How All 50 States Rank for Retirement Friendliness
Use an interactive map to view states’
ratings on key financial factors.
When it comes to retirement planning, many people correctly focus on when to retire and if they have enough savings. But choosing where to retire can be equally important.
To help you weigh the pros and cons of each state when it comes to relocating in retirement, we ranked all 50 states plus the District of Columbia for their retirement friendliness. Factors behind the rankings included: Cost of living, median home value, health care access and additional financial considerations such as taxes.
Even if you plan to stay put, you may need to reassess your retirement planning strategy based on how your home state stacks up.
See for yourself by exploring the four major U.S. regions below.
Click on any state within a region for its detailed retirement friendliness summary.
To rank states from the most retirement-friendly to least retirement-friendly, states received a score in each of the categories outlined below. Those scores were weighted and added together to calculate a state’s overall score. Based on that overall score, states were placed into one of the five overarching categories: Most retirement-friendly, retirement-friendly, mixed, not retirement-friendly and least retirement-friendly.
© 2020 The Kiplinger Washington Editors, Inc.
To rank all 50 states plus the District of Columbia for retirement,
we scored each state based on a number of factors:
How we ranked the states
Cost of living
Health care access
Taxes
Cost of living
The data from Sperling’s Best Places takes into account overall costs— across all age groups—for housing, food and groceries, transportation, utilities, health care and miscellaneous expenses. A higher percentage correlates to a higher cost of living. In our scoring, a state with a higher percentage received less points than a state with a lower percentage.
Median home value: Housing values were provided by the American Community Survey from the U.S. Census Bureau. For scoring purposes,
a state with a higher average home value received less points than a
state with a lower average home value.
To assess a state’s health care accessibility, reports from the Association of American Medical Colleges, Kaiser Family Foundation, and United Health Foundation were evaluated for the number of hospital beds, active doctors and primary care physicians available across a population set. States with higher numbers were given more points than those with lower numbers.
Health care access
Kiplinger’s state-by-state guide to taxes on retirees divides states into five categories: Most tax-friendly, tax-friendly, mixed, not tax-friendly and least tax-friendly. These categories help retirees analyze the overall tax burden in each state. The overall rating takes into account a variety of taxes including state sales tax, Social Security benefits, income tax, property taxes, and exemptions for other retirement income. For this tool’s scoring purposes, the ratings used in Kiplinger’s guide were assigned a value with “most tax-friendly” states receiving a higher value and those with “least tax-friendly” receiving a lower value.
Taxes
South
Click arrows to explore different regions, and click on each state for more information.
Most retirement-friendly
Retirement-friendly
Mixed
Not retirement-friendly
Least retirement-friendly
TX
DC
MIDWEST
ND
SD
NE
KS
MO
IA
MN
WI
IL
IN
OH
MI
WEst
AK
WA
OR
CA
HI
MT
ID
WY
CO
NV
UT
AZ
NM
Northeast
NY
PA
NJ
CT
MA
NH
VT
ME
RI
OK
AR
LA
MS
AL
GA
FL
SC
NC
TN
KY
VA
WV
MD
DE
NEW YORK
Least retirement-friendly
Rank: 48/51
Cost of living
20% above U.S. average
• Median home value: $302,200
Health care access
• Hospital beds per 1,000 people: 2.7
• Active doctors per 100,000 people: 375.1
• Primary care physicians per 100,000
people: 223.7
Kiplinger’s tax-friendliness rating
Least tax-friendly
• State sales tax: 4% state levy
• Social Security: Not taxed
NY
Not tax-friendly
• State sales tax: 6% state levy
• Social Security: Not taxed
Kiplinger’s tax-friendliness rating
Health care access
• Hospital beds per 1,000 people: 2.9
• Active doctors per 100,000 people: 320.5
• Primary care physicians per 100,000
people: 208.7
Cost of living
7% below U.S. average
• Median home value: $174,100
PA
Mixed
Rank: 26/51
PENNSYLVANIA
Least tax-friendly
• State sales tax: 6.625% state levy
• Social Security: Not taxed
Kiplinger’s tax-friendliness rating
Health care access
• Hospital beds per 1,000 people: 2.4
• Active doctors per 100,000 people: 306.5
• Primary care physicians per 100,000
people: 176.3
Cost of living
20% above U.S. average
• Median home value: $327,900
NJ
Least retirement-friendly
Rank: 49/51
NEW JERSEY
Least tax-friendly
• State sales tax: The state taxes most items at 6.35%
• Social Security: Social Security income is fully exempt for single
taxpayers with federal adjusted gross income of less than $75,000
and for married taxpayers filing jointly with federal AGI of less
than $100,000.
Kiplinger’s tax-friendliness rating
Health care access
• Hospital beds per 1,000 people: 2
• Active doctors per 100,000 people: 352.1
• Primary care physicians per 100,000
people: 216.3
Cost of living
8% above U.S. average
• Median home value: $272,700
CT
Least retirement-friendly
Rank: 46/51
CONNECTICUT
Not tax-friendly
• State sales tax: 7% state levy
• Social Security: Social Security benefits are not taxed for joint filers
with a federal adjusted gross income of $104,450 or less and other
taxpayers with a federal AGI of $83,550 or less.
Kiplinger’s tax-friendliness rating
Health care access
• Hospital beds per 1,000 people: 2.1
• Active doctors per 100,000 people: 370
• Primary care physicians per 100,000
people: 264.5
Cost of living
11% above U.S. average
• Median home value: $249,800
RI
Not retirement-friendly
Rank: 38/51
RHODE ISLAND
Not tax-friendly
• State sales tax: 6.25% state levy
• Social Security: Not taxed
Kiplinger’s tax-friendliness rating
Health care access
• Hospital beds per 1,000 people: 2.3
• Active doctors per 100,000 people: 449.5
• Primary care physicians per 100,000
people: 245
Cost of living
27% above U.S. average
• Median home value: $366,800
MA
Least retirement-friendly
Rank: 47/51
MASSACHUSETTS
Least tax-friendly
• State sales tax: 6% state levy
• Social Security: Social Security benefits are exempt for single filers
making less than $45,000 a year ($60,000 for joint filers).
