Retiree Income Tax by State, 2026: The Dataset

How much state income tax does a retiree pay in each state in 2026?

The state bill on retirement income ranges from $0 to $9,926 across these rows (the most: a single filer with $150,000 in Oregon). A married couple, both 70, with $40,000 of Social Security, a $30,000 private pension and $30,000 of IRA withdrawals pays $5,084 of federal income tax in every state, and state income tax of $0 in 23 of the 51 jurisdictions, a median of $781 where it is taxed, and the most, $2,957, in Oregon. Age matters too: at $80,000 the same couple pays less state tax at 70 than at 62 in 25 states.

CC0 1.0 public-domain dedication. Version 2026.1, updated 2026-10-02.

State income tax for a married couple at 70, by income

Both spouses 70, standard deduction; income is Social Security plus a private pension and IRA withdrawals in equal parts. Columns are gross income.

State income tax for a single retiree at 70, by income

Age 70, standard deduction; income is Social Security plus IRA withdrawals.

The other ten combinations (age 62; pension only; the single filer's other mixes; the couple's other mixes) are in the CSV and JSON.

How the households are built

Every row is one household: a filing status, an age (both spouses the same age on a joint return), a gross income from $40,000 to $150,000, and one of three income mixes. Social Security is 40% of gross income, capped at $30,000 for a single filer and $50,000 for a couple; the rest is IRA withdrawals, a private pension, or half of each. These are illustrations chosen to span typical retiree incomes, not averages.

Fields

Method

Every figure was computed by QuantCalc's open tax engines, federal 2.0.0 and state 1.12.0, the engines behind the public federal and state tax APIs, for the 2026 tax year. Federal tax uses the tax rate schedule (the IRS Tax Table, used below $100,000 of taxable income, differs by a few dollars). On a joint return the pension and IRA withdrawals are split evenly between the spouses, so each spouse's own retirement exclusion applies. Every row carries its full inputs and can be re-run through the public APIs. The engine documentation gives the official source of every federal and state rule; the federal rules these rows lean on:

• Rev. Proc. 2025-32: 2026 inflation-adjusted items (incl. One Big Beautiful Bill amendments)
• Rev. Proc. 2025-32: 2026 inflation-adjusted items (incl. One Big Beautiful Bill amendments)
• 26 U.S. Code § 151
• 26 U.S. Code § 86
• State rules, one page per state with its revenue department's sources: state tax engine documentation

Not included: local income taxes, which the engine models for 11 states (Delaware, Indiana, Iowa, Kentucky, Maryland, Michigan, Missouri, New York, Ohio, Oregon, Pennsylvania) by county, city or school district; property and sales taxes; itemized deductions; and credits that need facts the rows do not carry. "Private pension": public, military and federal civil-service pensions get different exclusions in many states; the pension-exclusion map covers them.

Questions

Which states do not tax retirement income in 2026?

13 jurisdictions charge no state income tax on any row of this dataset: Alaska, Florida, Illinois, Iowa, Mississippi, Nevada, New Hampshire, Pennsylvania, South Dakota, Tennessee, Texas, Washington, Wyoming. Many more charge nothing at lower incomes; filter the CSV by state_tax = 0 for your income.

Does my age change my state income tax?

Yes, in many states. Exclusions for pensions, IRA withdrawals or Social Security often start at 55, 59½, 62 or 65, and some grow with age. For a married couple with $80,000 of Social Security, pension and IRA income, state tax is lower at 70 than at 62 in 25 states: Alabama, Arizona, Arkansas, California, District of Columbia, Hawaii, Idaho, Indiana, Kansas, Louisiana, Maryland, Massachusetts, Minnesota, Missouri, Montana, Nebraska, New Mexico, Ohio, Oregon, Rhode Island, South Carolina, Utah, Vermont, Virginia, Wisconsin.

Is a pension taxed differently from IRA withdrawals?

In some states. For a married couple at 70 with $80,000 of income, the state tax is lower when the non-Social-Security part is a private pension than when it is IRA withdrawals in 3 states: Alabama, Maryland, Rhode Island. Public, military and federal pensions get their own exclusions in many states (see the pension-exclusion map).

Is federal tax the same in every state?

Yes. Federal income tax does not depend on the state; only the state column changes.

What is not included?

Local income taxes (county, city and school-district taxes), property and sales taxes, itemized deductions, and state credits that need facts the rows do not carry (property tax or rent paid, dependants). Each state page lists its local income taxes.

Can I reuse this data?

Yes. The CSV and JSON are dedicated to the public domain (CC0 1.0): copy, modify and publish them without asking. A link back is appreciated, not required.

Related

• Ten retiree households priced in every state: the study behind the headline comparisons
• State income tax calculator for retirees: your own numbers, your state
• State retirement tax rules 2026: the policy facts (rates, exclusions, Social Security treatment) per state
• The tax on a Roth conversion in every state

Price your own 2026 return and year-end moves in your state
Free: your 2026 baseline, one move in full and your combined total.

An estimate, not tax advice. These are computed examples for the 2026 tax year from QuantCalc's open tax engine. Your own return depends on facts these rows do not include. Check any decision with your tax preparer before acting.

@misc{quantcalc2026retireeincometaxineverystate2026taxon40k,
  title  = {Retiree Income Tax in Every State, 2026: Tax on $40k to $150k of Pension, IRA and Social Security},
  author = {{QuantCalc Research}},
  year   = {2026},
  url    = {https://quantcalc.app/data/retiree-tax-by-state-2026/},
  note   = {Accessed <date>}
}