How California taxes retirement income

Updated

California does not tax Social Security benefits. Pensions and 401(k)/IRA withdrawals are taxed as ordinary income. California does not tax Social Security benefits, but pensions and 401(k)/IRA withdrawals are taxed as ordinary income, with no state exclusion. California also adds its own 2.5% tax on early (pre-59.5) withdrawals on top of income tax.

Retirement income tax in California, at a glance

How California taxes retirement income (reviewed August 29, 2026)
Income typeTaxed by California?
Social SecurityNo
PensionsYes
401(k) / IRA withdrawalsYes
Estate / inheritance taxNone
Avg. property tax rate0.71% of home value

Does California tax Social Security benefits?

No. California does not tax Social Security benefits.

Does California tax pensions and 401(k) or IRA withdrawals?

Yes. California taxes pension income and 401(k)/IRA withdrawals as ordinary income. California does not tax Social Security benefits, but pensions and 401(k)/IRA withdrawals are taxed as ordinary income, with no state exclusion. California also adds its own 2.5% tax on early (pre-59.5) withdrawals on top of income tax.

For the mechanics of required withdrawals in retirement, see what is an RMD.

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