Kiplinger’s tax-friendliness rating
Health care access
• Hospital beds per 1,000 people: 2.1
• Active doctors per 100,000 people: 367.1
• Primary care physicians per 100,000
people: 183.3
Cost of living
5% below U.S. average
• Median home value: $223,700
VT
Not retirement-friendly
Rank: 42/51
VERMONT
Not tax-friendly
• State sales tax: None
• Social Security: Not taxed
Kiplinger’s tax-friendliness rating
Health care access
• Hospital beds per 1,000 people: 2.1
• Active doctors per 100,000 people: 315.1
• Primary care physicians per 100,000
people: 163
Cost of living
5% above U.S. average
• Median home value: $252,800
NH
Not retirement-friendly
Rank: 41/51
NEW HAMPSHIRE
Mixed
• State sales tax: 5.5% state levy
• Social Security: Not taxed
Kiplinger’s tax-friendliness rating
Health care access
• Hospital beds per 1,000 people: 2.5
• Active doctors per 100,000 people: 330.2
• Primary care physicians per 100,000
people: 194.3
Cost of living
3% below U.S. average
• Median home value: $184,500
Me
Retirement-friendly
Rank: 20/51
MAINE
Not tax-friendly
• State sales tax: 6.25% state levy
• Social Security: Not taxed
Kiplinger’s tax-friendliness rating
Health care access
• Hospital beds per 1,000 people: 2.3
• Active doctors per 100,000 people: 224.8
• Primary care physicians per 100,000
people: 113.2
Cost of living
6% below U.S. average
• Median home value: $161,700
TX
Mixed
Rank: 31/51
TEXAS
Mixed
• State sales tax: 4.5% state levy
• Social Security: Not taxed
Kiplinger’s tax-friendliness rating
Health care access
• Hospital beds per 1,000 people: 2.8
• Active doctors per 100,000 people: 206.7
• Primary care physicians per 100,000
people: 129.4
Cost of living
16% below U.S. average
• Median home value: $130,900
OK
Retirement-friendly
Rank: 18/51
OKLAHOMA
Tax-friendly
• State sales tax: 6.5% state levy
• Social Security: Not taxed
Kiplinger’s tax-friendliness rating
Health care access
• Hospital beds per 1,000 people: 3.2
• Active doctors per 100,000 people: 207.6
• Primary care physicians per 100,000
people: 120.9
Cost of living
21% below U.S. average
• Median home value: $123,300
AR
Most retirement-friendly
Rank: 5/51
ARKANSAS
Tax-friendly
• State sales tax: 4.45% state levy
• Social Security: Not taxed
Kiplinger’s tax-friendliness rating
Health care access
• Hospital beds per 1,000 people: 3.3
• Active doctors per 100,000 people: 260.3
• Primary care physicians per 100,000
people: 136.4
Cost of living
13% below U.S. average
• Median home value: $157,800
LA
Most retirement-friendly
Rank: 9/51
LOUISIANA
Most tax-friendly
• State sales tax: 7% state levy
• Social Security: Not taxed
Kiplinger’s tax-friendliness rating
Health care access
• Hospital beds per 1,000 people: 4
• Active doctors per 100,000 people: 191.3
• Primary care physicians per 100,000
people: 108.6
Cost of living
19% below U.S. average
• Median home value: $114,500
MS
Most retirement-friendly
Rank: 1/51
MISSISSIPPI
Most tax-friendly
• State sales tax: 4% state levy
• Social Security: Not taxed
Kiplinger’s tax-friendliness rating
Health care access
• Hospital beds per 1,000 people: 3.1
• Active doctors per 100,000 people: 217.1
• Primary care physicians per 100,000
people: 122.8
Cost of living
18% below U.S. average
• Median home value: $137,200
AL
Most retirement-friendly
Rank: 2/51
ALABAMA
Most tax-friendly
• State sales tax: 7% state levy
• Social Security: Not taxed
Kiplinger’s tax-friendliness rating
Health care access
• Hospital beds per 1,000 people: 2.9
• Active doctors per 100,000 people: 253.1
• Primary care physicians per 100,000
people: 140.2
Cost of living
12% below U.S. average
• Median home value: $158,600
TN
Most retirement-friendly
Rank: 3/51
TENNESSEE
Mixed
• State sales tax: 6% state levy
• Social Security: Not taxed
Kiplinger’s tax-friendliness rating
Health care access
• Hospital beds per 1,000 people: 3.2
• Active doctors per 100,000 people: 230.9
• Primary care physicians per 100,000
people: 124.1
Cost of living
16% below U.S. average
• Median home value: $135,300
KY
Retirement-friendly
Rank: 15/51
KENTUCKY
Most tax-friendly
• State sales tax: 4% state levy
• Social Security: Not taxed
Kiplinger’s tax-friendliness rating
Health care access
• Hospital beds per 1,000 people: 2.4
• Active doctors per 100,000 people: 228.7
• Primary care physicians per 100,000
people: 121.9
Cost of living
7% below U.S. average
• Median home value: $166,800
GA
Most retirement-friendly
Rank: 6/51
GEORGIA
Most tax-friendly
• State sales tax: 6% state levy
• Social Security: Not taxed
Kiplinger’s tax-friendliness rating
Health care access
• Hospital beds per 1,000 people: 2.6
• Active doctors per 100,000 people: 265.2
• Primary care physicians per 100,000
people: 131.3
Cost of living
3% above U.S. average
• Median home value: $196,800
FL
Most retirement-friendly
Rank: 11/51
FLORIDA
Most tax-friendly
• State sales tax: 6% state levy
• Social Security: Not taxed
Kiplinger’s tax-friendliness rating
Health care access
• Hospital beds per 1,000 people: 2.4
• Active doctors per 100,000 people: 229.5
• Primary care physicians per 100,000
people: 128.9
Cost of living
11% below U.S. average
• Median home value: $154,800
SC
Most retirement-friendly
Rank: 4/51
SOUTH CAROLINA
Mixed
• State sales tax: 4.75% state levy
• Social Security: Not taxed
Kiplinger’s tax-friendliness rating
Health care access
• Hospital beds per 1,000 people: 2.1
• Active doctors per 100,000 people: 255
• Primary care physicians per 100,000
people: 132.5
Cost of living
9% below U.S. average
• Median home value: $165,900
NC
Mixed
Rank: 22/51
NORTH CAROLINA
Tax-friendly
• State sales tax: 5.3% state levy
• Social Security: Not taxed
Kiplinger’s tax-friendliness rating
Health care access
• Hospital beds per 1,000 people: 2.1
• Active doctors per 100,000 people: 263.2
• Primary care physicians per 100,000
people: 144.6
Cost of living
4% above U.S. average
• Median home value: $264,900
VA
Mixed
Rank: 25/51
VIRGINIA
Mixed
• State sales tax: 6% state levy
• Social Security: Social Security benefits are taxed to the extent they are
taxed at the federal level. However, the West Virginia tax on Social
Security income is being phased out over a three-year period. In 2020,
35% of Social Security benefits will be exempt. The exemption will rise to
65% in 2021 and to 100% in 2022.
