In 2026, 8 states still tax at least some Social Security benefits: CO, CT, MN, MT, NM, RI, UT, VT. The other 43 jurisdictions exempt Social Security from state income tax entirely, most of them regardless of income.
States taxing Social Security (2026)
| State | How it treats Social Security |
|---|---|
| Colorado | Age-tiered: full exemption 65+, partial relief 55-64, full tax under 55 |
| Connecticut | Exempt below threshold, 25% of gross taxed above |
| Minnesota | Subtraction phases out above threshold |
| Montana | Always taxed (federal conformity) |
| New Mexico | Exempt below threshold, full tax above (cliff) |
| Rhode Island | Exempt only at Full Retirement Age (67)+ and below threshold |
| Utah | Credit phases out above threshold |
| Vermont | Exemption ramps out above threshold |
Several of these states exempt benefits below an income threshold, so many residents still owe nothing.
Methodology
Taken from the 2026 state Social Security tax dataset (51 jurisdictions): the list is every jurisdiction flagged as taxing Social Security benefits.
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Changelog
- v2026.1 — first publication. Figures computed from the 2026 tax-constants mirror and committed datasets.
Cite this dataset
QuantCalc Research (2026). Which states tax Social Security benefits in 2026?. https://quantcalc.app/answers/states-that-tax-social-security/ (accessed <date>).
BibTeX
@misc{quantcalc2026whichstatestaxsocialsecuritybenefitsin20,
title = {Which states tax Social Security benefits in 2026?},
author = {{QuantCalc Research}},
year = {2026},
url = {https://quantcalc.app/answers/states-that-tax-social-security/},
note = {Accessed <date>}
}Machine-readable citation metadata (schema.org identifier and citation fields) is embedded in this page's JSON-LD, at the stable identifier https://quantcalc.app/answers/states-that-tax-social-security/.