These 9 States Tax Social Security–But With Exemptions

According to the Tax Foundation, individual income taxes comprised 33 percent of all U.S. state tax collections in the fiscal year 2023. Eight U.S. states collect zero personal income taxes, relying instead on property taxes, business taxes, and other levies to fill their coffers, while Washington state only taxes income from capital gains, the Foundation reported, leaving 41 U.S. states that mandate individual tax collection.

In 2025, 9 states will levy taxes on Social Security income. However, that figure is down from 13 states taxing Social Security in 2020, with Nebraska, Kansas, and Missouri ditching the Social Security tax in the last five years.

Here’s a closer look at the nine remaining U.S. states taxing Social Security, and how they’re going about it in 2025.

Colorado

Not every Colorado resident has to pay the 4.25 percent flat rate on Social Security taxes. Citizens aged 55 to 64 may deduct up to $95,000 (married filing jointly) or $75,000 (single filers) of their Social Security income. Any resident above those income levels gains a $20,000 deduction.

Connecticut

In Connecticut, residents are taxed on Social Security, but it’s relatively simple to bypass. Married couples can deduct up to $100,000 of Social Security income, while single residents can deduct $75,000.

Minnesota

In Minnesota, any resident earning $82,190 or less is exempt from state Social Security taxes. Married couples earning $105,380 or less can do the same. Residents earning more than that can be taxed on Social Security income, with rates ranging from 5.35 percent to 9.85 percent.

Montana

In Montana, lower-income residents have a simple path to avoid paying Social Security taxes. Single filers who earn $25,000 or less annually can avoid the tax, while married couples who earn $32,000 or less can do the same.

State taxpayers earning more must pay Social Security taxes based on a state tax range of 4.7 percent to 5.9 percent of their annual income.

New Mexico

Single residents of New Mexico earning less than $100,000 in annual income avoid state Social Security taxes, while married couples who earn less than $150,000 get the same tax break. Any taxpayers at higher income levels must pay Social Security taxes based on state tax rates of between 1.7 percent and 5.9 percent.

Rhode Island

Married couples in Rhode Island who earn $126,250 or less and single taxpayers who earn $101,000 or less don’t have to pay state Social Security taxes. Anyone earning above those thresholds must pay Social Security tax based on a state income tax range of between 3.75 percent and 5.99 percent.

Utah

While Utah Gov. Spencer Cox backs a full exemption on Social Security taxes, legislators have yet to act on the policy. Meanwhile, certain taxpayers must pay the tax according to a formula based on Utah’s flat tax of 4.55 percent.

Vermont

One of the higher-taxed states in the United States with tax brackets of between 3.75 percent and 8.75 percent, Vermont taxes Social Security for couples earning more than $65,000 annually and for single payers earning $50,000 or more.

West Virginia

Residents of West Virginia won’t have to pay any Social Security taxes as of 2026, but for 2025, residents earning up to $50,000 get a pass on the tax. Residents earning more than that must pay a Social Security tax of between 2.36 percent and 5.12 percent depending on their income level. They’ll also pay a lower Social Security tax rate as the state phases out the tax.