Kiplinger’s tax-friendliness rating
Health care access
• Hospital beds per 1,000 people: 3.8
• Active doctors per 100,000 people: 263.4
• Primary care physicians per 100,000
people: 168.5
Cost of living
22% below U.S. average
• Median home value: $115,000
WV
Most retirement-friendly
Rank: 7/51
WEST VIRGINIA
Not tax-friendly
• State sales tax: 6% state levy
• Social Security: Not taxed
Kiplinger’s tax-friendliness rating
Health care access
• Hospital beds per 1,000 people: 1.9
• Active doctors per 100,000 people: 386
• Primary care physicians per 100,000
people: 188.2
Cost of living
13% above U.S. average
• Median home value: $305,500
MD
Least retirement-friendly
Rank: 44/51
MARYLAND
Tax-friendly
• State sales tax: 6% state levy
• Social Security: Not taxed
Kiplinger’s tax-friendliness rating
Health care access
• Hospital beds per 1,000 people: 4.4
• Active doctors per 100,000 people: 847
• Primary care physicians per 100,000
people: 455.9
Cost of living
54% above U.S. average
• Median home value: $568,400
DC
Not retirement-friendly
Rank: 36/51
DISTRICT OF COLUMBIA
Most tax-friendly
• State sales tax: None
• Social Security: Not taxed
Kiplinger’s tax-friendliness rating
Health care access
• Hospital beds per 1,000 people: 2.2
• Active doctors per 100,000 people: 284.6
• Primary care physicians per 100,000
people: 161.4
Cost of living
3% above U.S. average
• Median home value: $244,700
De
Retirement-friendly
Rank: 13/51
DELAWARE
Tax-friendly
• State sales tax: 5% state levy
• Social Security: Taxed
Kiplinger’s tax-friendliness rating
Health care access
• Hospital beds per 1,000 people: 4.3
• Active doctors per 100,000 people: 237.6
• Primary care physicians per 100,000
people: 149.5
Cost of living
10% below U.S. average
• Median home value: $185,000
nD
Most retirement-friendly
Rank: 8/51
NORTH DAKOTA
Mixed
• State sales tax: 4.5% state levy
• Social Security: Not taxed
Kiplinger’s tax-friendliness rating
Health care access
• Hospital beds per 1,000 people: 4.8
• Active doctors per 100,000 people: 240.4
• Primary care physicians per 100,000
people: 130.9
Cost of living
12% below U.S. average
• Median home value: $159,100
SD
Retirement-friendly
Rank: 12/51
SOUTH DAKOTA
Least tax-friendly
• State sales tax: 5.5% state levy
• Social Security: Social Security benefits are not taxed for joint filers with
a federal adjusted gross income of $58,000 or less and other taxpayers
with a federal AGI of $43,000 or less.
Kiplinger’s tax-friendliness rating
Health care access
• Hospital beds per 1,000 people: 3.6
• Active doctors per 100,000 people: 239.2
• Primary care physicians per 100,000
people: 155.5
Cost of living
11% below U.S. average
• Median home value: $147,800
NE
Mixed
Rank: 30/51
NEBRASKA
Least tax-friendly
• State sales tax: 6.5% state levy
• Social Security: Social Security benefits are exempt from Kansas
income tax for residents with a federal adjusted gross income of
$75,000 or less. For taxpayers with a federal AGI above $75,000, Social
Security benefits are taxed by Kansas to the same extent they are taxed
at the federal level.
Kiplinger’s tax-friendliness rating
Health care access
• Hospital beds per 1,000 people: 3.3
• Active doctors per 100,000 people: 227.6
• Primary care physicians per 100,000
people: 136.9
Cost of living
17% below U.S. average
• Median home value: $145,400
KS
Mixed
Rank: 29/51
KANSAS
Least tax-friendly
• State sales tax: 6.875% state levy
• Social Security benefits are taxable in Minnesota, but a married couple
filing a joint return can deduct up to $5,150 of their federally taxable
Social Security benefits from their state income.
Kiplinger’s tax-friendliness rating
Health care access
• Hospital beds per 1,000 people: 2.5
• Active doctors per 100,000 people: 302.7
• Primary care physicians per 100,000
people: 165.9
Cost of living
3% below U.S. average
• Median home value: $211,800
MN
Not retirement-friendly
Rank: 43/51
MINNESOTA
Not tax-friendly
• State sales tax: 6% state levy
• Social Security: Not taxed
Kiplinger’s tax-friendliness rating
Health care access
• Hospital beds per 1,000 people: 3
• Active doctors per 100,000 people: 218.2
• Primary care physicians per 100,000
people: 146.7
Cost of living
16% below U.S. average
• Median home value: $142,300
IA
Mixed
Rank: 23/51
IOWA
Mixed
• State sales tax: 4.225% state levy
• Social Security: Social Security benefits are not taxed for married
couples with a federal adjusted gross income less than $100,000 and
single taxpayers with an AGI of less than $85,000.
