Money
Which States Tax Social Security? State-by-State Rules and Map
Most states don’t tax Social Security. Here are the states’ rules from their own tax offices, and the average retired-worker benefit in each, in one table and a map.
Most states do not tax Social Security: some have no income tax at all, and most of the others take Social Security out of the income they tax. A handful tax it for some people, usually above an income limit or below an age. Each state’s page gives its rule from its own department of revenue, tax forms or laws, with the newest figures the state has published, and SSA’s own count of people getting benefits there.
| State | Taxes Social Security? | Average retired worker | People getting benefits |
|---|---|---|---|
| Alabama | No: Not taxed | $2,003.03 | 1,207,893 |
| Alaska | No: No state income tax | $2,054.51 | 123,083 |
| Arizona | No: Not taxed | $2,111.91 | 1,576,812 |
| Arkansas | No: Not taxed | $1,932.29 | 736,994 |
| California | No: Not taxed | $2,037.83 | 6,813,640 |
| Colorado | Partly: Taxed for some people | $2,163.50 | 1,035,297 |
| Connecticut | Partly: Taxed for some people | $2,308.36 | 765,437 |
| Delaware | No: Not taxed | $2,273.77 | 257,024 |
| District of Columbia | No: Not taxed | $2,139.24 | 88,265 |
| Florida | No: No state income tax | $2,048.91 | 5,294,001 |
| Georgia | No: Not taxed | $2,018.18 | 2,081,735 |
| Hawaii | Not yet checked: Not yet checked on the state’s own pages | $2,080.32 | 310,761 |
| Idaho | No: Not taxed | $2,042.45 | 421,169 |
| Illinois | No: Not taxed | $2,107.68 | 2,454,005 |
| Indiana | Not yet checked: Not yet checked on the state’s own pages | $2,117.87 | 1,473,765 |
| Iowa | No: Not taxed | $2,077.99 | 717,616 |
| Kansas | No: Not taxed | $2,147.63 | 612,962 |
| Kentucky | No: Not taxed | $1,953.13 | 1,059,779 |
| Louisiana | No: Not taxed | $1,927.15 | 992,482 |
| Maine | No: Not taxed | $2,001.83 | 388,279 |
| Maryland | No: Not taxed | $2,257.51 | 1,133,360 |
| Massachusetts | No: Not taxed | $2,220.49 | 1,409,032 |
| Michigan | No: Not taxed | $2,149.20 | 2,381,255 |
| Minnesota | Partly: Taxed for some people | $2,191.44 | 1,187,480 |
| Mississippi | No: Not taxed | $1,889.72 | 710,023 |
| Missouri | Not yet checked: Not yet checked on the state’s own pages | $2,030.22 | 1,415,977 |
| Montana | Yes: Taxed as on the federal return | $1,975.96 | 270,750 |
| Nebraska | No: Not taxed | $2,101.34 | 388,626 |
| Nevada | No: No state income tax | $2,015.72 | 629,413 |
| New Hampshire | No: No state income tax | $2,297.70 | 353,828 |
| New Jersey | No: Not taxed | $2,287.75 | 1,780,433 |
| New Mexico | Partly: Taxed for some people | $1,954.67 | 486,067 |
| New York | No: Not taxed | $2,099.59 | 3,924,458 |
| North Carolina | No: Not taxed | $2,067.94 | 2,385,531 |
| North Dakota | No: Not taxed | $2,016.71 | 153,839 |
| Ohio | No: Not taxed | $2,035.70 | 2,611,577 |
| Oklahoma | No: Not taxed | $2,008.69 | 868,591 |
| Oregon | No: Not taxed | $2,082.53 | 963,726 |
| Pennsylvania | No: Not taxed | $2,142.22 | 3,035,656 |
| Rhode Island | Not yet checked: Not yet checked on the state’s own pages | $2,154.96 | 248,674 |
| South Carolina | No: Not taxed | $2,084.98 | 1,333,647 |
| South Dakota | No: No state income tax | $2,007.81 | 206,052 |
| Tennessee | No: No state income tax | $2,045.22 | 1,592,535 |
| Texas | No: No state income tax | $2,034.33 | 4,996,895 |
| Utah | Partly: Taxed for some people | $2,168.28 | 487,611 |
| Vermont | Partly: Taxed for some people | $2,136.94 | 168,263 |
| Virginia | No: Not taxed | $2,168.06 | 1,735,496 |
| Washington | No: No state income tax | $2,199.17 | 1,526,417 |
| West Virginia | No: Not taxed | $1,974.30 | 482,115 |
| Wisconsin | No: Not taxed | $2,112.40 | 1,398,745 |
| Wyoming | No: No state income tax | $2,115.21 | 132,693 |
Download this table (CSV, opens in Excel) Each state and DC: whether it taxes Social Security (or that its rule is not yet checked on its own pages), for which tax year, the average retired-worker benefit and the number of people getting Social Security, with SSA’s month.
