Estimates use each state's 2026 rates and standard deduction on your military pay alone: no credits, no local taxes. Educational estimate, not tax advice.
Home of record ≠ the state that taxes you
Every state's treatment of active-duty military pay (2026)
How each state and the five US territories tax the active-duty pay of its own legal residents. Search for your state, filter by treatment, or click a column header to sort. Hover any badge for what it means.
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Frequently asked questions
Which states don't tax military pay?
Nine states have no income tax at all: Alaska, Florida, Nevada, New Hampshire, South Dakota, Tennessee, Texas, Washington, and Wyoming. States including Arizona, Arkansas, Illinois, Indiana, Iowa, Kentucky, Michigan, Minnesota, Missouri, Montana, New Mexico, North Dakota, Oklahoma, and Wisconsin have an income tax but fully exempt active-duty pay. Several more, including California, New York, and Pennsylvania, exempt military pay only while you're stationed outside the state.
Do I pay state taxes where I'm stationed or in my home state?
Your home state. Under the SCRA, active-duty pay is taxed by your State of Legal Residence, not your duty station. Being stationed in Texas doesn't make your pay tax-free by itself; you keep paying your legal-residence state until you legally change it.
Can I just claim Texas or Florida to stop paying state tax?
Only if you have a legal basis. Since the 2022 amendment to the SCRA, a servicemember and spouse can elect the duty-station state or either spouse's residence state for any tax year of the marriage, so a married member actually stationed in Texas can generally elect Texas. Single members should confirm their path with legal assistance, since the statute's election language is written around married couples. Claiming a no-tax state you've never lived in and aren't stationed in is tax evasion, and states audit for it.
Does BAH or BAS get taxed by my state?
No. BAH and BAS are allowances, not taxable income, federally or in any state. That's why this calculator asks only for your taxable pay (base pay plus taxable special pays), the amount in the "taxable wages" section of your LES.
What if I'm stationed in Guam, Puerto Rico, or overseas?
Your State of Legal Residence keeps taxing you (or not) exactly as before. A territory or foreign posting counts as being stationed outside your home state, which zeroes out state tax for members from states like California, New York, and Pennsylvania. Guam, the USVI, and the CNMI "mirror" the federal tax code (residents pay the territory at federal rates instead of the IRS, with no extra state-style layer), while Puerto Rico runs its own separate tax system. You can elect a territory duty station as your SLR just like a state; a foreign posting isn't electable.
What about military retirement pay?
Different rules, and better ones. As of 2026, nearly every state fully or partially exempts military retirement pay; only California (which now excludes the first $20,000) and Washington D.C. still meaningfully tax it. This calculator covers active-duty pay; a retirement mode is coming.