Kiplinger’s tax-friendliness rating
Health care access
• Hospital beds per 1,000 people: 3.1
• Active doctors per 100,000 people: 273.1
• Primary care physicians per 100,000
people: 166.4
Cost of living
14% below U.S. average
• Median home value: $151,600
MO
Retirement-friendly
Rank: 16/51
MISSOURI
Least tax-friendly
• State sales tax: 5% state levy
• Social Security: Not taxed
Kiplinger’s tax-friendliness rating
Health care access
• Hospital beds per 1,000 people: 2.1
• Active doctors per 100,000 people: 264.9
• Primary care physicians per 100,000
people: 150.1
Cost of living
9% below U.S. average
• Median home value: $173,600
WI
Not retirement-friendly
Rank: 39/51
WISCONSIN
Least tax-friendly
• State sales tax: 6.25% state levy
• Social Security: Not taxed
Kiplinger’s tax-friendliness rating
Health care access
• Hospital beds per 1,000 people: 2.5
• Active doctors per 100,000 people: 284.4
• Primary care physicians per 100,000
people: 184
Cost of living
7% below U.S. average
• Median home value: $187,200
IL
Not retirement-friendly
Rank: 37/51
ILLINOIS
Mixed
• State sales tax: 7% state levy
• Social Security: Not taxed
Kiplinger’s tax-friendliness rating
Health care access
• Hospital beds per 1,000 people: 2.7
• Active doctors per 100,000 people: 230.8
• Primary care physicians per 100,000
people: 126
Cost of living
18% below U.S. average
• Median home value: $135,400
IN
Retirement-friendly
Rank: 17/51
INDIANA
Not tax-friendly
• State sales tax: 6% state levy
• Social Security: Not taxed
Kiplinger’s tax-friendliness rating
Health care access
• Hospital beds per 1,000 people: 3
• Active doctors per 100,000 people: 218.2
• Primary care physicians per 100,000
people: 146.7
Cost of living
10% below U.S. average
• Median home value: $142,300
MI
Mixed
Rank: 24/51
MICHIGAN
Not tax-friendly
• State sales tax: 5.75% state levy
• Social Security: Not taxed
Kiplinger’s tax-friendliness rating
Health care access
• Hospital beds per 1,000 people: 2.8
• Active doctors per 100,000 people: 292.7
• Primary care physicians per 100,000
people: 174.6
Cost of living
17% below U.S. average
• Median home value: $204,900
OH
Mixed
Rank: 27/51
OHIO
Tax-friendly
• State sales tax: None
• Social Security: Not taxed
Kiplinger’s tax-friendliness rating
Health care access
• Hospital beds per 1,000 people: 2.2
• Active doctors per 100,000 people: 276.9
• Primary care physicians per 100,000
people: 139
Cost of living
26% above U.S. average
• Median home value: $265,200
Ak
Mixed
Rank: 33/51
ALASKA
Tax-friendly
• State sales tax: 4% state levy
• Social Security: Not taxed
Kiplinger’s tax-friendliness rating
Health care access
• Hospital beds per 1,000 people: 1.9
• Active doctors per 100,000 people: 314.1
• Primary care physicians per 100,000
people: 187.6
Cost of living
70% above U.S. average
• Median home value: $587,700
HI
Least retirement-friendly
Rank: 51/51
HAWAII
Tax-friendly
• State sales tax: 6.5% state levy
• Social Security: Not taxed
Kiplinger’s tax-friendliness rating
Health care access
• Hospital beds per 1,000 people: 1.7
• Active doctors per 100,000 people: 278.8
• Primary care physicians per 100,000
people: 146.5
Cost of living
19% above U.S. average
• Median home value: $311,700
WA
Not retirement-friendly
Rank: 34/51
WASHINGTON
Mixed
• State sales tax: None
• Social Security: Not taxed
Kiplinger’s tax-friendliness rating
Health care access
• Hospital beds per 1,000 people: 1.6
• Active doctors per 100,000 people: 303.4
• Primary care physicians per 100,000
people: 145.4
Cost of living
13% above U.S. average
• Median home value: $287,300
OR
Not retirement-friendly
Rank: 40/51
OREGON
Tax-friendly
• State sales tax: 7.25% state levy
• Social Security: Not taxed
Kiplinger’s tax-friendliness rating
Health care access
• Hospital beds per 1,000 people: 1.8
• Active doctors per 100,000 people: 279.6
• Primary care physicians per 100,000
people: 138.3
Cost of living
50% above U.S. average
• Median home value: $475,900
CA
Least retirement-friendly
Rank: 50/51
CALIFORNIA
Most tax-friendly
• State sales tax: 6.85% state levy
• Social Security: Not taxed
Kiplinger’s tax-friendliness rating
Health care access
• Hospital beds per 1,000 people: 2.1
• Active doctors per 100,000 people: 213.5
• Primary care physicians per 100,000
people: 107.6
Cost of living
11% above U.S. average
• Median home value: $242,400
NV
Retirement-friendly
Rank: 19/51
NEVADA
Mixed
• State sales tax: 6% state levy
• Social Security: Not taxed
Kiplinger’s tax-friendliness rating
Health care access
• Hospital beds per 1,000 people: 1.9
• Active doctors per 100,000 people: 192.6
• Primary care physicians per 100,000
people: 95.7
Cost of living
2% below U.S. average
• Median home value: $192,300
ID
Mixed
Rank: 28/51
IDAHO
Not tax-friendly
• State sales tax: None
• Social Security: Not taxed
Kiplinger’s tax-friendliness rating
Health care access
• Hospital beds per 1,000 people: 3.3
• Active doctors per 100,000 people: 247.1
• Primary care physicians per 100,000
people: 115.2
Cost of living
6% below U.S. average
• Median home value: $219,600
MT
Mixed
Rank: 32/51
Montana
Most tax-friendly
• State sales tax: 4% state levy
• Social Security: Not taxed
Kiplinger’s tax-friendliness rating
Health care access
• Hospital beds per 1,000 people: 3.5
• Active doctors per 100,000 people: 207.9
• Primary care physicians per 100,000
people: 109.4
Cost of living
2% below U.S. average
• Median home value: $213,300
WY
Most retirement-friendly
Rank: 10/51
WYOMING
Not tax-friendly
• State sales tax: 6.1% state levy
• Social Security: Taxed
Kiplinger’s tax-friendliness rating
Health care access
