MOAA's Military State Tax Report Card

The color-coded map below assesses each state on the taxability of military retired pay and survivor benefits

Note that state policies are subject to change. Information is current as of the dates noted below; consult state authorities for additional/more current information.

State Tax Comparison Map for Military Retirement Pay and SBP

Click on each state to find detailed, specific state tax information.

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.
  • Red: Neither MRP nor SBP is exempt from state taxation
Source: MOAA Transition Services; current as of Aug. 15, 2019