Retirement Income Tax by State: Who Taxes Social Security, Pensions & 401(k)s?
AI answer boxes can name the eight states that tax Social Security — but they cannot tell you how your specific pension and IRA withdrawals are treated, or how those two rules interact. This is the complete 2026 reference, with an interactive lookup and the full 50-state + D.C. table.
Look up your state
Select a state to see how it treats Social Security, pensions, and 401(k)/IRA withdrawals.
Retirement Income Tax by State (2026)
allmoneycalc.com — tax reference, not tax advice
13 states fully exempt all retirement income; 8 states tax Social Security to some degree (CO, CT, MN, MT, NM, RI, UT, VT). Verify specifics with your state revenue department.
State-by-State Retirement Income Tax
51 jurisdictions. "SS" = Social Security treatment; "Pension" and "401(k)/IRA" = withdrawal treatment. Source: Kiplinger (States That Tax Social Security Benefits 2026), Tax Foundation Facts & Figures 2026, state revenue departments.
| State | Social Security | Pension | 401(k)/IRA | Notes |
|---|---|---|---|---|
| Alabama (AL) | Exempt | Partial | Taxed | SS exempt. Defined-benefit pension partially excluded for taxpayers 65+; 401(k)/IRA taxed as ordinary income. |
| Alaska (AK) | Exempt | Exempt | Exempt | No state income tax. All retirement income untaxed at state level. |
| Arizona (AZ) | Exempt | Taxed | Taxed | SS exempt; pensions, 401(k) and IRA taxed at the 2.5% flat rate. |
| Arkansas (AR) | Exempt | Partial | Taxed | SS exempt. Retirement income exclusion up to $6,000/yr for taxpayers 60+; 401(k)/IRA taxed. |
| California (CA) | Exempt | Taxed | Taxed | SS exempt, but all other retirement income (pension, 401(k), IRA) taxed as ordinary income up to 13.3%. |
| Colorado (CO) | Partial | Taxed | Taxed | SS taxed but taxpayers 65+ may deduct all federally taxable SS up to AGI limits; flat 4.4% on other income. |
| Connecticut (CT) | Partial | Taxed | Taxed | SS exempt if AGI under $75k (single)/$100k (joint); max 25% of SS taxed above. Pension/IRA taxed as ordinary income. |
| Delaware (DE) | Exempt | Partial | Taxed | SS exempt. Retirement income exclusion up to $12,500/yr for taxpayers 60+; 401(k)/IRA taxed. |
| District of Columbia (DC) | Exempt | Partial | Taxed | SS exempt. Retirement income exclusion up to $8k/$24k by age; 401(k)/IRA taxed. |
| Florida (FL) | Exempt | Exempt | Exempt | No state income tax. All retirement income untaxed at state level. |
| Georgia (GA) | Exempt | Partial | Taxed | SS exempt. Retirement income exclusion up to $17,500/yr for taxpayers 65+; 401(k)/IRA taxed at 5.39% flat. |
| Hawaii (HI) | Exempt | Taxed | Taxed | SS exempt; pension, 401(k) and IRA taxed at 4%–11% graduated rates. |
| Idaho (ID) | Exempt | Taxed | Taxed | SS exempt; retirement income taxed at the 5.8% flat rate. |
| Illinois (IL) | Exempt | Exempt | Exempt | Fully exempts all retirement income (pensions, SS, 401(k), IRA). Other income taxed at 4.95% flat. |
| Indiana (IN) | Exempt | Taxed | Taxed | SS exempt; retirement income taxed at 3.05% flat. Local income taxes may apply. |
| Iowa (IA) | Exempt | Exempt | Exempt | Fully exempts all retirement income as of January 1, 2023. Other income taxed at 3.8% flat (2026). |
| Kansas (KS) | Exempt | Partial | Taxed | SS exempt (phased out 2024). Retirement income exclusion for 65+; 401(k)/IRA taxed. |
| Kentucky (KY) | Exempt | Taxed | Taxed | SS exempt; retirement income taxed at the 4.0% flat rate. |
| Louisiana (LA) | Exempt | Taxed | Taxed | SS exempt; retirement income taxed at ~3.0% flat (2025+ rate). |
| Maine (ME) | Exempt | Partial | Taxed | SS exempt. Partial retirement income exclusion for taxpayers 62+; 401(k)/IRA taxed. |
| Maryland (MD) | Exempt | Partial | Taxed | SS exempt. Pension exclusion up to $39.5k/yr for 65+; 401(k)/IRA taxed. Local income taxes may apply. |
| Massachusetts (MA) | Exempt | Taxed | Taxed | SS exempt; retirement income taxed at the 5.0% flat rate. |
| Michigan (MI) | Exempt | Partial | Taxed | SS exempt. Pension treatment varies by birth year (many fully exempt); 401(k)/IRA taxed at 4.25% flat. |
| Minnesota (MN) | Partial | Taxed | Taxed | SS taxed above income thresholds (subtraction phases out above ~$84k single/$108k joint); pension/IRA taxed as ordinary income. |
| Mississippi (MS) | Exempt | Exempt | Exempt | Fully exempts all retirement income. Other income taxed at 4.3% flat (2026). |
