Rating

Retiree Tax Friendliness

Scale56-100

Graded like school, from F (56) to A+ (100). Higher is better.

About This Ranking

Goal

Highlight states that tax retirees lightly: little or no state income tax on Social Security and IRA or 401(k) withdrawals for a typical and a well-off retired couple, and no estate or inheritance tax for their children. This is state law, not tax advice.

Sources

Data behind the rating

2 sources

State retiree income, estate, and inheritance tax law

Tax year 2026; state law as of September 2026

Data: Each state's 2026 rules for Social Security, IRA and 401(k) withdrawals, retirement exclusions, age 65 deductions and credits, rates, and estate and inheritance taxes, compiled from state tax forms, statutes, and revenue department guidance.
What it tells us: Works out one state return per couple from the state's own rules; the link is the national rate table the brackets start from, and the methodology lists each state's sources.

IRS tax year 2026 inflation adjustments

Tax year 2026

Data: The 2026 federal standard deduction, the added amounts and $6,000 senior deduction for people 65 and older, and the federal brackets.
What it tells us: Gives each couple's taxable Social Security, federal AGI, and federal taxable income, which most state returns start from.

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