| Alaska | Most Friendly | 0% | ✓ No (Exempt) | Fully Exempt (No state tax) | No state income tax or state sales tax. Permanent Fund Dividend bonus. |
| Florida | Most Friendly | 0% | ✓ No (Exempt) | Fully Exempt (No state tax) | No individual income tax. Popular top retirement destination. |
| Nevada | Most Friendly | 0% | ✓ No (Exempt) | Fully Exempt (No state tax) | No state income tax on any retirement pensions or distributions. |
| New Hampshire | Most Friendly | 0% | ✓ No (Exempt) | Fully Exempt | No income tax on wage or retirement income (interest/dividends tax phased out). |
| South Dakota | Most Friendly | 0% | ✓ No (Exempt) | Fully Exempt (No state tax) | Zero state individual income tax. |
| Tennessee | Most Friendly | 0% | ✓ No (Exempt) | Fully Exempt (No state tax) | No individual income tax; Hall Tax repealed. |
| Texas | Most Friendly | 0% | ✓ No (Exempt) | Fully Exempt (No state tax) | Zero personal income tax constitutionally protected. |
| Washington | Most Friendly | 0% | ✓ No (Exempt) | Fully Exempt (No state tax) | No personal income tax (high capital gains excise tax on non-retirement). |
| Wyoming | Most Friendly | 0% | ✓ No (Exempt) | Fully Exempt (No state tax) | Zero personal income tax and low property taxes. |
| Illinois | Friendly | 4.95% | ✓ No (Exempt) | 100% Exempt | Completely exempts all qualified retirement pensions and 401(k)/IRAs. |
| Mississippi | Friendly | 4% | ✓ No (Exempt) | 100% Exempt | Exempts all qualified retirement plan distributions. |
| Pennsylvania | Friendly | 3.07% | ✓ No (Exempt) | 100% Exempt after 59½ | Exempts qualified employer pensions, 401(k) and IRA withdrawals at age 59½+. |
| Georgia | Friendly | 4.99% | ✓ No (Exempt) | Up to $65,000 exempt (65+) | Generous exclusion of up to $65,000 per person aged 65 and older. |
| South Carolina | Friendly | 6.4% | ✓ No (Exempt) | Up to $10,000 (65+) | Does not tax Social Security; substantial senior deductions. |
| Arizona | Friendly | 2.5% | ✓ No (Exempt) | Up to $2,500 exempt | Flat 2.5% rate; zero tax on Social Security. |
| North Carolina | Friendly | 4.25% | ✓ No (Exempt) | No special exemption | Flat rate dropping to 3.99%; zero tax on Social Security. |
| Michigan | Friendly | 4.25% | ✓ No (Exempt) | Phasing in full exemption | Restoring pension exemptions under Lowering MI Costs Plan. |
| Alabama | Moderately Friendly | 5% | ✓ No (Exempt) | Defined benefit pensions exempt | Traditional pensions exempt; 401(k)/IRAs generally taxed. |
| New York | Moderately Friendly | 10.9% | ✓ No (Exempt) | Up to $20,000 exempt (59½+) | Exempts Social Security + up to $20k private pensions; high top brackets. |
| California | Least Friendly | 13.3% | ✓ No (Exempt) | Fully taxable | Exempts Social Security, but taxes all pensions and 401k/IRAs up to 13.3%. |
| Minnesota | Least Friendly | 9.85% | ⚠️ Yes (Taxable) | Income-capped exemption | Taxes Social Security above income thresholds and high state tax brackets. |
| Vermont | Least Friendly | 8.75% | ⚠️ Yes (Taxable) | Limited exemption | Taxes portion of Social Security for moderate to higher incomes. |
| Connecticut | Least Friendly | 6.99% | ⚠️ Yes (Taxable) | Income-based exemption | Subject to high wealth and income tax brackets. |