This dataset lists the 51 U.S. state-tax jurisdictions (50 states + DC) and, for each, the policy facts that determine how retirement income is taxed: the top marginal income-tax rate, the standard deduction, whether Social Security benefits are taxed, whether qualified retirement income (pensions, 401(k)/IRA distributions) is exempt, any dollar-capped retirement-income exclusion, and whether a traditional→Roth conversion is treated the same way. The table is sortable by any column; the full data is also available as CSV and JSON below.
What this is: A structured, per-jurisdiction snapshot of the retirement-tax rules that matter most for withdrawal and Roth-conversion planning — pulled directly from the same engine that powers the QuantCalc calculator, so the numbers here are never out of sync with the app.
Full dataset (51 jurisdictions)
Click any column header to sort. All 51 rows are shown — use your browser's find (Ctrl/Cmd+F) to locate a specific state, or download the CSV/JSON for offline analysis.
| Code | State / Jurisdiction | Top Marginal Rate (Single) | Brackets (Single) | Std. Deduction (Single) | Std. Deduction (MFJ) | Taxes Social Security | Exempts Qualified Retirement Income | Retirement Income Exclusion (Single) | Retirement Income Exclusion (MFJ) | Exclusion Min. Age | Roth Conversion Pooled in Capped Exclusion | Conversion Exclusion Min. Age | Taxes LTCG as Ordinary Income |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| AL | Alabama | 5.00% | 3 | $3,000 | $8,500 | No | No | $6,000 | $12,000 | 65 | Yes | 65 | Yes |
| AK | Alaska | 0.00% | — | $0 | $0 | No | No | $0 | $0 | — | No | — | No |
| AZ | Arizona | 2.50% | 1 | $16,100 | $32,200 | No | No | $0 | $0 | — | No | — | Yes |
| AR | Arkansas | 3.70% | 5 | $2,470 | $4,940 | No | No | $6,000 | $12,000 | — | No | — | Yes |
| CA | California | 12.30% | 9 | $5,900 | $11,800 | No | No | $0 | $0 | — | No | — | Yes |
| CO | Colorado | 4.40% | 1 | $16,100 | $32,200 | Yes | No | $0 | $0 | — | No | — | Yes |
| CT | Connecticut | 6.99% | 7 | $15,000 | $24,000 | Yes | No | $0 | $0 | — | No | — | Yes |
| DE | Delaware | 6.60% | 7 | $3,250 | $6,500 | No | No | $12,500 | $25,000 | 60 | No | — | Yes |
| DC | District of Columbia | 10.75% | 7 | $15,000 | $30,000 | No | No | $0 | $0 | — | No | — | Yes |
| FL | Florida | 0.00% | — | $0 | $0 | No | No | $0 | $0 | — | No | — | No |
| GA | Georgia | 4.99% | 1 | $15,000 | $30,000 | No | No | $65,000 | $130,000 | 65 | No | — | Yes |
| HI | Hawaii | 11.00% | 12 | $8,000 | $16,000 | No | No | $0 | $0 | — | No | — | Yes |
| ID | Idaho | 5.30% | 2 | $16,100 | $32,200 | No | No | $0 | $0 | — | No | — | Yes |
| IL | Illinois | 4.95% | 1 | $2,925 | $5,850 | No | Yes | $0 | $0 | — | No | — | Yes |
| IN | Indiana | 2.95% | 1 | $1,000 | $2,000 | No | No | $0 | $0 | — | No | — | Yes |
| IA | Iowa | 3.80% | 1 | $16,100 | $32,200 | No | Yes | $0 | $0 | 55 | No | — | Yes |
| KS | Kansas | 5.58% | 2 | $3,605 | $8,240 | No | No | $0 | $0 | — | No | — | Yes |
| KY | Kentucky | 3.50% | 1 | $3,360 | $3,360 | No | No | $31,110 | $62,220 | — | Yes | — | Yes |
| LA | Louisiana | 3.00% | 1 | $12,838 | $25,676 | No | No | $12,324 | $24,648 | 65 | Yes | 65 | Yes |
| ME | Maine | 7.15% | 3 | $15,700 | $31,400 | No | No | $49,824 | $99,648 | — | No | — | Yes |
| MD | Maryland | 6.50% | 10 | $3,400 | $6,850 | No | No | $40,600 | $81,200 | 65 | No | — | Yes |
| MA | Massachusetts | 5.00% | 1 | $4,400 | $8,800 | No | No | $0 | $0 | — | No | — | Yes |
| MI | Michigan | 4.25% | 1 | $5,900 | $11,800 | No | No | $67,610 | $135,220 | — | Yes | 60 | Yes |
| MN | Minnesota | 9.85% | 4 | $15,300 | $30,600 | Yes | No | $0 | $0 | — | No | — | Yes |
| MS | Mississippi | 4.00% | 2 | $2,300 | $4,600 | No | Yes | $0 | $0 | 60 | No | — | Yes |
| MO | Missouri | 4.70% | 8 | $16,100 | $32,200 | No | No | $6,000 | $12,000 | — | No | — | No |
| MT | Montana | 5.65% | 2 | $16,100 | $32,200 | Yes | No | $0 | $0 | — | No | — | Yes |
| NE | Nebraska | 4.55% | 3 | $8,850 | $17,700 | No | No | $0 | $0 | — | No | — | Yes |
| NV | Nevada | 0.00% | — | $0 | $0 | No | No | $0 | $0 | — | No | — | No |
| NH | New Hampshire | 0.00% | — | $0 | $0 | No | No | $0 | $0 | — | No | — | No |
| NJ | New Jersey | 10.75% | 7 | $1,000 | $2,000 | No | No | $75,000 | $100,000 | 62 | Yes | 62 | Yes |
| NM | New Mexico | 5.90% | 6 | $16,100 | $32,200 | Yes | No | $0 | $0 | — | No | — | Yes |
| NY | New York | 10.90% | 9 | $8,000 | $16,050 | No | No | $20,000 | $40,000 | 59 | Yes | 59 | Yes |
