9 states have no income tax and 14 more exempt active-duty pay. Your state of legal residence decides, not where you are stationed.
Federal tax applies to basic pay everywhere, but state tax depends on your state of legal residence. Housing (BAH) and food (BAS) allowances are not taxed by any state. Pick your state for the details, including how it treats military retired pay.
| State | Active-duty pay | Retired pay |
|---|---|---|
| Alaska | No state income tax | No state income tax |
| Florida | No state income tax | No state income tax |
| Nevada | No state income tax | No state income tax |
| New Hampshire | No state income tax | No state income tax |
| South Dakota | No state income tax | No state income tax |
| Tennessee | No state income tax | No state income tax |
| Texas | No state income tax | No state income tax |
| Washington | No state income tax | No state income tax |
| Wyoming | No state income tax | No state income tax |
| State | Active-duty pay | Retired pay |
|---|---|---|
| Arizona | Military pay exempt | Retired pay exempt |
| Arkansas | Military pay exempt | Retired pay exempt |
| Colorado | Military pay exempt | Retired pay partly exempt |
| Illinois | Military pay exempt | Retired pay exempt |
| Indiana | Military pay exempt | Retired pay exempt |
| Iowa | Military pay exempt | Retired pay exempt |
| Kentucky | Military pay exempt | Retired pay partly exempt |
| Michigan | Military pay exempt | Retired pay exempt |
| Minnesota | Military pay exempt | Retired pay exempt |
| Missouri | Military pay exempt | Retired pay exempt |
| Montana | Military pay exempt | Retired pay partly exempt |
| New Mexico | Military pay exempt | Retired pay partly exempt |
| North Dakota | Military pay exempt | Retired pay exempt |
| Oklahoma | Military pay exempt | Retired pay exempt |
| State | Active-duty pay | Retired pay |
|---|---|---|
| California | Exempt if stationed outside the state | Retired pay partly exempt |
| Connecticut | Exempt if stationed outside the state | Retired pay exempt |
| Idaho | Exempt if stationed outside the state | Retired pay partly exempt |
| Maine | Exempt if stationed outside the state | Retired pay exempt |
| New York | Exempt if stationed outside the state | Retired pay exempt |
| Ohio | Exempt if stationed outside the state | Retired pay exempt |
| Oregon | Exempt if stationed outside the state | Retired pay taxed |
| Pennsylvania | Exempt if stationed outside the state | Retired pay exempt |
| Vermont | Exempt if stationed outside the state | Retired pay partly exempt |
| State | Active-duty pay | Retired pay |
|---|---|---|
| Alabama | Partly exempt | Retired pay exempt |
| Hawaii | Partly exempt | Retired pay exempt |
| Louisiana | Partly exempt | Retired pay exempt |
| Maryland | Partly exempt | Retired pay partly exempt |
| Massachusetts | Partly exempt | Retired pay exempt |
| Mississippi | Partly exempt | Retired pay exempt |
| Nebraska | Partly exempt | Retired pay exempt |
| New Jersey | Partly exempt | Retired pay exempt |
| North Carolina | Partly exempt | Retired pay partly exempt |
| South Carolina | Partly exempt | Retired pay exempt |
| Virginia | Partly exempt | Retired pay partly exempt |
| West Virginia | Partly exempt | Retired pay exempt |
| Wisconsin | Partly exempt | Retired pay exempt |
| State | Active-duty pay | Retired pay |
|---|---|---|
| Delaware | Military pay taxed | Retired pay partly exempt |
| District of Columbia | Military pay taxed | Retired pay partly exempt |
| Georgia | Military pay taxed | Retired pay partly exempt |
| Kansas | Military pay taxed | Retired pay exempt |
| Rhode Island | Military pay taxed | Retired pay exempt |
| Utah | Military pay taxed | Retired pay partly exempt |