Which states tax Social Security and pensions (2026)
As of October 18, 2026, 8 states tax Social Security benefits in some form: Colorado, Connecticut, Minnesota, Montana, New Mexico, Rhode Island, Utah and Vermont. Another 33 states and the District of Columbia exempt benefits, and 9 states have no income tax on retirement income at all.
Every row links to the state's own revenue department. Click a column to sort, or filter to the states that tax benefits.
| State | Taxes Social Security? | Social Security rule | Pensions and retirement income | Military retirement | State revenue department source | Checked | As of |
|---|---|---|---|---|---|---|---|
| Alabama | No | Exempt. | Defined-benefit pensions (public and private) exempt; 401(k) and IRA withdrawals taxable. | Exempt. | Alabama revenue department | Primary source read 2026-10-18; 401(k) and IRA treatment per state guidance, verify | 2026-10-18 |
| Alaska | No income tax | No state income tax. | No state income tax on retirement income. | No state income tax. | Alaska revenue department | Per state guidance, verify | 2026-10-18 |
| Arizona | No | Exempt. | Up to $2,500 per person of U.S. government and Arizona state or local pension income can be subtracted; other pensions, including other states' public pensions, are taxable. | Exempt: 100% of uniformed-services retirement pay can be subtracted. | Arizona revenue department | Primary source read 2026-10-18 | 2026-10-18 |
| Arkansas | No | Exempt. | First $6,000 of retirement income exempt (public and private). | Exempt. | Arkansas revenue department | Primary source read 2026-10-18; military cell per state guidance, verify | 2026-10-18 |
| California | No | Exempt. | Pensions, 401(k) and IRA withdrawals taxable (public and private). | Taxable for residents; confirm any new military exclusion with the FTB. | California revenue department | Primary source read 2026-10-18; military cell; instructions read were the 2023 edition per state guidance, verify | 2026-10-18 |
| Colorado | Yes, partly | Age 65+: subtract all federally taxed benefits. Age 55-64: full subtraction only if AGI is $75,000 or less (single) or $95,000 or less (joint), otherwise capped at $20,000. Under 55: survivor benefits only. | Pension subtraction up to $24,000 (age 65+) or $20,000 (age 55-64); Social Security subtraction reduces what is left for other income. | Same pension subtraction rules apply. | Colorado revenue department | Primary source read 2026-10-18 | 2026-10-18 |
| Connecticut | Yes, partly | Exempt if federal AGI is under $75,000 (single, married filing separately) or under $100,000 (joint, head of household, surviving spouse). Above that, up to 25% of benefits can be taxed. | Pension and traditional IRA subtraction when federal AGI is under $100,000 (single, head of household) or $150,000 (joint), phased in by income. | Exempt. | Connecticut revenue department | Primary source read 2026-10-18; military cell per state guidance, verify | 2026-10-18 |
| Delaware | No | Exempt. | Pension exclusion up to $12,500 at age 60+ ($2,000 under 60). | Pension exclusion of up to $12,500 applies to military retirement pay at any age. | Delaware revenue department | Primary source read 2026-10-18; military cell per state guidance, verify | 2026-10-18 |
| District of Columbia | No | Exempt. | Age 62+: up to $3,000 subtraction of taxable pension income, with an income test. | Taxable; limited subtraction. | District of Columbia revenue department | Primary source read 2026-10-18; pension and military cells ($3,000 senior pension subtraction not confirmed on a current form) per state guidance, verify | 2026-10-18 |
| Florida | No income tax | No state income tax. | No state income tax on retirement income. | No state income tax. | Florida revenue department | Primary source read 2026-10-18 | 2026-10-18 |
| Georgia | No | Exempt. | Retirement income exclusion up to $35,000 (age 62-64) or $65,000 (age 65+) per person. | Included in the retirement income exclusion; a separate military retirement exclusion (2025 HB 266) cannot be combined with it. | Georgia revenue department | Primary source read 2026-10-18; military cell per state guidance, verify | 2026-10-18 |
| Hawaii | No | Exempt. | Employer-funded pensions exempt; distributions from your own voluntary contributions are taxable. | Exempt as an employer-funded pension. | Hawaii revenue department | Primary source read 2026-10-18; military cell per state guidance, verify | 2026-10-18 |
| Idaho | No | Exempt. | Deduction at age 65 (or disabled and 62+) only for specific sources (civil service, military, Idaho firefighter and police funds); capped and reduced by Social Security. | Eligible for the retirement benefits deduction. | Idaho revenue department | Primary source read 2026-10-18; Social Security cell per state guidance, verify | 2026-10-18 |