• Hospital beds per 1,000 people: 1.8
• Active doctors per 100,000 people: 216.2
• Primary care physicians per 100,000
people: 99.2
Cost of living
11% above U.S. average
• Median home value: $256,700
UT
Least retirement-friendly
Rank: 45/51
UTah
Tax-friendly
• State sales tax: 2.9% state levy
• Social Security: Taxed
Kiplinger’s tax-friendliness rating
Health care access
• Hospital beds per 1,000 people: 1.9
• Active doctors per 100,000 people: 285.7
• Primary care physicians per 100,000
people: 141.3
Cost of living
21% above U.S. average
• Median home value: $313,600
CO
Not retirement-friendly
Rank: 35/51
COLORADO
Most tax-friendly
• State sales tax: 5.6% state levy
• Social Security: Not taxed
Kiplinger’s tax-friendliness rating
Health care access
• Hospital beds per 1,000 people: 1.9
• Active doctors per 100,000 people: 242
• Primary care physicians per 100,000
people: 126.1
Cost of living
2% above U.S. average
• Median home value: $209,600
AZ
Retirement-friendly
Rank: 14/51
ARIZONA
Mixed
• State sales tax: 5.13% state levy
• Social Security: Taxed
Kiplinger’s tax-friendliness rating
Health care access
• Hospital beds per 1,000 people: 1.8
• Active doctors per 100,000 people: 244.8
• Primary care physicians per 100,000
people: 141.6
Cost of living
12% below U.S. average
• Median home value: $166,800
NM
Mixed
Rank: 21/51
NEW MEXICO
Connecticut
Maine
Massachusetts
New Hampshire
New Jersey
New York
Pennsylvania
Rhode Island
Vermont
Mississippi
North Carolina
Oklahoma
South Carolina
Tennessee
Texas
Virginia
West Virginia
Back
Least tax-friendly
• State sales tax: 4% state levy
• Social Security: Not taxed
Kiplinger’s tax-friendliness rating
Health care access
• Hospital beds per 1,000 people: 2.7
• Active doctors per 100,000 people: 375.1
• Primary care physicians per 100,000
people: 223.7
Cost of living
20% above U.S. average
• Median home value: $302,200
Me
Retirement-friendly
Rank: 20/51
MAINE
Not tax-friendly
• State sales tax: 6% state levy
• Social Security: Not taxed
Kiplinger’s tax-friendliness rating
Health care access
• Hospital beds per 1,000 people: 2.9
• Active doctors per 100,000 people: 320.5
• Primary care physicians per 100,000
people: 208.7
Cost of living
7% below U.S. average
• Median home value: $174,100
NY
Least retirement-friendly
Rank: 48/51
NEW YORK
Least tax-friendly
• State sales tax: 6.625% state levy
• Social Security: Not taxed
Kiplinger’s tax-friendliness rating
Health care access
• Hospital beds per 1,000 people: 2.4
• Active doctors per 100,000 people: 306.5
• Primary care physicians per 100,000
people: 176.3
Cost of living
20% above U.S. average
• Median home value: $327,900
PA
Mixed
Rank: 26/51
PENNSYLVANIA
Least tax-friendly
• State sales tax: The state taxes most items
at 6.35%
• Social Security: Social Security income is fully
exempt for single taxpayers with federal
adjusted gross income of less than $75,000
and for married taxpayers filing jointly with
federal AGI of less than $100,000.
Kiplinger’s tax-friendliness rating
Health care access
• Hospital beds per 1,000 people: 2
• Active doctors per 100,000 people: 352.1
• Primary care physicians per 100,000
people: 216.3
Cost of living
8% above U.S. average
• Median home value: $272,700
NJ
Least retirement-friendly
Rank: 49/51
NEW JERSEY
Not tax-friendly
• State sales tax: 7% state levy
• Social Security: Social Security benefits are not
taxed for joint filers with a federal adjusted gross
income of $104,450 or less and other taxpayers
with a federal AGI of $83,550 or less.
Kiplinger’s tax-friendliness rating
Health care access
• Hospital beds per 1,000 people: 2.1
• Active doctors per 100,000 people: 370
• Primary care physicians per 100,000
people: 264.5
Cost of living
11% above U.S. average
• Median home value: $249,800
CT
Least retirement-friendly
Rank: 46/51
CONNECTICUT
Not tax-friendly
• State sales tax: 6.25% state levy
• Social Security: Not taxed
Kiplinger’s tax-friendliness rating
Health care access
• Hospital beds per 1,000 people: 2.3
• Active doctors per 100,000 people: 449.5
• Primary care physicians per 100,000
people: 245
Cost of living
27% above U.S. average
• Median home value: $366,800
NJ
Least retirement-friendly
Rank: 49/51
NEW JERSEY
Mixed
• State sales tax: 5.5% state levy
• Social Security: Not taxed
Kiplinger’s tax-friendliness rating
Health care access
• Hospital beds per 1,000 people: 2.5
• Active doctors per 100,000 people: 330.2
• Primary care physicians per 100,000
people: 194.3
Cost of living
3% below U.S. average
• Median home value: $184,500
Me
Retirement-friendly
Rank: 20/51
MAINE
Not tax-friendly
• State sales tax: None
• Social Security: Not taxed
Kiplinger’s tax-friendliness rating
Health care access
• Hospital beds per 1,000 people: 2.1
• Active doctors per 100,000 people: 315.1
• Primary care physicians per 100,000
people: 163
Cost of living
5% above U.S. average
• Median home value: $252,800
NH
Not retirement-friendly
Rank: 41/51
NEW HAMPSHIRE
Alabama
Arkansas
Delaware
District of Columbia
Florida
Georgia
Kentucky
Louisiana
Maryland
More States
Not tax-friendly
• State sales tax: 6% state levy
• Social Security: Social Security benefits are
exempt for single filers making less than $45,000
a year ($60,00 for joint filers).
Kiplinger’s tax-friendliness rating
Health care access
• Hospital beds per 1,000 people: 2.1
• Active doctors per 100,000 people: 367.1
• Primary care physicians per 100,000
people: 183.3
Cost of living
5% below U.S. average
• Median home value: $223,700
VT
Not retirement-friendly
Rank: 42/51
VERMONT
Most tax-friendly
• State sales tax: 4% state levy
• Social Security: Not taxed.