Sources (Social Security Administration unless named): OASDI Beneficiaries by State and County, 2025: Table 2 (number of beneficiaries, December 2025); OASDI Beneficiaries by State and County, 2025: Table 3 (amount of benefits, December 2025). Checked October 29, 2026.
How do states tax Social Security?
States that tax income start from the federal return, where up to 85% of Social Security can be taxable (IRS Publication 915). Most of them then let you subtract all of it. The few that do not each set their own rule: an age above which it is not taxed, an income below which it is not taxed, a credit that cancels part of the tax, or a cap on how much is taxed. A state page shows exactly which, and the line of the state return where it goes.
Every state raised by its rule
- Not yet checked on the state’s own pages: no answer 4 states
- Taxed as on the federal return 1 state
- Taxed for some people 6 states
- Has an income tax, but Social Security is not taxed 30 states and DC
- No state income tax 9 states
MontanaYes
Taxed as on the federal return (2026 rules)
Montana taxes the part of your Social Security that is taxable on your federal return, because its income tax starts from your federal taxable income. It has no separate subtraction for Social Security.
Its rule has not yet been read on its own tax agency’s pages, so this site gives no answer for it.
Touch a block, or tab to the map and move with the arrow keys.
Each block’s height and colour is its state’s rule for Social Security: lowest where there is no state income tax, then not taxed, taxed for some people, and tallest where it is taxed as on the federal return. A grey striped socket is a state whose rule has not been read on its own pages yet, so it has no block and no answer. The words are each state page’s own, from the state’s tax agency, forms and laws (read October 29, 2026); each page lists its sources. Our drawing.
What about the federal tax?
Federal tax applies in every state. Whether part of your benefits is taxable depends on your combined income: half your benefits plus your other income. Under $25,000 ($32,000 for a married couple filing jointly), none of it is. Work out the federal part.
Where do the averages come from?
The average retired-worker benefit for each state is SSA’s total monthly benefits for retired workers in the state, divided by the number of retired workers there, in December 2025 (counts, amounts). It is lower than SSA’s estimate for January 2027 because it is from a year earlier: December 2025 benefits already include the increase for 2026, but not the 3.6% increase for 2027. More on average benefits.
Figures checked October 29, 2026.
Questions people ask
How many states tax Social Security?
Six states tax it for some people (Colorado, Connecticut, Minnesota, New Mexico, Utah and Vermont), and Montana taxes it as on the federal return. Of the others, 39 states and DC do not tax it. Hawaii, Indiana, Missouri and Rhode Island are not yet checked on their own pages. Each state’s page says which tax year its rule is for.
Which states have no income tax?
Alaska, Florida, Nevada, New Hampshire, South Dakota, Tennessee, Texas, Washington and Wyoming have no broad income tax on wages or retirement income, so Social Security is not taxed there.
Does West Virginia still tax Social Security?
Not from tax year 2026: West Virginia’s phase-out ended, and all of it is exempt. For 2025 some people still paid on part of it. See the West Virginia page.