| Illinois | No | Exempt. | Qualified retirement income (pensions, 401(k), IRA) exempt. | Exempt. | Illinois revenue department | Primary source read 2026-10-18; military cell per state guidance, verify | 2026-10-18 |
| Indiana | No | Exempt. | Most pensions and retirement withdrawals taxable (flat rate); federal civil service retirement adjustment at age 62+ (capped). | Deductible in full (2022 and later), including survivor benefits. | Indiana revenue department | Primary source read 2026-10-18 | 2026-10-18 |
| Iowa | No | Exempt. | Retirement income excluded at age 55+, if disabled, or as a qualifying survivor (2023 and later). | Exempt at any age. | Iowa revenue department | Primary source read 2026-10-18 | 2026-10-18 |
| Kansas | No | Exempt (since 2024). | KPERS, Kansas police and fire, federal and military retirement benefits exempt; private pensions appear taxable. | Exempt. | Kansas revenue department | Primary source read 2026-10-18; private-pension cell per state guidance, verify | 2026-10-18 |
| Kentucky | No | Exempt. | Retirement income exclusion up to $31,110 per person (all pension types). | Exempt through the exclusion and military provisions. | Kentucky revenue department | Primary source read 2026-10-18; military cell per state guidance, verify | 2026-10-18 |
| Louisiana | No | Exempt (federally taxed benefits may be excluded). | Public pensions exempt; retirement exclusion of $12,000 at age 65+ starting 2025, indexed yearly. | Exempt. | Louisiana revenue department | Primary source read 2026-10-18; military cell per state guidance, verify | 2026-10-18 |
| Maine | No | Exempt. | Deduction up to $48,216 per person for 2025, reduced by Social Security benefits and phased out at high income. | Military retirement pay is not reduced by the Social Security offset. | Maine revenue department | Primary source read 2026-10-18; military cell per state guidance, verify | 2026-10-18 |
| Maryland | No | Exempt. | Exclusion up to $41,200 for 2025 at age 65+ or disabled, reduced by Social Security benefits. | Subtract up to $20,000 (age 55+) or $12,500 (under 55). | Maryland revenue department | Primary source read 2026-10-18 | 2026-10-18 |
| Massachusetts | No | Exempt. | Many public pensions (Massachusetts, other states' and federal contributory plans) exempt; most private pensions taxable. | Exempt under 1997 law; confirm with DOR. | Massachusetts revenue department | Primary source read 2026-10-18; military cell per state guidance, verify | 2026-10-18 |
| Michigan | No | Exempt. | Deductions depend on birth year (before 1946, 1946-1952, 1953-1958, later); public pensions get larger deductions. | Exempt. | Michigan revenue department | Primary source read 2026-10-18; military cell; dollar caps differ across Treasury documents per state guidance, verify | 2026-10-18 |
| Minnesota | Yes, partly | 2025 returns: full subtraction if AGI is under $108,320 (joint) or $84,490 (single or head of household); the subtraction drops 10% for each $4,000 of AGI above that. | Private pensions taxable; qualified public pension subtraction available. | Exempt. | Minnesota revenue department | Primary source read 2026-10-18 | 2026-10-18 |
| Mississippi | No | Exempt. | Qualified retirement income exempt; early distributions are taxable. | Exempt. | Mississippi revenue department | Primary source read 2026-10-18 | 2026-10-18 |
| Missouri | No | Exempt: 100% of the taxable amount (age 62+ or disability benefits). | Public pensions exempt up to a cap ($47,633 for 2025); private pension deduction up to $6,000, income-tested. | Reported as a subtraction. | Missouri revenue department | Primary source read 2026-10-18; military cell per state guidance, verify | 2026-10-18 |
| Montana | Yes, partly | Taxed to the extent it is federally taxable; the 2025 Form 2 has no separate Social Security subtraction. | Taxable; flat $5,660 subtraction at age 65+ ($11,320 if both spouses are 65+) on the 2025 return. | Working military retirees who stayed or became residents may subtract 50% of military retirement income (limited to Montana earned income) for five years. | Montana revenue department | Primary source read 2026-10-18 | 2026-10-18 |
| Nebraska | No | Exempt: the entire federally taxed amount (tax year 2024 and later). | Pensions taxable; no general exclusion. | Exempt: 100% of military retirement benefits (2022 and later). | Nebraska revenue department | Primary source read 2026-10-18 | 2026-10-18 |