Kiplinger’s tax-friendliness rating
Health care access
• Hospital beds per 1,000 people: 3.1
• Active doctors per 100,000 people: 217.1
• Primary care physicians per 100,000
people: 122.8
Cost of living
18% below U.S. average
• Median home value: $137,200
AL
Most retirement-friendly
Rank: 2/51
ALABAMA
Tax-friendly
• State sales tax: 6.5% state levy
• Social Security: Not taxed
Kiplinger’s tax-friendliness rating
Health care access
• Hospital beds per 1,000 people: 3.2
• Active doctors per 100,000 people: 207.6
• Primary care physicians per 100,000
people: 120.9
Cost of living
21% below U.S. average
• Median home value: $123,300
AR
Most retirement-friendly
Rank: 5/51
ARKANSAS
Most tax-friendly
• State sales tax: None
• Social Security: Not taxed
Kiplinger’s tax-friendliness rating
Health care access
• Hospital beds per 1,000 people: 2.2
• Active doctors per 100,000 people: 284.6
• Primary care physicians per 100,000
people: 161.4
Cost of living
3% above U.S. average
• Median home value: $244,700
de
Retirement-friendly
Rank: 13/51
DELAWARE
Most tax-friendly
• State sales tax: 4% state levy
• Social Security: Not taxed
Kiplinger’s tax-friendliness rating
Health care access
• Hospital beds per 1,000 people: 3.1
• Active doctors per 100,000 people: 217.1
• Primary care physicians per 100,000
people: 122.8
Cost of living
18% below U.S. average
• Median home value: $137,200
AL
Most retirement-friendly
Rank: 2/51
ALABAMA
Most tax-friendly
• State sales tax: 6% state levy
• Social Security: Not taxed
Kiplinger’s tax-friendliness rating
Health care access
• Hospital beds per 1,000 people: 2.6
• Active doctors per 100,000 people: 265.2
• Primary care physicians per 100,000
people: 131.3
Cost of living
3% above U.S. average
• Median home value: $196,800
FL
Most retirement-friendly
Rank: 11/51
FLORIDA
Most tax-friendly
• State sales tax: 4% state levy
• Social Security: Not taxed
Kiplinger’s tax-friendliness rating
Health care access
• Hospital beds per 1,000 people: 2.4
• Active doctors per 100,000 people: 228.7
• Primary care physicians per 100,000
people: 121.9
Cost of living
7% below U.S. average
• Median home value: $166,800
GA
Most retirement-friendly
Rank: 6/51
GEORGIA
Mixed
• State sales tax: 6% state levy
• Social Security: Not taxed
Kiplinger’s tax-friendliness rating
Health care access
• Hospital beds per 1,000 people: 3.2
• Active doctors per 100,000 people: 230.9
• Primary care physicians per 100,000
people: 124.1
Cost of living
16% below U.S. average
• Median home value: $135,300
KY
Retirement-friendly
Rank: 15/51
KENTUCKY
Mixed
• State sales tax: 6% state levy
• Social Security: Not taxed
Kiplinger’s tax-friendliness rating
Health care access
• Hospital beds per 1,000 people: 3.2
• Active doctors per 100,000 people: 230.9
• Primary care physicians per 100,000
people: 124.1
Cost of living
16% below U.S. average
• Median home value: $135,300
KY
Retirement-friendly
Rank: 15/51
KENTUCKY
Not tax-friendly
• State sales tax: 6% state levy
• Social Security: Not taxed
Kiplinger’s tax-friendliness rating
Health care access
• Hospital beds per 1,000 people: 1.9
• Active doctors per 100,000 people: 386
• Primary care physicians per 100,000
people: 188.2
Cost of living
13% above U.S. average
• Median home value: $305,500
MD
Least retirement-friendly
Rank: 44/51
MARYLAND
Not tax-friendly
• State sales tax: 6% state levy
• Social Security: Not taxed
Kiplinger’s tax-friendliness rating
Health care access
• Hospital beds per 1,000 people: 1.9
• Active doctors per 100,000 people: 386
• Primary care physicians per 100,000
people: 188.2
Cost of living
13% above U.S. average
• Median home value: $305,500
MD
Least retirement-friendly
Rank: 44/51
MARYLAND
Most tax-friendly
• State sales tax: 7% state levy
• Social Security: Not taxed
Kiplinger’s tax-friendliness rating
Health care access
• Hospital beds per 1,000 people: 4
• Active doctors per 100,000 people: 191.3
• Primary care physicians per 100,000
people: 108.6
Cost of living
19% below U.S. average
• Median home value: $114,500
Ms
Most retirement-friendly
Rank: 1/51
MISSISSIPPI
Most tax-friendly
• State sales tax: 7% state levy
• Social Security: Not taxed
Kiplinger’s tax-friendliness rating
Health care access
• Hospital beds per 1,000 people: 4
• Active doctors per 100,000 people: 191.3
• Primary care physicians per 100,000
people: 108.6
Cost of living
19% below U.S. average
• Median home value: $114,500
Ms
Most retirement-friendly
Rank: 1/51
MISSISSIPPI
Most tax-friendly
• State sales tax: 7% state levy
• Social Security: Not taxed
Kiplinger’s tax-friendliness rating
Health care access
• Hospital beds per 1,000 people: 4
• Active doctors per 100,000 people: 191.3
• Primary care physicians per 100,000
people: 108.6
Cost of living
19% below U.S. average
• Median home value: $114,500
Ms
Most retirement-friendly
Rank: 1/51
MISSISSIPPI
Most tax-friendly
• State sales tax: 7% state levy
• Social Security: Not taxed
Kiplinger’s tax-friendliness rating
Health care access
• Hospital beds per 1,000 people: 4
• Active doctors per 100,000 people: 191.3
• Primary care physicians per 100,000
people: 108.6
Cost of living
19% below U.S. average
• Median home value: $114,500
Ms
Most retirement-friendly
Rank: 1/51
MISSISSIPPI
Most tax-friendly
• State sales tax: 7% state levy
• Social Security: Not taxed
Kiplinger’s tax-friendliness rating
Health care access
• Hospital beds per 1,000 people: 4
• Active doctors per 100,000 people: 191.3
• Primary care physicians per 100,000
people: 108.6
Cost of living
19% below U.S. average
• Median home value: $114,500
Ms
Most retirement-friendly
Rank: 1/51
MISSISSIPPI
Most tax-friendly
• State sales tax: 7% state levy
• Social Security: Not taxed
Kiplinger’s tax-friendliness rating
Health care access
• Hospital beds per 1,000 people: 4
• Active doctors per 100,000 people: 191.3
• Primary care physicians per 100,000
people: 108.6
Cost of living
19% below U.S. average
• Median home value: $114,500
Ms
Most retirement-friendly
Rank: 1/51
MISSISSIPPI
Missouri
Nebraska
North Dakota
Ohio
South Dakota
Wisconsin
Back
Illinois
Indiana
Iowa
Kansas
Michigan
Minnesota
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Mixed
• State sales tax: 6% state levy
• Social Security: Social Security benefits are taxed
to the extent they are taxed at the federal level.
However, the West Virginia tax on Social Security
income is being phased out over a three-year
period. In 2020, 35% of Social Security benefits
will be exempt. The exemption will rise to 65% in
2021 and to 100% in 2022.
Kiplinger’s tax-friendliness rating
Health care access
• Hospital beds per 1,000 people: 3.8
• Active doctors per 100,000 people: 263.4
• Primary care physicians per 100,000
people: 168.5
Cost of living
22% below U.S. average
• Median home value: $115,000
Ms
Most retirement-friendly
Rank: 7/51
WEST VIRGINIA
Mixed
• State sales tax: 6% state levy
• Social Security: Social Security benefits are taxed
to the extent they are taxed at the federal level.
However, the West Virginia tax on Social Security
income is being phased out over a three-year
period. In 2020, 35% of Social Security benefits
will be exempt. The exemption will rise to 65% in
2021 and to 100% in 2022.
