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MOAA’s Military State Report Card and Tax Guide

The color-coded map assesses each state on the taxability of military retired pay and survivor benefits. Information is current as of the date noted below; consult state authorities for additional/more current information.

 

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For more information about state-level advocacy, including which states are making progress in key areas supporting servicemembers and their families, visit the Defense-State Liaison Office (DSLO) website.

 

(Note: The clickable state map may not be available in certain web browsers. If the map does not load, click the links below to access your state's tax information.)

 

Alabama | Alaska | Arizona | ArkansasCalifornia | Colorado | Connecticut | Delaware | Florida | Georgia | Hawaii | Idaho | Illinois | Indiana | Iowa | Kansas | Kentucky | Louisiana | Maine | Maryland | Massachusetts | Michigan | Minnesota | Mississippi | Missouri | Montana | Nebraska | Nevada | New Hampshire | New Jersey | New Mexico | New York | North Carolina | North Dakota | Ohio | Oklahoma | Oregon | Pennsylvania | Rhode Island | South Carolina | South Dakota | Tennessee | Texas | Utah | Vermont | Virginia | Washington | West Virginia | Wisconsin | Wyoming | Washington, D.C.

Map Legend

  • Green: Both military retired pay (MRP) and Survivor Benefit Plan payments (SBP) are fully exempt from state taxation.
  • Yellow: MRP and/or SBP receive partial exemption from state taxation.
 
Source: MOAA Communications; updated July 8, 2025