Pension Tax Calculator 2025 β€” Federal & State Tax on Pension Income

Calculate federal and state income tax on your pension. See your after-tax monthly pension income and effective tax rate.

$
= $3,000/month
$
SS benefits, IRA withdrawals, part-time work
$
Enter if you made after-tax contributions (most pensions = $0)
$0
Annual After-Tax Pension
$0
Federal Income Tax
$0
State Income Tax
$0
Monthly Take-Home

Pension Tax Summary

How to Use This Pension Tax Calculator

Enter your annual pension income and any other retirement income (Social Security, IRA withdrawals, part-time work). Select your filing status and state. If you made after-tax contributions to your pension, enter the total basis β€” this portion is excluded from taxation using the IRS Simplified General Rule.

The Formula

Total Income = Pension + Other Retirement Income
Taxable Pension = Pension βˆ’ Annual Tax-Free Portion (if basis > 0)
Taxable Income = Taxable Pension + Other Income βˆ’ Standard Deduction
Federal Tax = Progressive bracket calculation
State Tax = State-specific rate applied to income (varies by state)

Example

Single retiree: $36,000 pension, $20,000 other income, PA (3.07%):
Total income: $56,000
Standard deduction (single): $15,000
Taxable income: $41,000
Federal tax (2025 brackets): approx. $4,548
PA state tax: $56,000 Γ— 3.07% = $1,719 (PA taxes full income)
After-tax pension: $36,000 βˆ’ share of $6,267 total tax β‰ˆ $31,000/year ($2,583/month)
Extended

State Pension Tax Comparison

Compare pension taxation across states to see where your pension income goes furthest

See how your pension income is taxed across major states. Some states exempt all pension income.

State Pension Tax Comparison β€” $36,000 Annual Pension

StatePension ExemptionState Tax RateState Tax on PensionAfter-Tax Pension

Frequently Asked Questions

How is pension income taxed at the federal level?
Pension income from employer-sponsored defined benefit plans is generally taxed as ordinary income at the federal level. The amount taxable depends on whether you made after-tax contributions to the plan. If all contributions were pre-tax (most common), 100% of your pension is taxable. If you made some after-tax contributions, a portion (your basis) may be tax-free using the Simplified General Rule.
Do all states tax pension income?
No. Several states fully exempt pension income: Alaska, Florida, Nevada, New Hampshire, South Dakota, Tennessee, Texas, Washington, and Wyoming (no income tax). Many other states partially exempt pension income β€” particularly for government, military, or railroad pensions. States vary widely in their treatment of pension income.
Is Social Security taxed like pension income?
No. Social Security benefits follow a different tax formula based on combined income thresholds (25K–34K for single, 32K–44K for married). Up to 85% may be taxable. Pension income, however, is taxed dollar-for-dollar as ordinary income (subject to the exclusion if you made after-tax contributions).
How does the Simplified Method work for pension taxation?
If you made after-tax contributions to your pension, the Simplified Method calculates your tax-free monthly amount. Divide your total after-tax contributions by the number of expected payments (from IRS tables based on your age at retirement). Each monthly payment has a fixed tax-free portion until your basis is recovered; after that, all payments are fully taxable.
Should I have taxes withheld from my pension payments?
Yes, generally. Pension payers must withhold 10% federal tax by default unless you opt out. To avoid underpayment penalties, ensure your withholding plus any estimated tax payments cover at least 90% of your current year tax liability or 100% of prior year tax (110% if income exceeds $150,000).