State retirement tax comparison
How retirement income is taxed in all 50 states and the District of Columbia (Washington, D.C.). Nine states have no income tax, fifteen apply a flat rate, and twenty-seven (including DC) use progressive brackets. Compare any two states side-by-side, or browse the full list.
Compare two states
Select any two states to see a side-by-side summary: tax type, top rate, standard deduction, and how each state treats Social Security, pensions, and retirement account withdrawals. The data below is 2025 tax year; selecting a state links to its full guide.
Pick a state in each dropdown to compare them side by side. We’ve started you on Texas vs. California.
Select a state to see its retirement tax summary.
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No-tax states
Nine states levy no personal income tax at all. Every dollar of retirement income (401(k) withdrawals, pensions, Social Security, investment gains) is free from state tax. Federal tax still applies, and property and sales taxes vary by locality, so “no income tax” does not mean “no taxes.”
| State | Income tax | Social Security | Pension | Retirement accts |
|---|---|---|---|---|
| Alaska | None | Exempt | Exempt | Exempt |
| Florida | None | Exempt | Exempt | Exempt |
| Nevada | None | Exempt | Exempt | Exempt |
| New Hampshire | None | Exempt | Exempt | Exempt |
| South Dakota | None | Exempt | Exempt | Exempt |
| Tennessee | None | Exempt | Exempt | Exempt |
| Texas | None | Exempt | Exempt | Exempt |
| Washington | None | Exempt | Exempt | Exempt |
| Wyoming | None | Exempt | Exempt | Exempt |
Flat-rate states
Fifteen states apply a single flat rate to all taxable income. Many exempt Social Security in full and offer partial exclusions for pensions or retirement account withdrawals, often gated by age.
| State | Rate | Social Security | Pension | Retirement accts |
|---|---|---|---|---|
| Arizona | 2.5% | Exempt | Partial | Taxed |
| Colorado | 4.4% | Taxed | Taxed | Partial |
| Georgia | 5.39% | Exempt | Taxed | Partial |
| Idaho | 5.7% | Exempt | Taxed | Taxed |
| Illinois | 4.95% | Exempt | Exempt | Exempt |
| Indiana | 3% | Exempt | Taxed | Partial |
| Iowa | 3.8% | Exempt | Partial | Partial |
| Kentucky | 4% | Exempt | Taxed | Partial |
| Louisiana | 3% | Exempt | Partial | Partial |
| Massachusetts | 5% | Exempt | Taxed | Taxed |
| Michigan | 4.25% | Exempt | Taxed | Taxed |
| Mississippi | 4.4% | Exempt | Exempt | Exempt |
| North Carolina | 4.25% | Exempt | Taxed | Taxed |
| Pennsylvania | 3.07% | Exempt | Exempt | Exempt |
| Utah | 4.55% | Taxed | Taxed | Taxed |
Progressive states
Twenty-seven jurisdictions (26 states plus the District of Columbia) use progressive brackets. The “rate” column shows the top marginal rate: the rate on the highest dollar earned. Most retirees pay less, since their income falls in lower brackets. Click any state to see full bracket detail.
| State | Top rate | Social Security | Pension | Retirement accts |
|---|---|---|---|---|
| Alabama | 5% | Exempt | Taxed | Partial |
| Arkansas | 3.9% | Exempt | Taxed | Partial |
| California | 13.3% | Exempt | Taxed | Taxed |
| Connecticut | 6.99% | Partial | Taxed | Taxed |
| Delaware | 6.6% | Exempt | Taxed | Partial |
| District of Columbia | 10.75% | Exempt | Partial | Partial |
| Hawaii | 11% | Exempt | Taxed | Taxed |
| Kansas | 5.58% | Exempt | Taxed | Taxed |
| Maine | 7.15% | Exempt | Taxed | Partial |
| Maryland | 6.5% | Exempt | Taxed | Partial |
| Minnesota | 9.85% | Partial | Taxed | Taxed |
| Missouri | 4.7% | Exempt | Partial | Taxed |
| Montana | 5.9% | Partial | Partial | Partial |
| Nebraska | 5.2% | Exempt | Taxed | Taxed |
| New Jersey | 10.75% | Exempt | Taxed | Partial |
| New Mexico | 5.9% | Partial | Partial | Partial |
| New York | 10.9% | Exempt | Partial | Partial |
| North Dakota | 2.5% | Exempt | Taxed | Taxed |
| Ohio | 3.13% | Exempt | Taxed | Taxed |
| Oklahoma | 4.75% | Exempt | Taxed | Partial |
| Oregon | 9.9% | Exempt | Taxed | Taxed |
| Rhode Island | 5.99% | Partial | Taxed | Partial |
| South Carolina | 6.2% | Exempt | Taxed | Partial |
| Vermont | 8.75% | Partial | Taxed | Partial |
| Virginia | 5.75% | Exempt | Taxed | Partial |
| West Virginia | 4.82% | Partial | Taxed | Partial |
| Wisconsin | 7.65% | Exempt | Taxed | Partial |
How this works
Rates and exemptions on this page reflect the 2025 tax year. Each state’s treatment of retirement income is summarized into three categories: Exempt (fully excluded from state income tax), Partial (capped, age-gated, or income-limited), and Taxed (no exclusion). Each covers Social Security, pensions, and withdrawals from 401(k), IRA, and similar retirement accounts.
State tax data is simplified: standard deductions are used in place of itemized deductions, and local or city income taxes (e.g. New York City, Yonkers, some Ohio municipalities) are not modeled. Some states use “retirement income exclusions” that combine pensions and account withdrawals under a single cap. Age gates are shown as “Partial” because the full exemption only applies above a specified age (commonly 55, 60, 62, or 65).
For the full methodology (how exemptions resolve, how brackets are applied, and which states have income thresholds for Social Security) see the state tax section of How It Works. To model your own retirement income across any state, use the free calculator; state-by-state comparison is a Pro feature.