SeniorCareRanked

Senior Tax Rules by State

Retirement tax friendliness varies dramatically by state. Compare state income tax on Social Security, pensions, and retirement accounts, plus property tax breaks for seniors.

Most Tax-Friendly for Seniors

#1
Alaska
95
#2
Nevada
95
#3
South Dakota
95
#4
Wyoming
95
#5
Florida
92
#6
New Hampshire
92
#7
Tennessee
92
#8
Washington
92
#9
Mississippi
90
#10
Texas
90

Least Tax-Friendly for Seniors

#1
Connecticut
45
#2
Minnesota
50
#3
Vermont
50
#4
California
55
#5
Maryland
55
#6
Massachusetts
55
#7
Nebraska
55
#8
Oregon
55
#9
Maine
60
#10
New York
60

Federal Senior Tax Rules

Senior Standard Deduction
Extra $1,950 age 65+ (single) for 2026
Required Minimum Distributions
When and how much to withdraw at age 73
Social Security Taxation
How SS benefits are taxed federally and by state
Credit for the Elderly
Federal tax credit up to $7,500 for low-income seniors

Senior Tax Rules — All 50 States + DC

Alabama
Score 78
Alaska
Score 95
Arizona
Score 82
Arkansas
Score 76
California
Score 55
Colorado
Score 70
Connecticut
Score 45
Delaware
Score 78
District of Columbia
Score 65
Florida
Score 92
Georgia
Score 85
Hawaii
Score 72
Idaho
Score 75
Illinois
Score 88
Indiana
Score 75
Iowa
Score 82
Kansas
Score 65
Kentucky
Score 78
Louisiana
Score 80
Maine
Score 60
Maryland
Score 55
Massachusetts
Score 55
Michigan
Score 68
Minnesota
Score 50
Mississippi
Score 90
Missouri
Score 82
Montana
Score 65
Nebraska
Score 55
Nevada
Score 95
New Hampshire
Score 92
New Jersey
Score 68
New Mexico
Score 72
New York
Score 60
North Carolina
Score 78
North Dakota
Score 68
Ohio
Score 70
Oklahoma
Score 78
Oregon
Score 55
Pennsylvania
Score 88
Rhode Island
Score 60
South Carolina
Score 85
South Dakota
Score 95
Tennessee
Score 92
Texas
Score 90
Utah
Score 65
Vermont
Score 50
Virginia
Score 72
Washington
Score 92
West Virginia
Score 72
Wisconsin
Score 60
Wyoming
Score 95
Senior Tax data updated: July 21, 2026 · refresh cadence: annually (January after new IRS Rev. Proc.)
Methodology