Retirement Taxes by State (2025)

Of the 37 jurisdictions we can publish, 6 tax Social Security benefits for at least some filers and 31 do not. 12 tax none of the three categories we track — Social Security, pensions, or 401(k) and IRA withdrawals.

"Does this state tax retirement income?" almost never has a yes-or-no answer. Most states tax one category and exempt another, or exempt income up to a cap, above an age, and below an income limit. The table below separates the categories so you can see which rule actually applies to you.

Retirement treatment shown for tax year 2025, the most recent year for which states have published these rules. Rate schedules elsewhere on this site are for a later tax year; the two are verified separately and are labelled separately.

Jurisdictions published

of 51

Tax Social Security

for some filers

Tax none of the three

Tax year

2025

All 37 published jurisdictions

Sort by any column. "Partly" means the state excludes some of the income — usually up to a dollar cap, above an age, or below an income limit. Open a state for the exact exclusion and the source it came from.

How each state taxes Social Security, pensions and retirement accounts in 2025

Alaska	No	No	No	No	0
Arizonaprov.	No	Partly	Yes	Yes	2
Connecticutprov.	Some filers	Partly	Partly	Partly	1.5
Delawareprov.	No	Partly	Partly	Partly	1
Florida	No	No	No	No	0
Georgiaprov.	No	Partly	Partly	Partly	1
Illinoisprov.	No	No	No	No	0
Indianaprov.	No	Partly	Yes	Yes	2
Iowaprov.	No	No	No	No	0
Kansasprov.	No	Partly	Yes	Yes	2
Kentuckyprov.	No	Partly	Partly	Partly	1
Louisianaprov.	No	No	Partly	Partly	1
Maineprov.	No	Partly	Partly	Partly	1
Marylandprov.	No	Partly	Partly	Partly	1
Massachusettsprov.	No	No	Yes	Yes	2
Minnesotaprov.	Some filers	Yes	Yes	Yes	2.5
Mississippiprov.	No	No	No	No	0
Missouriprov.	No	Partly	Partly	Partly	1
Nevada	No	No	No	No	0
New Hampshire	No	No	No	No	0
New Mexicoprov.	Some filers	Yes	Yes	Yes	2.5
New Yorkprov.	No	No	Partly	Partly	1
North Carolinaprov.	No	Partly	Yes	Yes	2
Oklahomaprov.	No	Partly	Yes	Yes	2
Oregonprov.	No	Yes	Yes	Yes	2
Pennsylvaniaprov.	No	No	No	Partly	0.5
Rhode Island	Some filers	Partly	Partly	Partly	1.5
South Carolinaprov.	No	Partly	Partly	Partly	1
South Dakota	No	No	No	No	0
Tennessee	No	No	No	No	0
Texas	No	No	No	No	0
Vermontprov.	Some filers	Partly	Yes	Yes	2.5
Virginiaprov.	No	Yes	Yes	Yes	2
Washington	No	No	No	No	0
West Virginiaprov.	Some filers	Partly	Yes	Yes	2.5
Wisconsinprov.	No	Partly	Partly	Partly	1
Wyoming	No	No	No	No	0

The three questions that decide your bill

Is Social Security in the state base? Most states that start from federal AGI subtract benefits straight back out. A handful do not, and of those most exempt benefits below an income threshold — so the answer for a given retiree often depends on total income rather than on the state alone.

Is the pension public or private? Several states draw the line here rather than on amount. Government pensions are exempt in states where private ones are fully taxed.

Is it a pension or an account? A defined benefit pension and a 401(k) are the same money to you and different money to some states. Alabama exempts defined benefit pensions and taxes IRA withdrawals.