Kiplinger’s tax-friendliness rating
Health care access
• Hospital beds per 1,000 people: 3.8
• Active doctors per 100,000 people: 263.4
• Primary care physicians per 100,000
people: 168.5
Cost of living
22% below U.S. average
• Median home value: $115,000
Ms
Most retirement-friendly
Rank: 7/51
WEST VIRGINIA
Mixed
• State sales tax: 6% state levy
• Social Security: Social Security benefits are taxed
to the extent they are taxed at the federal level.
However, the West Virginia tax on Social Security
income is being phased out over a three-year
period. In 2020, 35% of Social Security benefits
will be exempt. The exemption will rise to 65% in
2021 and to 100% in 2022.
Kiplinger’s tax-friendliness rating
Health care access
• Hospital beds per 1,000 people: 3.8
• Active doctors per 100,000 people: 263.4
• Primary care physicians per 100,000
people: 168.5
Cost of living
22% below U.S. average
• Median home value: $115,000
Ms
Most retirement-friendly
Rank: 7/51
WEST VIRGINIA
Mixed
• State sales tax: 6% state levy
• Social Security: Social Security benefits are taxed
to the extent they are taxed at the federal level.
However, the West Virginia tax on Social Security
income is being phased out over a three-year
period. In 2020, 35% of Social Security benefits
will be exempt. The exemption will rise to 65% in
2021 and to 100% in 2022.
Kiplinger’s tax-friendliness rating
Health care access
• Hospital beds per 1,000 people: 3.8
• Active doctors per 100,000 people: 263.4
• Primary care physicians per 100,000
people: 168.5
Cost of living
22% below U.S. average
• Median home value: $115,000
Ms
Most retirement-friendly
Rank: 7/51
WEST VIRGINIA
Mixed
• State sales tax: 6% state levy
• Social Security: Social Security benefits are taxed
to the extent they are taxed at the federal level.
However, the West Virginia tax on Social Security
income is being phased out over a three-year
period. In 2020, 35% of Social Security benefits
will be exempt. The exemption will rise to 65% in
2021 and to 100% in 2022.
Kiplinger’s tax-friendliness rating
Health care access
• Hospital beds per 1,000 people: 3.8
• Active doctors per 100,000 people: 263.4
• Primary care physicians per 100,000
people: 168.5
Cost of living
22% below U.S. average
• Median home value: $115,000
Ms
Most retirement-friendly
Rank: 7/51
WEST VIRGINIA
Mixed
• State sales tax: 6% state levy
• Social Security: Social Security benefits are taxed
to the extent they are taxed at the federal level.
However, the West Virginia tax on Social Security
income is being phased out over a three-year
period. In 2020, 35% of Social Security benefits
will be exempt. The exemption will rise to 65% in
2021 and to 100% in 2022.
Kiplinger’s tax-friendliness rating
Health care access
• Hospital beds per 1,000 people: 3.8
• Active doctors per 100,000 people: 263.4
• Primary care physicians per 100,000
people: 168.5
Cost of living
22% below U.S. average
• Median home value: $115,000
Ms
Most retirement-friendly
Rank: 7/51
WEST VIRGINIA
Mixed
• State sales tax: 6% state levy
• Social Security: Social Security benefits are taxed
to the extent they are taxed at the federal level.
However, the West Virginia tax on Social Security
income is being phased out over a three-year
period. In 2020, 35% of Social Security benefits
will be exempt. The exemption will rise to 65% in
2021 and to 100% in 2022.
Kiplinger’s tax-friendliness rating
Health care access
• Hospital beds per 1,000 people: 3.8
• Active doctors per 100,000 people: 263.4
• Primary care physicians per 100,000
people: 168.5
Cost of living
22% below U.S. average
• Median home value: $115,000
Ms
Most retirement-friendly
Rank: 7/51
WEST VIRGINIA
Health care access
• Hospital beds per 1,000 people: 3.8
• Active doctors per 100,000 people: 263.4
• Primary care physicians per 100,000
people: 168.5
Cost of living
22% below U.S. average
• Median home value: $115,000
Ms
Most retirement-friendly
Rank: 7/51
WEST VIRGINIA
Mixed
• State sales tax: 6% state levy
• Social Security: Social Security benefits are taxed
to the extent they are taxed at the federal level.
However, the West Virginia tax on Social Security
income is being phased out over a three-year
period. In 2020, 35% of Social Security benefits
will be exempt. The exemption will rise to 65% in
2021 and to 100% in 2022.
Kiplinger’s tax-friendliness rating
Health care access
• Hospital beds per 1,000 people: 3.8
• Active doctors per 100,000 people: 263.4
• Primary care physicians per 100,000
people: 168.5
Cost of living
22% below U.S. average
• Median home value: $115,000
Ms
Most retirement-friendly
Rank: 7/51
WEST VIRGINIA
Mixed
• State sales tax: 6% state levy
• Social Security: Social Security benefits are taxed
to the extent they are taxed at the federal level.
However, the West Virginia tax on Social Security
income is being phased out over a three-year
period. In 2020, 35% of Social Security benefits
will be exempt. The exemption will rise to 65% in
2021 and to 100% in 2022.
Kiplinger’s tax-friendliness rating
Health care access
• Hospital beds per 1,000 people: 3.8
• Active doctors per 100,000 people: 263.4
• Primary care physicians per 100,000
people: 168.5
Cost of living
22% below U.S. average
• Median home value: $115,000
Ms
Most retirement-friendly
Rank: 7/51
WEST VIRGINIA
Mixed
• State sales tax: 6% state levy
• Social Security: Social Security benefits are taxed
to the extent they are taxed at the federal level.
However, the West Virginia tax on Social Security
income is being phased out over a three-year
period. In 2020, 35% of Social Security benefits
will be exempt. The exemption will rise to 65% in
2021 and to 100% in 2022.
Kiplinger’s tax-friendliness rating
Health care access
• Hospital beds per 1,000 people: 3.8
• Active doctors per 100,000 people: 263.4
• Primary care physicians per 100,000
people: 168.5
Cost of living
22% below U.S. average
• Median home value: $115,000
Ms
Most retirement-friendly
Rank: 7/51
WEST VIRGINIA
Mixed
• State sales tax: 6% state levy
• Social Security: Social Security benefits are taxed
to the extent they are taxed at the federal level.
However, the West Virginia tax on Social Security
income is being phased out over a three-year
period. In 2020, 35% of Social Security benefits
will be exempt. The exemption will rise to 65% in
2021 and to 100% in 2022.
