What's a 'retirement-friendliness score'?

A 0–100 composite of Social Security taxation, pension treatment, property tax, sales tax, and income tax. See Research Methodology for the formula.

Best state on the map?

Florida, Wyoming, Mississippi, South Dakota, and Nevada tend to top the score; the inverse of states like Illinois and New Jersey.

Updated June 2026Reviewed for Tax Year 2026

Color-coded U.S. map of retirement-tax-friendliness scores for 2026. Green = best for retirees on taxes; red = worst.

BestWorst

Rank	State	Retirement Score
1	WyomingWY	68/100
2	AlaskaAK	66/100
3	NevadaNV	66/100
4	FloridaFL	64/100
5	TennesseeTN	63/100
6	New HampshireNH	61/100
7	South DakotaSD	61/100
8	WashingtonWA	61/100
9	MississippiMS	58/100
10	PennsylvaniaPA	54/100
11	TexasTX	54/100
12	ArizonaAZ	50/100
13	AlabamaAL	48/100
14	HawaiiHI	48/100
15	North DakotaND	48/100
16	West VirginiaWV	48/100
17	LouisianaLA	47/100
18	IdahoID	46/100
19	OregonOR	46/100
20	VirginiaVA	46/100
21	South CarolinaSC	45/100
22	MassachusettsMA	43/100
23	DelawareDE	42/100
24	MontanaMT	42/100
25	OhioOH	40/100
26	IowaIA	39/100
27	CaliforniaCA	38/100
28	ColoradoCO	38/100
29	KentuckyKY	38/100
30	KansasKS	37/100
31	UtahUT	37/100
32	ArkansasAR	36/100
33	NebraskaNE	36/100
34	New MexicoNM	36/100
35	District of ColumbiaDC	36/100
36	GeorgiaGA	33/100
37	MarylandMD	33/100
38	MissouriMO	33/100
39	OklahomaOK	33/100
40	MichiganMI	32/100
41	MaineME	28/100
42	WisconsinWI	28/100
43	Rhode IslandRI	27/100
44	New YorkNY	25/100
45	VermontVT	23/100
46	ConnecticutCT	21/100
47	IndianaIN	20/100
48	North CarolinaNC	19/100
49	New JerseyNJ	17/100
50	MinnesotaMN	9/100
51	IllinoisIL	1/100

Every figure is sourced from an official tax authority or non-partisan policy institute.

Internal Revenue Service (IRS) ↗
Federal 2026 brackets (Rev. Proc. 2025-32).
Tax Foundation — State Tax Rates ↗
Cross-state income, property, sales, corporate data.
U.S. Census Bureau — ACS 5-Year ↗
Median home value and effective property tax.
State Departments of Revenue ↗
Authoritative 2026 schedules, forms, and instructions for each state.
Congressional Research Service (CRS) ↗
Non-partisan federal tax analysis.
Bureau of Labor Statistics — CES ↗
Household taxable-spend share used in burden composite.

What's a 'retirement-friendliness score'?: A 0–100 composite of Social Security taxation, pension treatment, property tax, sales tax, and income tax. See Research Methodology for the formula.
Best state on the map?: Florida, Wyoming, Mississippi, South Dakota, and Nevada tend to top the score; the inverse of states like Illinois and New Jersey.