| Nevada | No income tax | No state income tax. | No state income tax on retirement income. | No state income tax. | Nevada revenue department | Primary source read 2026-10-18 | 2026-10-18 |
| New Hampshire | No income tax | No state income tax. | No tax on wages or pensions; the interest and dividends tax was repealed January 1, 2025. | No state income tax. | New Hampshire revenue department | Primary source read 2026-10-18; no tax on wages or pensions per state guidance, verify | 2026-10-18 |
| New Jersey | No | Exempt. | At age 62+ or disabled with income of $150,000 or less, exclusion up to $100,000 (joint), $75,000 (single, head of household) or $50,000 (separate); joint filers get 50% at $100,001-$125,000 and 25% at $125,001-$150,000. | Exempt. | New Jersey revenue department | Primary source read 2026-10-18; Social Security and military cells per state guidance, verify | 2026-10-18 |
| New Mexico | Yes, partly | Exempt if federal AGI is $100,000 or less (single), $75,000 or less (married filing separately) or $150,000 or less (joint, head of household, surviving spouse). Above the limit the benefits are taxed. | Exemption of up to $8,000 at age 65+ (or blind) that phases out as AGI rises (none above $51,000 joint or $28,500 single). | Exemption of up to $30,000 of armed forces retirement pay per retiree (PIT-ADJ line 24). | New Mexico revenue department | Primary source read 2026-10-18 | 2026-10-18 |
| New York | No | Exempt. | NY State, local and federal government pensions can be fully subtracted; up to $20,000 exclusion for other qualifying pensions at age 59 1/2+. | Exempt. | New York revenue department | Primary source read 2026-10-18; military cell per state guidance, verify | 2026-10-18 |
| North Carolina | No | Exempt. | Private pensions taxable; certain government pensions vested by August 12, 1989 exempt (Bailey). | Deduction for qualifying uniformed-services retirement pay (Schedule S, line 21). | North Carolina revenue department | Primary source read 2026-10-18; Social Security and military cells per state guidance, verify | 2026-10-18 |
| North Dakota | No | Subtracted on Form ND-1 (line 15); confirm any income limit in the instructions. | Pensions taxable. | Military retirement benefits deductible up to the federally taxed amount. | North Dakota revenue department | Primary source read 2026-10-18; Social Security income limit per state guidance, verify | 2026-10-18 |
| Ohio | No | Exempt. | Retirement income credit (small, income-tested) for taxed pension, IRA and 401(k) income; $50 credit at age 65+. | Retired uniformed-services pay is deductible. | Ohio revenue department | Primary source read 2026-10-18 | 2026-10-18 |
| Oklahoma | No | Exempt. | Up to $10,000 of retirement income excluded; federal civil service (CSRS) benefits fully excludable. | Exempt (100%, 2022 and later). | Oklahoma revenue department | Primary source read 2026-10-18 | 2026-10-18 |
| Oregon | No | Exempt. | Federal pension subtraction for the share of service before October 1, 1991; retirement income credit at 62+ is income-tested. | Confirm with DOR. | Oregon revenue department | Primary source read 2026-10-18; military cell per state guidance, verify | 2026-10-18 |
| Pennsylvania | No | Exempt. | Eligible plan distributions after retirement age are exempt; IRA withdrawals before age 59 1/2 are taxable. | Exempt. | Pennsylvania revenue department | Primary source read 2026-10-18; military cell per state guidance, verify | 2026-10-18 |
| Rhode Island | Yes, partly | Exempt at full retirement age if federal AGI is $107,000 or less (single, head of household, separate) or $133,500 or less (joint). Otherwise the federally taxable amount is taxed. | Modification up to $50,000 (2025) of pension income at full retirement age, same AGI limits; IRA income does not qualify. | Separate military service pension modification; the same income cannot be used for both. | Rhode Island revenue department | Primary source read 2026-10-18 | 2026-10-18 |
| South Carolina | No | Exempt. | Retirement deduction up to $10,000 at age 65+; with the age-65 deduction the combined cap is $15,000 per person. | Deductible in full at any age (2022 and later). | South Carolina revenue department | Primary source read 2026-10-18 | 2026-10-18 |
| South Dakota | No income tax | No state income tax. | No state income tax on retirement income. | No state income tax. | South Dakota revenue department | Primary source read 2026-10-18 | 2026-10-18 |
| Tennessee | No income tax | No state income tax. | No state income tax on retirement income. | No state income tax. | Tennessee revenue department | Primary source read 2026-10-18 | 2026-10-18 |
| Texas | No income tax | No state income tax. | No state income tax on retirement income. | No state income tax. | Texas revenue department | Primary source read 2026-10-18 | 2026-10-18 |