| NC | North Carolina | 3.99% | 1 | $12,750 | $25,500 | No | No | $0 | $0 | — | No | — | Yes |
| ND | North Dakota | 2.50% | 3 | $16,100 | $32,200 | No | No | $0 | $0 | — | No | — | Yes |
| OH | Ohio | 2.75% | 2 | $0 | $0 | No | No | $0 | $0 | — | No | — | Yes |
| OK | Oklahoma | 4.50% | 4 | $6,350 | $12,700 | No | No | $10,000 | $20,000 | — | Yes | — | Yes |
| OR | Oregon | 9.90% | 4 | $2,910 | $5,820 | No | No | $0 | $0 | — | No | — | Yes |
| PA | Pennsylvania | 3.07% | 1 | $0 | $0 | No | Yes | $0 | $0 | — | No | — | Yes |
| RI | Rhode Island | 5.99% | 3 | $11,200 | $22,400 | Yes | No | $50,000 | $100,000 | 67 | No | — | Yes |
| SC | South Carolina | 5.21% | 2 | $15,000 | $30,000 | No | No | $0 | $0 | 65 | Yes | — | Yes |
| SD | South Dakota | 0.00% | — | $0 | $0 | No | No | $0 | $0 | — | No | — | No |
| TN | Tennessee | 0.00% | — | $0 | $0 | No | No | $0 | $0 | — | No | — | No |
| TX | Texas | 0.00% | — | $0 | $0 | No | No | $0 | $0 | — | No | — | No |
| UT | Utah | 4.45% | 1 | $16,100 | $32,200 | Yes | No | $0 | $0 | — | No | — | Yes |
| VT | Vermont | 8.75% | 4 | $7,850 | $15,700 | Yes | No | $0 | $0 | — | No | — | Yes |
| VA | Virginia | 5.75% | 4 | $8,750 | $17,500 | No | No | $12,000 | $24,000 | 65 | No | — | Yes |
| WA | Washington | 0.00% | — | $0 | $0 | No | No | $0 | $0 | — | No | — | No |
| WV | West Virginia | 4.58% | 5 | $2,000 | $4,000 | No | No | $0 | $0 | — | No | — | Yes |
| WI | Wisconsin | 7.65% | 4 | $13,960 | $25,840 | No | No | $24,000 | $48,000 | 67 | Yes | 67 | Yes |
| WY | Wyoming | 0.00% | — | $0 | $0 | No | No | $0 | $0 | — | No | — | No |
CC-BY-4.0 — free for any use including republication and journalism, with attribution to QuantCalc Research.
Methodology
Source: Every value in this dataset is emitted directly by QuantCalc's frozen, production state-tax engine through its own policy dump. Nothing on this page is hand-transcribed from a state statute or DOR publication into HTML — it reads the same configuration the live calculator uses at request time.
Consistency: The engine's JavaScript port (used in the browser-side calculator) is checked against this C engine by an exhaustive JS↔C parity check that sweeps a dense grid of inputs per jurisdiction and asserts numeric agreement. That check is what lets this dataset, the interactive calculator, and the C backend all report the same figures.
Scope: Fields cover the top marginal bracket rate and standard deduction (single/MFJ), Social Security taxability, whether qualified retirement income is fully exempt, any dollar-capped retirement-income exclusion and its minimum age, whether a Roth conversion is pooled into that capped exclusion (and at what age), and whether long-term capital gains are taxed as ordinary income. It does not include every nuance of every state's code — phase-outs, local taxes, and narrower carve-outs are modeled in the engine but not surfaced as columns here in v2026.1.
Reproducibility: This page and the CSV/JSON beside it are produced in one pass straight from the state-tax engine, so the three cannot disagree. Against the same version of the engine, every data row reproduces exactly.
Not tax advice: This is reference data for research and planning purposes, not a substitute for professional tax advice. State tax law changes; consult a qualified advisor before making decisions based on any single jurisdiction's rules.
Turn these numbers into a conversion plan
Knowing whether your state exempts retirement income or pools Roth conversions into a capped exclusion is the first step. The Roth Conversion Planner turns it into a year-by-year conversion schedule for your own numbers.
Plan your Roth conversions →Changelog
- v2026.1 — initial release. 51 jurisdictions, read from the frozen state-tax engine.
Dataset license: CC-BY-4.0. QuantCalc is an independent retirement-planning research project. Not affiliated with, endorsed by, or sponsored by any state or federal agency. Not financial, tax, or legal advice.
Cite this dataset
QuantCalc Research (2026). State Retirement Tax Data 2026. https://quantcalc.app/data/state-retirement-tax/2026/ (accessed <date>).
BibTeX
@misc{quantcalc2026stateretirementtaxdata2026,
title = {State Retirement Tax Data 2026},
author = {{QuantCalc Research}},
year = {2026},
url = {https://quantcalc.app/data/state-retirement-tax/2026/},
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/data/state-retirement-tax/2026/.
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