State-tax decision reference
States That Tax Social Security Benefits in 2026
Just 8 states still tax Social Security benefits at the state level in 2026: Colorado, Connecticut, Minnesota, Montana, New Mexico, Rhode Island, Utah, and Vermont. Every other state — including the 9 states with no income tax at all — fully exempts Social Security from state tax. Federal taxation is a separate layer and applies everywhere, no matter which state you live in.
Want your own number, not just your state's rule?
Open the Social Security taxability calculator →The 8 states that tax Social Security
Each state sets its own income thresholds and mechanics — some fully exempt benefits below a set income line and tax some or all above it, some phase a deduction out gradually, and one offsets the tax with a credit that itself phases out. None of these states taxes 100% of benefits at every income level; all of them exempt at least lower-income retirees.
| State | How it works (most recently published figures) |
|---|---|
| Colorado tax year 2026 | Filers 65 or older can subtract the full amount of Social Security included in federal taxable income — no dollar cap. Filers 55–64 get the same unlimited subtraction if AGI is $75,000 or less (single) or $95,000 or less (joint); above those amounts the subtraction is capped at $20,000 and shared with other pension income. Filers under 55 get no Social Security-specific subtraction unless the benefit is a death benefit. |
| Connecticut tax year 2026 | Social Security is fully deductible if federal AGI is under $75,000 (single or married filing separately) or $100,000 (married filing jointly, head of household, or qualifying surviving spouse). Above those thresholds, a state worksheet phases the deduction down, so a shrinking share of the federally taxable benefit stays exempt as income rises. |
| Minnesota tax year 2026 | The simplified subtraction method exempts all Social Security included in AGI below $86,410 (single/head of household), $110,780 (married filing jointly/surviving spouse), or $55,390 (married filing separately) for 2026. Above those levels, the subtraction phases out 10% for every $4,000 of AGI over the threshold ($2,000 for married filing separately) until it reaches zero. An alternative method is also available if it produces a larger benefit. |
| Montana tax year 2025 | Montana has no Social Security-specific exemption. Since tax year 2024 the state return starts from federal taxable income, so whatever share of benefits the IRS already counts as taxable (0%, 50%, or up to 85%) flows straight onto the Montana return and is taxed at the state's 4.7% or 5.9% bracket rates. A separate age-65 exemption applies to income generally, not to Social Security specifically. |
| New Mexico tax year 2026 | Social Security is fully exempt if AGI is under $100,000 (single), $150,000 (married filing jointly, head of household, or surviving spouse), or $75,000 (married filing separately) — statutory thresholds in place since tax year 2022. Above those levels, the federally taxable share of benefits (up to 85%) is taxed at New Mexico's ordinary rates. |
| Rhode Island tax year 2025 | Social Security is fully exempt only for filers who have reached Social Security full retirement age AND have federal AGI under $107,000 (single, head of household, or married filing separately) or $133,500 (married filing jointly or qualifying widow(er)). There is no partial phase-out — it is an all-or-nothing cliff, so a filer even $1 over the threshold gets no modification at all. |
| Utah tax year 2025 | Utah taxes Social Security at its flat rate like any other income, then offers a nonrefundable credit worth 4.5% of the taxable benefit to offset it. The credit phases out 2.5 cents per dollar of income over $54,000 (single), $90,000 (married filing jointly, head of household, or qualifying surviving spouse), or $45,000 (married filing separately) — so higher earners lose part or all of the offset and pay Utah tax on their benefits. |
| Vermont tax year 2025 | Social Security is fully exempt at AGI of $55,000 or less (single, head of household, married/civil-union filing separately) or $70,000 or less (married/civil-union filing jointly). The exemption then phases out on a straight line through $65,000 (single/HoH/separate) or $80,000 (joint), and disappears entirely above those ceilings. |
Sources: each state's own revenue department publication — see Official Sources below. Tax-year labels reflect the most recently published guidance from each state as of this page's last update.
West Virginia just aged off this list
West Virginia used to be on this list. HB 4880 (2024 session) set a three-year phase-out — 35% of benefits exempt for tax year 2024, 65% for 2025, and 100% for 2026 — and 2026 is the year the phase-out completes. Every West Virginia taxpayer's Social Security is now fully exempt from state tax, regardless of income, so West Virginia is not one of the 8 states above.
The 9 states with no income tax at all
Alaska, Florida, Nevada, New Hampshire, South Dakota, Tennessee, Texas, Washington, and Wyoming levy no broad-based individual income tax, so there is no state return for Social Security (or any other income) to appear on in the first place. See the full no-income-tax states comparison for sales, property, and other trade-offs in those states.
The other 34 states (plus DC) fully exempt Social Security
These states levy an individual income tax but exempt Social Security benefits from it entirely, regardless of how much you receive or your other income.
