Updated September 4, 2026. Quick answer: No, not today. Washington has no individual income tax, so pensions, 401(k)/IRA withdrawals and Social Security are all untaxed at the state level right now. That changes for a narrow group in 2028: a new 9.9% state income tax takes effect January 1, 2028 on individuals and joint filers with adjusted gross income over $1,000,000, enacted by the 2026 Legislature (Senate Bill 6346). Ordinary retirement withdrawals held in qualified retirement accounts are also carved out of Washington’s separate capital-gains excise tax.
Federal civil service pensions in Washington: does Washington tax federal pensions.
Inherited an IRA? What the state’s own documents say about taxing those withdrawals: Washington tax on inherited IRA withdrawals.
Hold a 403(b) or 457(b)? What the state’s own documents say about taxing those withdrawals: does Washington tax 403(b) and 457(b) withdrawals.
The Washington LEOFF Plan 2 options, refund and COLA rules, from the Department of Retirement Systems’ own documents: Washington LEOFF retirement decisions.
Withdrawing from an IRA or 401(k)? Whether the state withholds tax from it, from its own documents: Washington tax withholding on IRA and 401(k) withdrawals.
Taking money out of your TSP? How the state taxes it, from its own tax documents: Does Washington tax TSP withdrawals?.
A pension earned in another state, or paid after a move, is covered here: does Washington tax out-of-state pensions.
The Seattle SCERS payment options and refund rules, from the system’s member handbook: Seattle SCERS retirement decisions.
Trusts have their own page: does Washington tax trust income.
Inheriting from, or planning for, someone in this state? Whether the state has an inheritance tax, from its own tax documents: Does Washington have an inheritance tax?.
Dividends and interest have their own page: does Washington tax dividends and interest.
Contributing to an HSA? How the state taxes it, from its own tax documents: Does Washington tax HSA contributions?.
Making a gift or planning an estate? The state’s gift tax answer, from its own tax documents: Does Washington have a gift tax?.
Annuity payments have their own page: does Washington tax annuity income.
Saving for a child’s college? The state’s 529 break has its own page: Washington 529 plan tax deduction.
Military retired pay has its own page: does Washington tax military retirement.
Withdrawals from a 401(k) or IRA have their own page: does Washington tax 401(k) and IRA withdrawals.
Selling stocks, funds or real estate has its own page: does Washington tax capital gains.
More on Washington: Washington Medicaid Transfer Penalty Divisor.
Related state retirement tax guides: Does Washington Tax Social Security? and Washington to Arizona Retirement Taxes.
Confidence note: high. This page is scoped to pension, IRA and 401(k) taxation specifically. For the state’s full retirement-tax picture (Social Security, tax rates, estate and probate), see how Washington taxes retirement income generally.
Pending, not current law: A new 9.9% income tax on AGI over $1,000,000 takes effect Jan. 1, 2028 (2026 SB 6346); first returns due 2029. This is enacted law, not a proposal, but it is not yet in effect and does not apply to ordinary-income retirees.
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Source: WiserAdvisor’s service descriptionHow pensions and retirement-account withdrawals are taxed
| Public (state/local government) pensions | Not taxed today. A new 9.9% tax applies starting Jan. 1, 2028, but only to individuals/joint filers with AGI over $1,000,000, so it does not turn on ordinary pension income for most retirees. |
|---|---|
| Private (employer) pensions | Not taxed today, same 2028 high-income caveat as above. |
| Federal government pensions (FERS/CSRS) | Not taxed today, same 2028 high-income caveat as above. |
| Military retirement pay | Not taxed today, same 2028 high-income caveat as above. |
| IRA and 401(k)/403(b) distributions | Not taxed today. Washington’s separate capital-gains excise tax (7% on taxable gains up to $1 million and 9.9% above that, on long-term gains over an indexed threshold) explicitly exempts “assets held in certain retirement accounts,” so ordinary IRA/401(k) withdrawals are outside that tax as well as outside the (not-yet-effective) income tax. |
| General retirement-income exclusion | Not applicable today. The 2028 tax carries no separate retirement-income exclusion in the enacted text (ESSB 6346, Chapter 238, Laws of 2026); its only threshold is a $1,000,000 standard deduction (Sec. 314), which the Department of Revenue describes as annual adjusted gross income exceeding $1 million. |
Social Security
Social Security is not taxed today either, and is not reached by the 2028 tax’s AGI-over-$1,000,000 trigger for the overwhelming majority of retirees. Social Security has its own rules in every state; see the full breakdown in how Washington taxes retirement income generally.
Figures verified against the Washington Department of Revenue income tax and capital gains tax pages and the enacted text of ESSB 6346 (Chapter 238, Laws of 2026) on September 30, 2026.
Statute and sources
Governing citation: 2026 Wash. Legis., Senate Bill 6346 (new income tax, eff. 1/1/2028); RCW 82.87 as amended (capital-gains tax retirement-account exemption).
- Washington Dept. of Revenue, Income Tax
- Washington Dept. of Revenue, Capital Gains Tax (exemptions list)
Read September 4, 2026.
Related: how Washington taxes retirement income generally · does Washington tax Roth conversions? · Roth conversion taxes, all 51 jurisdictions.
General information drawn from each state’s own published statutes and revenue-department guidance, not legal, tax or financial advice. Figures and exemption amounts are current as of the date in the quick answer, are set by state law, and can change by future legislation; any pending bill named on this page is not yet law. This page cannot see your own return, which governs. We are not a law firm, a tax adviser, or a fiduciary, and this is not personalized advice.