| Missouri (MO) | Exempt | Partial | Taxed | SS exempt (phased out). Retirement income exclusion up to $26k/yr for 62+/disabled; 401(k)/IRA taxed. |
| Montana (MT) | Partial | Taxed | Taxed | SS taxed to the same extent as federal (no extra state exemption); pension/IRA taxed as ordinary income. |
| Nebraska (NE) | Exempt | Partial | Taxed | SS exempt (phased out by 2025). Tiered retirement income exclusion for 65+; 401(k)/IRA taxed. |
| Nevada (NV) | Exempt | Exempt | Exempt | No state income tax. All retirement income untaxed at state level. |
| New Hampshire (NH) | Exempt | Exempt | Exempt | No earned-income tax; interest/dividend tax fully phased to 0% from 2025. Retirement income untaxed. |
| New Jersey (NJ) | Exempt | Partial | Taxed | SS exempt. Retirement/pension exclusion up to $100k/yr for 62+; 401(k)/IRA taxed as ordinary income. |
| New Mexico (NM) | Partial | Taxed | Taxed | SS exempt if AGI under $100k (single)/$150k (joint); pension/IRA taxed with a retirement income credit. |
| New York (NY) | Exempt | Partial | Taxed | SS exempt. Pension exclusion up to $20k/yr for taxpayers 59.5+; 401(k)/IRA taxed as ordinary income. |
| North Carolina (NC) | Exempt | Taxed | Taxed | SS exempt; retirement income taxed at the 4.5% flat rate. |
| North Dakota (ND) | Exempt | Partial | Partial | SS exempt. Eligible retirement income exclusion for 65+/retirees; 401(k)/IRA partially excluded. |
| Ohio (OH) | Exempt | Partial | Taxed | SS exempt. Retirement income exclusion up to $15.6k/yr for 65+; 401(k)/IRA taxed at 3.5% flat. |
| Oklahoma (OK) | Exempt | Partial | Taxed | SS exempt. Retirement income exclusion up to $25k/yr for 65+; 401(k)/IRA taxed at 4.75% flat. |
| Oregon (OR) | Exempt | Taxed | Taxed | SS exempt; pension, 401(k) and IRA taxed as ordinary income with a retirement income credit. |
| Pennsylvania (PA) | Exempt | Exempt | Exempt | Fully exempts retirement income after age 59.5 (pensions, SS, 401(k), IRA). Other income at 3.07% flat. Note PA inheritance tax. |
| Rhode Island (RI) | Partial | Taxed | Taxed | SS exempt if AGI under ~$107k (single)/$133.5k (joint); pension/IRA taxed at 5.99% flat. |
| South Carolina (SC) | Exempt | Partial | Taxed | SS exempt. Retirement income exclusion for 65+ (up to ~$30k/yr); 401(k)/IRA taxed. |
| South Dakota (SD) | Exempt | Exempt | Exempt | No state income tax. All retirement income untaxed at state level. |
| Tennessee (TN) | Exempt | Exempt | Exempt | No state income tax (Hall tax on investment income repealed 2021). All retirement income untaxed. |
| Texas (TX) | Exempt | Exempt | Exempt | No state income tax. All retirement income untaxed at state level. |
| Utah (UT) | Partial | Taxed | Taxed | SS taxed but a retirement tax credit offsets it for most moderate-income filers; pension/IRA taxed at 4.55% flat. |
| Vermont (VT) | Partial | Taxed | Taxed | SS exempt if AGI under $65k (single)/$85k (joint); pension/IRA taxed as ordinary income. |
| Virginia (VA) | Exempt | Partial | Taxed | SS exempt. Retirement income subtraction up to $12k–$36k by age; 401(k)/IRA taxed at 5.75% flat. |
| Washington (WA) | Exempt | Exempt | Exempt | No state income tax. Note: 7% capital gains excise tax applies above $262k/yr; does not apply to retirement distributions. |
| West Virginia (WV) | Exempt | Partial | Taxed | SS exempt (phase-out completed 2026). Retirement income modification up to ~$64k/yr; 401(k)/IRA taxed at ~4.82% flat. |
| Wisconsin (WI) | Exempt | Partial | Taxed | SS exempt. Retirement income exclusion for 65+ (up to ~$10k/yr); 401(k)/IRA taxed as ordinary income. |
| Wyoming (WY) | Exempt | Exempt | Exempt | No state income tax. All retirement income untaxed at state level. |
The retirement & relocation money cluster
Retirement income tax is one input in a bigger relocation decision. See the sister tools in our money cluster:
- Sales Tax by State — combined state + local rates for 51 jurisdictions
- Property Tax by State — effective rates and an annual-tax estimator
- Cross-State Take-Home Comparison — compare net pay after moving
- Estate & Inheritance Planning — estatefig.com (how state estate/inheritance taxes interact with retirement assets)
Related calculators
Educational summary of published 2026 state tax treatment, not tax advice. State rules change and contain income-based exemptions; verify with the state revenue department or a CPA. Source: Kiplinger "States That Tax Social Security Benefits" (2026), Tax Foundation Facts & Figures 2026, and state revenue departments.