| Utah | Yes, partly | Taxed on the federal amount, then a Social Security benefits credit that phases out as income rises; many retirees owe little or nothing. | Retirement credit of up to $450 per person if born on or before December 31, 1952; cannot be combined with the Social Security or military credits. | Military retirement credit of 4.5% of taxable military retirement pay. | Utah revenue department | Primary source read 2026-10-18 | 2026-10-18 |
| Vermont | Yes, partly | 2025: full exemption if AGI is $55,000 or less (single) or $70,000 or less (joint); partial exemption up to $64,999 / $79,999; none at $65,000 / $80,000 or more. | Exclusion for certain federal and military retirement income with AGI limits; only one retirement-related exemption per return. | Military retirement exclusion, which can be taken alongside the Social Security exemption. | Vermont revenue department | Primary source read 2026-10-18; pension cell per state guidance, verify | 2026-10-18 |
| Virginia | No | Exempt. | Age deduction up to $12,000 per person (born by January 1, 1961 for 2025), reduced $1 for each $1 of AGI over $50,000 (single) or $75,000 (joint), counted without Social Security. | Military retirement subtraction (capped, age rules). | Virginia revenue department | Primary source read 2026-10-18; military cell per state guidance, verify | 2026-10-18 |
| Washington | No income tax | No income tax on wages or retirement income. | Pensions are not taxed; the state taxes only large long-term capital gains. | No state income tax. | Washington revenue department | Primary source read 2026-10-18; no tax on wages or retirement income; the 7% capital gains excise tax is confirmed per state guidance, verify | 2026-10-18 |
| West Virginia | No | Exempt: 100% of benefits for taxable years beginning on or after January 1, 2026 (W. Va. Code 11-21-12; Tax Division page). | $8,000 modification for age 65+ and certain public pensions; income-tested during the phase-in. | Exempt. | West Virginia revenue department | Primary source read 2026-10-18 | 2026-10-18 |
| Wisconsin | No | Exempt. | Age 67+: subtract up to $24,000 ($48,000 for certain joint filers) of qualified retirement income starting 2025; age 65+: up to $5,000 with income limits. | Exempt. | Wisconsin revenue department | Primary source read 2026-10-18 | 2026-10-18 |
| Wyoming | No income tax | No state income tax. | No state income tax on retirement income. | No state income tax. | Wyoming revenue department | Primary source read 2026-10-18; no income tax (read on State of Wyoming pages, not the revenue department) per state guidance, verify | 2026-10-18 |
Key numbers
- States taxing Social Security benefits: 8 (CO, CT, MN, MT, NM, RI, UT, VT).
- States that exempt benefits and have an income tax: 33, plus the District of Columbia.
- States with no income tax on retirement income: 9.
- West Virginia completed its phase-out: 100% of benefits exempt for taxable years beginning January 1, 2026.
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Methodology
Each row records how the state treats federally taxable Social Security benefits, ordinary pension and retirement account withdrawals, and military retirement pay, for tax year 2025 returns and 2026 law as of October 18, 2026. "Yes, partly" means the state taxes some benefits for some filers, usually above an income line. Age and income exemptions are summarized, not complete. The "Checked" column says whether the rule was read on the state revenue department's own page, form instructions or statute on October 18, 2026 ("Primary source read", with any cell not confirmed there called out) or is taken from state guidance and labelled "Per state guidance, verify". The federal tax on benefits and the new federal senior deduction are separate from state rules and are not in this table.
Changelog
- 2026-10-18: first edition, 50 states and DC. West Virginia moved to exempt for 2026. Nebraska, Kansas and Missouri shown as exempt.
The Retirement Literacy Foundation is a nonprofit and sells nothing here. State rules change and many have income tests; confirm your own numbers on the linked state revenue department page or with a tax professional.
Hans Goldstein is an Enrolled Agent, admitted to practice before the Internal Revenue Service. Not affiliated with or endorsed by the IRS. General education, not tax or legal advice for your situation. Cite as: Retirement Literacy Foundation, "Which states tax Social Security and pensions (2026)," October 18, 2026, https://retirementliteracyfoundation.org/data/states-that-tax-social-security-and-pensions/