tax.
Mississippi: Exempts retirement.
Arkansas: $6,000 exemption.
|
| Maine | partially taxes | 5.8%-7.15% | Up to $35,000 deduction. | does not tax |
New Hampshire: No income tax.
|
| Maryland | partially taxes | 2%-5.75% | $34,300 exclusion at 65+ (plus local tax). | does not tax |
Delaware: $12,500 exclusion at 60+.
Pennsylvania: No retirement tax.
Virginia: $12K deduction at 65+.
|
| Massachusetts | taxes | 5% flat | No pension exclusion. | does not tax |
New Hampshire: No income tax.
Connecticut: AGI-based exemption.
Rhode Island: $15K-$20K exemption.
|
| Michigan | partially taxes | 4.25% flat | Exemption varies by age/income. | does not tax |
Illinois: All retirement exempt.
Indiana: Flat 3.05%.
Ohio: No retirement tax.
|
| Minnesota | taxes | 5.35%-9.85% | No pension exclusion. | partially taxes |
Iowa: SS exempt.
South Dakota: No income tax.
Wisconsin: SS exempt.
|
| Mississippi | does not tax | 4%-5% | Qualified retirement exempt. | does not tax |
Tennessee: No income tax.
Alabama: Low pension tax.
Louisiana: $6,000 exemption.
|
| Missouri | partially taxes | 2%-4.95% | SS exempt below $85K/$100K. $6K public pension exemption. | partially taxes |
Illinois: All retirement exempt.
Kansas: SS exempt below $75K.
Arkansas: $6,000 exemption.
|
| Montana | taxes | 4.7%-5.9% | No pension exclusion. | partially taxes |
Wyoming: No income tax.
Idaho: 5.8% flat.
South Dakota: No income tax.
|
| Nebraska | taxes | 2.46%-5.84% | No pension exclusion. | partially taxes |
South Dakota: No income tax.
Iowa: SS exempt.
Colorado: $20K-$24K exclusion.
|
| Nevada | does not tax | N/A | No state income tax. | does not tax |
California: 1%-13.3%.
Arizona: Flat 2.5%.
Utah: Flat 4.55%.
|
| New Hampshire | does not tax | N/A | No income tax. | does not tax |
Massachusetts: 5% flat.
Maine: $35K deduction.
Vermont: Taxes retirement.
|
| New Jersey | partially taxes | 1.4%-10.75% | Up to $100K exclusion (joint). | does not tax |
Pennsylvania: No retirement tax.
Delaware: $12,500 exclusion at 60+.
New York: $20K exclusion at 59.5+.
|
| New Mexico | taxes | 1.7%-5.9% | $8,000 exemption at 65+. | partially taxes |
Texas: No income tax.
Arizona: Flat 2.5%.
Colorado: $20K-$24K exclusion.
|
| New York | partially taxes | 4%-10.9% | $20K exclusion at 59.5+. Govt/military exempt. | does not tax |
Connecticut: AGI-based exemption.
New Jersey: Income-based exclusion.
Pennsylvania: No retirement tax.
|
| North Carolina | taxes | 3.99% flat | No pension exclusion. Dropping to 3.5% by 2027. | does not tax |
South Carolina: $10K-$15K deduction.
Tennessee: No income tax.
Virginia: $12K deduction at 65+.
|
| North Dakota | taxes | 1.95%-2.5% | No pension exclusion. | partially taxes |
Montana: Taxes retirement.
South Dakota: No income tax.
Minnesota: 5.35%-9.85%.
|
| Ohio | does not tax | N/A | No tax on retirement income. | does not tax |
Michigan: 4.25% flat.
Indiana: Flat 3.05%.
Kentucky: $31K exemption.
|
| Oklahoma | partially taxes | 0.25%-4.75% | $10,000 exclusion (per couple). | does not tax |
Texas: No income tax.
Kansas: SS exempt below $75K.
Arkansas: $6,000 exemption.
|
| Oregon | taxes | 4.75%-9.9% | No pension exclusion. No sales tax. | does not tax |
Washington: No income tax.
California: 1%-13.3%.
Nevada: No income tax.
|
| Pennsylvania | does not tax | N/A | All retirement income exempt. 3.07% flat on other. | does not tax |
Ohio: No retirement tax.
Delaware: $12,500 exclusion at 60+.
Maryland: $34,300 exclusion.
|
| Rhode Island | partially taxes | 3.75%-5.99% | $15K-$20K exemption based on AGI. | partially taxes |
Massachusetts: 5% flat.
Connecticut: AGI-based exemption.
|
| South Carolina | partially taxes | 0%-6.4% | $10K under 65; $15K at 65+. | does not tax |
North Carolina: Flat 3.99%.
Georgia: $65K exclusion at 65+.
|
| South Dakota | does not tax | N/A | No state income tax. | does not tax |
North Dakota: 1.95%-2.5%.
Minnesota: 5.35%-9.85%.
Iowa: SS exempt.
|
| Tennessee | does not tax | N/A | No income tax on wages or retirement. | does not tax |
Kentucky: $31K exemption.
North Carolina: Flat 3.99%.
Georgia: $65K exclusion.
|
| Texas | does not tax | N/A | No state income tax. | does not tax |
Louisiana: $6,000 exemption at 65+.
Oklahoma: $10K exclusion.
New Mexico: $8,000 exemption at 65+.
|
| Utah | taxes | 4.55% flat | No pension exclusion. | partially taxes |
Nevada: No income tax.
Arizona: Flat 2.5%.
Colorado: $20K-$24K exclusion.
|
| Vermont | taxes | 3.35%-8.75% | $10K exemption below income limits. | partially taxes |
New Hampshire: No income tax.
New York: $20K exclusion at 59.5+.
Massachusetts: 5% flat.
|
| Virginia | partially taxes | 2%-5.75% | $12,000 deduction at 65+. | does not tax |
Maryland: $34,300 exclusion at 65+.
North Carolina: Flat 3.99%.
DC: No retirement exemption.
|
| Washington | does not tax | N/A | No state income tax. 7% capital gains above $250K. | does not tax |
Oregon: 4.75%-9.9%.
Idaho: 5.8% flat.
|
| West Virginia | partially taxes | 2.36%-5.12% | $2,000 retirement exclusion at 65+. | partially taxes |
Ohio: No retirement tax.
Pennsylvania: No retirement tax.
Kentucky: $31K exemption.
|
| Wisconsin | partially taxes | 3.5%-7.65% | $5,000 exclusion for certain pensions. | partially taxes |
Illinois: All retirement exempt.
Iowa: SS exempt.
Minnesota: 5.35%-9.85%.
|
| Wyoming | does not tax | N/A | No state income tax. | does not tax |
Montana: Taxes retirement.
South Dakota: No income tax.
Colorado: $20K-$24K exclusion.
|