Which States Tax Social Security Benefits? (2026 List)

For tax year 2026, eight states tax Social Security benefits: Colorado, Connecticut, Minnesota, Montana, New Mexico, Rhode Island, Utah and Vermont. The other states leave benefits alone, and most of the eight offer income-based exemptions or credits, so many retirees there pay little or nothing.

The 2026 list: states that tax Social Security

Here are the eight states that still include Social Security benefits in their income tax for tax year 2026:

• Colorado
• Connecticut
• Minnesota
• Montana
• New Mexico
• Rhode Island
• Utah
• Vermont

Being on this list does not mean every retiree in these states pays tax on benefits. Most of the eight offer exemptions or credits based on income. Many retirees with modest incomes end up owing little or no state tax on their Social Security.

The table below puts the 2026 picture for all 50 states in one place.

We have deliberately not listed exact dollar thresholds. State limits can differ by filing status and can change from one year to the next. For the precise figures that apply to you, check your state's department of revenue or taxation website, or speak with a local tax preparer.

States that recently stopped taxing benefits

The list has been shrinking for several years. Four states have recently ended their tax on Social Security:

• West Virginia phased its tax out over several years and fully exempts benefits starting with tax year 2026.
• Kansas ended its tax on Social Security benefits.
• Missouri stopped taxing benefits starting in 2024.
• Nebraska stopped taxing benefits starting in 2025.

If you live in one of these states and used to see a state line for Social Security on your return, that should no longer apply. If you made estimated state payments or had extra state tax withheld to cover benefits in the past, it may be worth reviewing those amounts.

States with no broad income tax

Nine states do not have a broad personal income tax on wages and retirement income, so Social Security is not taxed there either:

• Alaska
• Florida
• Nevada
• New Hampshire
• South Dakota
• Tennessee
• Texas
• Washington
• Wyoming

Keep in mind that having no income tax does not always mean lower costs overall. These states may rely more on sales taxes, property taxes or other fees. When comparing places to retire, it helps to look at the full picture, not just income tax.

Why the list keeps changing

State tax rules on retirement income are set by each state legislature, and they can change from year to year. In just the last few years, West Virginia, Kansas, Missouri and Nebraska all moved off the list. Other states may adjust their exemption limits or credits without removing the tax entirely.

That has two practical consequences. First, an article or table you read a few years ago may now be out of date. Second, the rules that apply to you are the ones in effect for the specific tax year you are filing, not the year you happen to be reading about them. When in doubt, the instructions for your state's income tax return for that year are the most reliable place to check.

How state tax differs from federal tax

Many retirees pay no state tax on Social Security but still owe federal tax on part of it. The two systems are separate.

The federal rules

The federal government taxes up to 85% of benefits depending on your provisional income, which is your other income plus tax-exempt interest plus half of your Social Security. For single filers, nothing is taxable below $25,000 of provisional income, up to 50% between $25,000 and $34,000, and up to 85% above $34,000. For married couples filing jointly, the matching limits are $32,000 and $44,000. These limits are not adjusted for inflation, which is why more retirees owe tax over time.

Our guide Is Social Security taxable? explains this in detail, and the Social Security tax calculator works out the taxable share for you.

Why your other income matters for state tax too

States that tax benefits generally apply their own exemptions, subtractions or credits, and these are usually tied to income. That is why two people with the same benefit can pay different state tax: their other income determines both the federal taxable amount and whether they qualify for the state's relief.

SSI is different

Supplemental Security Income is never taxable, federally or by states. If you are not sure which program you receive, our guide to SSI vs. SSDI explains the difference.

Worked example: same benefit, two different outcomes

Here is a simplified look at how income affects whether benefits are taxed at all. The federal rules below are exact; the state outcome depends on your state's specific rules.

Retiree A: modest other income

A single retiree receives $24,000 a year in Social Security and has $10,000 of other income from a small pension.

• Provisional income: $10,000 + ($24,000 × 50%) = $22,000
• That is below the $25,000 federal threshold, so none of the benefit is federally taxable.
• With income this low, a retiree in one of the eight states would also be a strong candidate for that state's income-based exemption or credit.

Retiree B: higher other income

Another single retiree receives the same $24,000 in benefits but has $50,000 of other income from IRA withdrawals and investments.

• Provisional income: $50,000 + ($24,000 × 50%) = $62,000
• That is well above $34,000, so up to 85% of the benefit can be federally taxable: 85% × $24,000 = $20,400.
• If this person lives in one of the eight states, whether the state taxes that amount depends on whether their income is under the state's exemption limit.

Large IRA withdrawals are often what pushes retirees over these lines. Our required minimum distributions guide explains how those mandatory withdrawals are calculated.

What to do next

• Confirm your state's current rules. Visit your state revenue department's website and search for its retirement income or Social Security guidance.
• Look at your full federal picture first. Federal deductions for people 65 and older, including the temporary $6,000 senior deduction, can lower your overall tax. See senior tax deductions for 2026 and 2027.
• Review withholding. You can ask Social Security to withhold federal tax from benefits. State withholding rules vary.
• Plan before moving. If you are thinking of relocating in retirement, compare all state taxes, not only the tax on benefits.

This guide is for general education and is not financial, tax or legal advice. Rules and amounts can change; confirm details with the Social Security Administration, the IRS or Medicare. Spotted an error? Let us know.