Kiplinger’s tax-friendliness rating
Health care access
• Hospital beds per 1,000 people: 3.8
• Active doctors per 100,000 people: 263.4
• Primary care physicians per 100,000
people: 168.5
Cost of living
22% below U.S. average
• Median home value: $115,000
Ms
Most retirement-friendly
Rank: 7/51
WEST VIRGINIA
Mixed
• State sales tax: 6% state levy
• Social Security: Social Security benefits are taxed
to the extent they are taxed at the federal level.
However, the West Virginia tax on Social Security
income is being phased out over a three-year
period. In 2020, 35% of Social Security benefits
will be exempt. The exemption will rise to 65% in
2021 and to 100% in 2022.
Kiplinger’s tax-friendliness rating
Alaska
Arizona
California
Colorado
Hawaii
Idaho
Montana
More States
Nevada
New Mexico
Oregon
Utah
Washington
Wyoming
Back
Least tax-friendly
• State sales tax: 5% state levy
• Social Security: Not taxed
Kiplinger’s tax-friendliness rating
Health care access
• Hospital beds per 1,000 people: 2.1
• Active doctors per 100,000 people: 264.9
• Primary care physicians per 100,000
people: 150.1
Cost of living
9% below U.S. average
• Median home value: $173,600
WI
Not retirement-friendly
Rank: 39/51
WISCONSIN
Least tax-friendly
• State sales tax: 5% state levy
• Social Security: Not taxed
Kiplinger’s tax-friendliness rating
Health care access
• Hospital beds per 1,000 people: 2.1
• Active doctors per 100,000 people: 264.9
• Primary care physicians per 100,000
people: 150.1
Cost of living
9% below U.S. average
• Median home value: $173,600
WI
Not retirement-friendly
Rank: 39/51
WISCONSIN
Least tax-friendly
• State sales tax: 5% state levy
• Social Security: Not taxed
Kiplinger’s tax-friendliness rating
Health care access
• Hospital beds per 1,000 people: 2.1
• Active doctors per 100,000 people: 264.9
• Primary care physicians per 100,000
people: 150.1
Cost of living
9% below U.S. average
• Median home value: $173,600
WI
Not retirement-friendly
Rank: 39/51
WISCONSIN
Least tax-friendly
• State sales tax: 5% state levy
• Social Security: Not taxed
Kiplinger’s tax-friendliness rating
Health care access
• Hospital beds per 1,000 people: 2.1
• Active doctors per 100,000 people: 264.9
• Primary care physicians per 100,000
people: 150.1
Cost of living
9% below U.S. average
• Median home value: $173,600
WI
Not retirement-friendly
Rank: 39/51
WISCONSIN
Least tax-friendly
• State sales tax: 5% state levy
• Social Security: Not taxed
Kiplinger’s tax-friendliness rating
Health care access
• Hospital beds per 1,000 people: 2.1
• Active doctors per 100,000 people: 264.9
• Primary care physicians per 100,000
people: 150.1
Cost of living
9% below U.S. average
• Median home value: $173,600
WI
Not retirement-friendly
Rank: 39/51
WISCONSIN
Least tax-friendly
• State sales tax: 5% state levy
• Social Security: Not taxed
Kiplinger’s tax-friendliness rating
Health care access
• Hospital beds per 1,000 people: 2.1
• Active doctors per 100,000 people: 264.9
• Primary care physicians per 100,000
people: 150.1
Cost of living
9% below U.S. average
• Median home value: $173,600
WI
Not retirement-friendly
Rank: 39/51
WISCONSIN
Least tax-friendly
• State sales tax: 5% state levy
• Social Security: Not taxed
Kiplinger’s tax-friendliness rating
Health care access
• Hospital beds per 1,000 people: 2.1
• Active doctors per 100,000 people: 264.9
• Primary care physicians per 100,000
people: 150.1
Cost of living
9% below U.S. average
• Median home value: $173,600
WI
Not retirement-friendly
Rank: 39/51
WISCONSIN
Least tax-friendly
• State sales tax: 5% state levy
• Social Security: Not taxed
Kiplinger’s tax-friendliness rating
Health care access
• Hospital beds per 1,000 people: 2.1
• Active doctors per 100,000 people: 264.9
• Primary care physicians per 100,000
people: 150.1
Cost of living
9% below U.S. average
• Median home value: $173,600
WI
Not retirement-friendly
Rank: 39/51
WISCONSIN
Least tax-friendly
• State sales tax: 5% state levy
• Social Security: Not taxed
Kiplinger’s tax-friendliness rating
Health care access
• Hospital beds per 1,000 people: 2.1
• Active doctors per 100,000 people: 264.9
• Primary care physicians per 100,000
people: 150.1
Cost of living
9% below U.S. average
• Median home value: $173,600
WI
Not retirement-friendly
Rank: 39/51
WISCONSIN
Least tax-friendly
• State sales tax: 5% state levy
• Social Security: Not taxed
Kiplinger’s tax-friendliness rating
Health care access
• Hospital beds per 1,000 people: 2.1
• Active doctors per 100,000 people: 264.9
• Primary care physicians per 100,000
people: 150.1
Cost of living
9% below U.S. average
• Median home value: $173,600
WI
Not retirement-friendly
Rank: 39/51
WISCONSIN
Least tax-friendly
• State sales tax: 5% state levy
• Social Security: Not taxed
Kiplinger’s tax-friendliness rating
Health care access
• Hospital beds per 1,000 people: 2.1
• Active doctors per 100,000 people: 264.9
• Primary care physicians per 100,000
people: 150.1
Cost of living
9% below U.S. average
• Median home value: $173,600
WI
Not retirement-friendly
Rank: 39/51
WISCONSIN
Least tax-friendly
• State sales tax: 5% state levy
• Social Security: Not taxed
Kiplinger’s tax-friendliness rating
Health care access
• Hospital beds per 1,000 people: 2.1
• Active doctors per 100,000 people: 264.9
• Primary care physicians per 100,000
people: 150.1
Cost of living
9% below U.S. average
• Median home value: $173,600
WI
Not retirement-friendly
Rank: 39/51
WISCONSIN
Mixed
• State sales tax: 5.13% state levy
• Social Security: Taxed
Kiplinger’s tax-friendliness rating
Health care access
• Hospital beds per 1,000 people: 1.8
• Active doctors per 100,000 people: 244.8
• Primary care physicians per 100,000
people: 141.6
Cost of living
12% below U.S. average
• Median home value: $166,800
NM
Mixed
Rank: 21/51
NEW MEXICO
