How Much State Income Tax on Your Retirement Income? Six Income Levels, Single and Married, in Every State (2026)

Published 2026-10-28. Tax year 2026 (the return filed in early 2027).

How much state income tax will a retiree pay in 2026, state by state, as income rises?

For a couple at 67 with $40,000 of Social Security and the rest from an IRA, $100,000 of 2026 income draws state income tax in 29 of 51 jurisdictions, from $76 up to $2,953 in Oregon (median of the taxing states $927). 13 jurisdictions tax none of it at any income level priced (Alaska, Florida, Illinois, Iowa, Mississippi, Nevada, New Hampshire, Pennsylvania, South Dakota, Tennessee, Texas, Washington, Wyoming). Income changes the map: at $60,000 only 5 jurisdictions tax the couple, at $300,000 38 do, and among the states that tax both $100,000 and $300,000, 11 lose five or more places in the ranking as the income rises (California, Delaware, District of Columbia, Hawaii, Idaho, Maryland, Minnesota, New York, Rhode Island, South Carolina, Virginia) while 11 gain five or more (Alabama, Arizona, Arkansas, Indiana, Kansas, Massachusetts, Nebraska, North Carolina, Ohio, Oklahoma, West Virginia). For a single retiree with $24,000 of Social Security, $80,000 of income is taxed in 33 jurisdictions, most in Oregon ($3,412).

Your own income, all 51 jurisdictions: your retirement tax in every state
Free: enter your Social Security, IRA, pension and other income and see the federal and state tax in every state, ranked.

The two retirees and the six income levels

Both households are 67 and on Social Security; the rest of each total income is a traditional IRA withdrawal (a couple's split evenly between the spouses). The figure is the 2026 state income tax on the whole return, and its share of the total income (Social Security included): the effective state rate. The federal tax is the same in every state.

The ranking changes with income

At $60,000 the couple pays state income tax in 5 jurisdictions; at $300,000, in 38. 33 states leave the smaller income untaxed and tax the larger one: their exclusions and senior deductions cover a modest retirement income in full and a large one only in part. The order of the taxing states moves too. Among the 29 states that tax the couple at both $100,000 and $300,000 (rank 1 = the lowest tax among them), those that exclude a capped amount look cheap at the lower income and climb as the income passes the cap; those that tax from the first dollar at a flat or gently graduated rate, already dear at the lower income, end up among the cheaper ones.

Each state's own exclusions, with their official sources, are on its state guide and in the pension-exclusion map. To rank all 51 for your own income mix, use your retirement tax in every state.

Every state, every income level

Related: Ten retiree households priced in every state · Which states tax retirement income, by type · Which states tax Social Security · State income tax calculator · States with no income tax

Download the data

Every case on this page, with its inputs: retirement-income-tax-by-state-and-income-2026.csv (the 612 household-income-state cases) · retirement-income-tax-by-state-and-income-2026.json (CC0, with the federal table). Dollar amounts in USD a year.

Questions

How much state income tax will I pay on my retirement income?

It depends on the state and the income. For a couple at 67 with $40,000 of Social Security and IRA withdrawals, $100,000 of income drew state tax in 29 jurisdictions in 2026, from nothing up to $2,953 in Oregon.

Which states tax retirement income the least?

13 jurisdictions charged no state income tax on these retirees at any income level: Alaska, Florida, Iowa, Illinois, Mississippi, New Hampshire, Nevada, Pennsylvania, South Dakota, Tennessee, Texas, Washington, Wyoming. Among the states that tax it, the order changes with income.

How much is California state tax on $100,000 of retirement income?

For a couple at 67 with $40,000 of Social Security and $60,000 of IRA withdrawals, $103 in 2026 (0.1% of the income); at $300,000, $15,086.

How much is New York state tax on retirement income?

For the same couple, $155 on $100,000 and $12,033 on $300,000. New York's pension and annuity exclusion is per person and capped, so its share grows with the income.

Does Georgia tax retirement income?

Not for this couple at $60,000 ($0); at $300,000 the state tax was $4,990, because its retirement exclusion is capped per person.

Does Pennsylvania tax IRA withdrawals in retirement?

Not these: the state tax was $0 for the couple even at $300,000 of Social Security and IRA income.

Method and sources

Every figure was computed by QuantCalc's open tax engines (federal 2.5.1, state 1.21.2) through the household module the free state income tax calculator runs, then recomputed by the C engines behind the federal and state tax APIs from independently written requests, agreeing to the cent. The state engine receives the federal return's figures (the taxable Social Security, the federal tax) as a state return reads them. Each state's rules and their official sources are documented in the state tax engine documentation; the federal sources:

• 26 U.S. Code § 86
• Publication 915, Social Security and Equivalent Railroad Retirement Benefits
• 26 U.S. Code § 151
• Rev. Proc. 2025-32: 2026 inflation-adjusted items (incl. One Big Beautiful Bill amendments)

What is not modelled

• The Indiana and Maryland figures include the county income tax every county there levies, on the state return, at a default county rate: Indiana at 1.75% (county rates); Maryland at 3.12% (county rates). A resident pays their own county's rate. Other local income taxes (city and school-district taxes, and county taxes in other states) are not included (see local income tax on retirement income).
• Income tax only: no property or sales tax.
• One income mix (Social Security plus traditional IRA withdrawals): a pension, 401(k) money, capital gains or interest are taxed differently in many states (see which states tax retirement income, by type).
• Everyone is 67; exclusions with an age test treat younger retirees differently. The standard deduction throughout.
• Couples' IRA withdrawals are split evenly between the spouses; a state that caps an exclusion per person treats an uneven split differently.
• The households are illustrations, not averages.

An estimate, not tax advice. These are computed examples for the 2026 tax year from QuantCalc's open tax engines (federal 2.5.1, state 1.21.2). Your own return depends on facts these examples do not include. Check any decision with your tax preparer before acting.

@misc{quantcalc2026stateincometaxonretirementincomebystatea,
  title  = {State Income Tax on Retirement Income by State and Income Level (2026): $40,000 to $300,000, All 51 Jurisdictions},
  author = {{QuantCalc Research}},
  year   = {2026},
  url    = {https://quantcalc.app/research/retirement-income-tax-by-state-and-income-2026/},
  note   = {Accessed <date>}
}