Under the Servicemembers Civil Relief Act, active-duty pay is taxed by the state you are domiciled in, wherever you are stationed. Of the 50 states and the District of Columbia, 9 tax no wages at all and 11 more tax income but exempt active-duty pay, so a member domiciled in any of these 20 pays no state income tax on it. Of the 260 base guides, 73 are in them, listed here by state.
Rates last verified August 2026 against the published source tables.
None of these 9 taxes wages, military pay included. Each row is the state's rule as its guides print it, and the state's name opens its page.
| State | Base guides | The rule |
|---|---|---|
| Florida | 12 | Florida has no state income tax — military pay is never taxed here. |
| Texas | 12 | Texas has no state income tax — military pay is never taxed here. |
| Washington | 8 | Washington has no state income tax — military pay is never taxed here. |
| Alaska | 5 | Alaska has no state income tax — military pay is never taxed here regardless of duty station. |
| Nevada | 2 | Nevada has no state income tax — military pay is never taxed here. |
| Tennessee | 2 | Tennessee does not tax wages or salary income — military pay is not taxed in TN. |
| New Hampshire | 1 | New Hampshire does not tax wages or salary — military pay is not taxed in NH. |
| South Dakota | 1 | South Dakota has no state income tax — military pay is never taxed here. |
| Wyoming | 1 | Wyoming has no state income tax — military pay is never taxed here. |
The bases in each:
These 11 tax income, but not active-duty pay. Each row is the state's rule as its guides print it, and the state's name opens its page.
| State | Base guides | The rule |
|---|---|---|
| Arizona | 5 | Arizona fully exempts active-duty military compensation from state income tax. |
| New Mexico | 4 | New Mexico fully exempts active-duty military pay from state income tax. Claim it on Schedule PIT-ADJ with the PIT-1 return. |
| Oklahoma | 4 | Oklahoma fully exempts active-duty military pay from state income tax. |
| Illinois | 3 | Illinois fully exempts military pay and military retirement from the state income tax. |
| Kentucky | 3 | Kentucky fully exempts active-duty military pay from state income tax. |
| Arkansas | 2 | Arkansas exempts active-duty military pay from state income tax. |
| Indiana | 2 | Indiana fully exempts active-duty military pay, including National Guard and Reserve pay when on federal orders. |
| Michigan | 2 | Michigan fully exempts active-duty military pay from state income tax. |
| North Dakota | 2 | North Dakota exempts military pay for active duty, National Guard and Reserve members, including pay for training, education, mobilization and bonuses. |
| Iowa | 1 | Iowa does not tax active-duty pay, wherever it is earned, though it still has to be reported on the return. National Guard and Reserve pay does not qualify and remains taxable. |
| Minnesota | 1 | Minnesota fully exempts active-duty military pay from state income tax. |
The bases in each:
Partial relief. Of the rest, 17 states exempt active-duty pay only in some cases, depending on where you serve or how long you spend in the state, or give a deduction or credit instead: Colorado, Connecticut, Idaho, Kansas, Louisiana, Maine, Maryland, Missouri, Montana, Nebraska, New York, Ohio, Pennsylvania, Utah, Virginia, West Virginia and Wisconsin.
Taxed. The other 13 states and the District of Columbia tax a domiciliary's active-duty pay as income: Alabama, California, Delaware, Georgia, Hawaii, Massachusetts, Mississippi, New Jersey, North Carolina, Oregon, Rhode Island, South Carolina and Vermont.
Each linked name opens the state's page, which gives its rule in full and lists its bases.
SCRA. Under the Servicemembers Civil Relief Act your military pay is taxed by the state you are domiciled in, not by the one your duty station sits in. Being assigned to a base in one of these states does not by itself make it yours, and being assigned elsewhere does not take you out of your own.
Your domicile. Whether one of these states is, or can become, your domicile is a question about your own circumstances, and your installation's legal assistance office or a Military OneSource tax consultant can answer it.
Your spouse. A spouse's wages are not military pay, so the 11 states that exempt active-duty pay tax a resident spouse's wages as they would anyone's. Under the Military Spouses Residency Relief Act, as amended in 2018 and 2022, a spouse may elect the service member's residence, their own, or the service member's permanent duty station as their residence for state tax, and where the spouse works can matter as well. The spouse tax calculator works through which state applies.
Maintained by PCS Calculator, an independent site run by an active-duty service member. State tax treatment of military pay checked 19 August 2026. This page was last updated 5 November 2026. How every figure on this site is checked