Federal tax on Social Security is a separate layer
Every state on this page — taxing or not — sits on top of federal taxation, which uses its own provisional-income formula and applies in all 50 states plus DC. Up to 85% of benefits can be federally taxable once provisional income (other income plus half of Social Security) exceeds $25,000 single or $32,000 married filing jointly (0% below $25,000/$32,000, up to 50% between $25,000–$34,000 single or $32,000–$44,000 joint, up to 85% above those upper thresholds). These federal thresholds have never been inflation-adjusted since they were set in the 1980s, so more retirees become federally taxable every year even in a state that exempts Social Security completely.
The OBBBA $6,000-per-person senior bonus deduction (2025–2028, filers 65+) is a separate federal deduction that can reduce or zero out the federal tax on Social Security for many retirees — it is a deduction, not a repeal of Social Security taxation, and it has no bearing on any state's rules above. See No Tax on Social Security? What OBBBA actually changed for the full breakdown, or run your own numbers on the Social Security taxability calculator .
Thinking about relocating for retirement?
State Social Security treatment is one input among several — property tax, sales tax, and how a state treats pensions, IRA and 401(k) distributions all move the total. Compare a specific move on the retirement income tax by state calculator (Social Security, pensions, and IRA distributions side by side) or the moving states tax calculator for a full before/after picture, or see the overall state tax ranking for total burden at your income.
Frequently asked questions
How many states tax Social Security benefits in 2026?
8 states: Colorado, Connecticut, Minnesota, Montana, New Mexico, Rhode Island, Utah, and Vermont. Every other state — including the 9 with no individual income tax at all — fully exempts Social Security from state tax, regardless of how much you receive.
Did West Virginia stop taxing Social Security?
Yes. West Virginia phased out its Social Security tax over three years — 35% exempt for tax year 2024, 65% for 2025, and 100% for 2026 — so it no longer taxes Social Security at all starting with the 2026 tax year and has dropped off this list.
If my state doesn't tax Social Security, is it tax-free?
No. Federal taxation is separate from state taxation and applies no matter which state you live in. Up to 85% of your benefits can still be included in federal taxable income once your provisional income (other income plus half of your Social Security) passes $25,000 single / $32,000 married filing jointly. State exemption only removes the STATE layer of tax.
Does the OBBBA senior bonus deduction mean Social Security isn't taxed anymore?
No. The $6,000-per-person OBBBA senior bonus deduction (2025–2028, for filers 65+) is a federal deduction that can reduce or zero out the federal tax owed on Social Security for many retirees — it is not a repeal of Social Security taxation, and it has no effect on whether a state taxes benefits. See the full breakdown on the No Tax on Social Security page.
Do all 8 taxing states use the same rules?
No — each sets its own income thresholds and mechanics. Some (Colorado, New Mexico, Vermont, Rhode Island) fully exempt benefits below a set income line and tax some or all above it; Connecticut and Minnesota phase a deduction out gradually; Utah offsets the tax with a credit that itself phases out; Montana has no Social Security-specific break at all. See the table above for each state's actual mechanics.
Can I avoid state tax on Social Security by moving?
Moving to one of the 42 states (plus DC) that fully exempt Social Security — or to a no-income-tax state — eliminates the STATE tax on your benefits. It does not change federal taxation, and total tax burden depends on the destination's property tax, sales tax, and treatment of your other retirement income too. Run the numbers with the retirement income by state calculator and the moving states tax calculator before deciding.
Sources
- IRS Publication 915 — Social Security Benefits
- SSA — Social Security Benefit Taxation
- Colorado Department of Revenue — Income Tax Topics: Social Security, Pensions and Annuities
- Connecticut Department of Revenue Services — Informational Publication IP 2026(7)
- Minnesota Department of Revenue — Tax Year 2026 Inflation-Adjusted Amounts
- Montana Department of Revenue — 2025 Form 2 Individual Income Tax Return Instructions
- New Mexico Taxation and Revenue Department — Social Security Income Tax Exemption
- Rhode Island Division of Taxation — Retirement Income Tax Guide (Pub. 2026-01)
- Utah State Tax Commission — TC-40A Supplemental Schedule Instructions (Social Security Benefits Credit, code AH)
- Vermont Department of Taxes — Social Security Exemption
- West Virginia Tax Division — Social Security Modification
Related insights
Use these guides for rule explanations, planning context, and follow-up questions beyond the calculator result.
Is Social Security Taxable in 2026? Thresholds + Senior Deduction
Up to 85% of Social Security benefits can be taxed. See the 2026 provisional-income thresholds ($25k/$34k single, $32k/$44k MFJ) and the new $6,000 OBBBA senior deduction.
When Are Social Security Benefits Taxed? A Complete Guide
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2026 Social Security COLA and Tax Changes
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