Exclusions, age thresholds and income limits

Named retirement income exclusions, with amounts, minimum ages and income limits, for tax year 2025
Jurisdiction	Exclusion	Amount	Min age	Income limit
Arizona	Public pension subtraction	$2,500	—	—
	Uniformed services retirement subtraction	—	—	—
Connecticut	Social Security benefit adjustment	—	—	$75,000 / $100,000
	Pension and annuity / IRA subtraction modification	—	—	$100,000 / $150,000
Delaware	Pension and eligible retirement income exclusion (60+)	$12,500	60	—
	Pension exclusion (under 60)	$2,000	—	—
Georgia	Retirement income exclusion (ages 62-64)	$35,000	62	—
	Retirement income exclusion (age 65+)	$65,000	65	—
	Military retirement exclusion	$17,500	—	—
Illinois	Retirement income subtraction (Publication 120)	—	—	—
Indiana	Civil service annuity deduction	$16,000	62	—
	Military retirement deduction	—	—	—
Iowa	Retirement income exclusion	—	55	—
Kansas	Social security benefits subtraction	—	—	—
	KPERS retirement benefits subtraction	—	—	—
Kentucky	Pension income exclusion (Schedule P)	$31,110	—	—
Louisiana	Annual retirement income exemption (65+)	$12,000	65	—
	State retirement system exemption	—	—	—
Maine	Pension income deduction	$48,216	—	—
	Military retirement exemption	—	—	—
Maryland	Maryland pension exclusion	$41,200	—	—
	Senior tax credit	$1,000	65	$100,000
Massachusetts	Contributory government pension exclusion	—	—	—
	FICA / Medicare / Railroad Retirement contribution deduction	$2,000	—	—
Minnesota	Social Security Benefit Subtraction	—	—	$84,490 / $108,320
Mississippi	Exempt retirement income	—	—	—
Missouri	Social Security deduction	—	62	—
	Public pension exemption	$47,633	—	—
	Private pension exemption	$6,000	—	$25,000
New Mexico	Social Security income tax exemption	—	—	$100,000 / $150,000
New York	Pension and annuity income exclusion	$20,000	59	—
	Social Security and Tier 1 railroad retirement exclusion	—	—	—
North Carolina	Bailey settlement exemption	—	—	—
Oklahoma	Retirement benefits exclusion	$10,000	—	—
Oregon	Retirement income credit	—	62	$22,500 / $45,000
Pennsylvania	Eligible retirement plan distributions after retirement age	—	—	—
Rhode Island	Pension and Annuity Income Modification	$50,000	—	$107,000 / $133,500
	Social Security Modification	—	—	$107,000 / $133,500
	Military Service Pension Modification	—	—	—
South Carolina	Retirement income deduction (under 65)	$3,000	—	—
	Retirement income deduction (65+)	$10,000	65	—
	Age 65 and older deduction	$15,000	65	—
Vermont	Social Security exemption	—	—	$50,000 / $65,000
	Civil Service Retirement System exclusion	$10,000	—	$60,000 / $75,000
	Other eligible retirement system exclusion	$10,000	—	$60,000 / $75,000
	Military retirement exclusion	$10,000	—	—
Virginia	Age deduction	$12,000	—	$50,000 / $75,000
West Virginia	Social Security decreasing modification	—	—	$50,000 / $100,000
Wisconsin	Retirement income subtraction (age 67+)	$24,000	67	—
	Retirement income subtraction (age 65+, low income)	$5,000	65	$15,000

Income limits are shown as single / joint where both are published. A dash means the state publishes no figure for that column, not that the limit is zero.

What this page does not tell you

These are the rules a state applies to retirement income, not a calculation of your bill. Whether a particular pension or account qualifies for an exclusion usually turns on the plan, your age, your service history and your income — facts this dataset does not hold about you.

14 jurisdictions are withheld from every figure and count on this page because we could not establish the treatment from a primary source: Alabama, Arkansas, California, Colorado, District of Columbia, Hawaii, Idaho, Michigan, Montana, Nebraska, New Jersey, North Dakota, Ohio, Utah. They are excluded rather than estimated. That is deliberate: a wrong "does not tax Social Security" is exactly the kind of claim someone moves house on.

How we verify this data · Sources · Disclaimer — this is published information, not tax advice.

Retirement Taxes by State (2025)

Where retirement income is taxed

All 37 published jurisdictions

The three questions that decide your bill

Exclusions, age thresholds and income limits

What this page does not tell you