California-to-Texas is the largest interstate migration in the United States, and retirement is a major driver. California's income tax — up to 13.3% at the top — is the highest in the country. Social Security is exempt, but all other retirement income (pensions, IRA and 401(k) withdrawals, annuities) is taxed as ordinary income at California's progressive rates. At $100,000 in non-Social Security retirement income, a California retiree pays approximately $6,000 in state income tax. A Texas retiree pays zero. Over a 20-year retirement at $100K, that gap is $120,000. At higher income levels — $200,000–$300,000 — the California tax burden reaches $18,000–$30,000 per year, and the Texas advantage is enormous. California also has no estate tax, matching Texas. The complication is Texas property taxes: the state's average effective rate of approximately 1.6% is among the highest in the country, significantly higher than California's Prop 13-capped rates. A $400,000 Texas home generates roughly $6,400/year in property tax; an equivalent California home may only generate $3,000–$4,000 depending on purchase date due to Prop 13. For retirees who bought their California homes decades ago and have low reassessed values, the Texas property tax increase can reduce or eliminate the income tax saving at lower income levels. For high-income retirees, the income tax advantage dominates and the California-to-Texas move is financially compelling.

By Daniel

Daniel has spent 5+ years researching tax systems across 95+ countries and all US states to make tax comparison accessible to everyone. For corrections, contact us.

Last Updated: April 2026

The Big Picture

🌴 California

1–13.3%

SS Exempt, High Rates on Pensions

Progressive 1–13.3%; Social Security exempt; all other retirement income taxed as ordinary income

🤠 Texas

0%

No State Income Tax

Zero state income tax; no tax on pensions, IRA withdrawals, or Social Security

Typical Annual Savings

At $100,000 income:

$6,000

Texas saves approximately $6,000/year vs California at $100K retirement income (excluding Social Security). California taxes pension and IRA income at progressive rates up to 13.3%. Note: Texas property taxes (~1.6%) are significantly higher than many California properties protected by Prop 13.

Tax Savings by Income Level

IncomeCA TaxTX TaxSavings10-Year
$50,000 retirement ~$1,700$0TX saves ~$1,700/yr$17,000
$75,000 retirement ~$3,800$0TX saves ~$3,800/yr$38,000
$100,000 retirement ~$6,000$0TX saves ~$6,000/yr$60,000
$150,000 retirement ~$10,800$0TX saves ~$10,800/yr$108,000
$250,000 retirement ~$20,500$0TX saves ~$20,500/yr$205,000
💡

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California Pros and Cons

✅ Pros

  • Social Security fully exempt from California state income tax
  • Prop 13 caps property tax increases at 2%/year for long-term homeowners — significant for retirees
  • World-class healthcare systems throughout the state
  • No California estate or inheritance tax
  • Mild climate in coastal areas — lower heating/cooling costs

❌ Cons

  • Highest state income tax in the US — up to 13.3%
  • Pensions, IRA, and 401(k) withdrawals all taxed at full progressive rates
  • At $150K retirement income, California state tax exceeds $10,800/year
  • RMDs from traditional accounts face the same high progressive rates
  • SDI (State Disability Insurance) may apply to some income

Texas Pros and Cons

✅ Pros

  • Zero state income tax — pensions, IRAs, 401(k), RMDs all untaxed
  • No estate or inheritance tax
  • Lower cost of living than California in most metropolitan areas
  • Warm climate and growing retirement communities (Austin, San Antonio, Dallas suburbs)
  • No capital gains tax at the state level

❌ Cons

  • Property taxes averaging ~1.6% — significantly higher than most Prop 13-protected California properties
  • On a $400K Texas home: ~$6,400/year in property tax vs California's often $3,000–$4,000
  • Extreme summer heat throughout the state
  • No homestead protection against property tax increases comparable to Prop 13

Frequently Asked Questions

Q: How much do California retirees save by moving to Texas?

It depends on income. At $75,000 in non-Social Security retirement income: ~$3,800/year. At $100,000: ~$6,000/year. At $200,000: ~$17,000/year. However, Texas property taxes typically run $4,000–$8,000/year higher than a comparable California property protected under Prop 13. For retirees with moderate income and a long-held California home, the property tax increase may offset most of the income tax saving. For high-income retirees, the income tax saving dominates.

Q: Is Social Security taxed in California?

No. California is one of the states that fully exempts Social Security benefits from state income tax. This applies regardless of total income level. The California income tax — at rates up to 13.3% — applies to pension income, traditional IRA and 401(k) withdrawals, RMDs, and annuity payments. Retirees whose primary income is Social Security face minimal California state tax.

Q: How does Prop 13 affect the California vs Texas retirement decision?

Proposition 13 caps California property tax assessments at the purchase price and limits annual increases to 2%. A Californian who bought their home in 1990 for $200,000 may be paying property tax on an assessed value of $400,000 today — while the market value is $1.2 million. Moving to Texas and buying a $600,000 home could generate $9,600/year in property tax versus $5,000/year in California. The longer a Californian has owned their home, the more valuable this Prop 13 protection becomes — and the less financially attractive a Texas move is on property tax.

Q: Does California have an estate tax?

No. California does not have a state estate tax or inheritance tax. Both California and Texas follow the federal estate tax threshold ($13.61 million per person in 2024). For most retirees, estate tax is not a differentiator between these two states. For very high-net-worth individuals, California does not impose additional state-level estate taxes.

Q: How do I end California tax residency when retiring to Texas?

California is the most aggressive state in auditing departing residents, particularly high earners. To end California residency, you must establish domicile in Texas: get a Texas driver's license, register to vote in Texas, update professional licenses and banking to Texas addresses, and spend fewer than 183 days in California. The California Franchise Tax Board (FTB) can audit you for years after the move, examining credit card records, healthcare visits, and days spent in California. A CPA experienced in California residency changes is essential for high-income retirees.

Q: Are IRA withdrawals taxed in California?

Yes. Traditional IRA withdrawals are taxed as ordinary income in California at the full progressive rate — up to 13.3% for high earners. There is no California exemption for IRA distributions. Roth IRA qualified distributions are generally not taxed. In Texas, neither traditional nor Roth IRA withdrawals face state income tax. For retirees planning large IRA withdrawals or facing substantial RMDs, the California tax on these distributions is a major cost.

Q: Is Texas better than California for military retirees?

Yes, significantly. Texas has zero income tax on military retirement pay. California taxes military pensions at the full progressive rate (up to 13.3%) — there is no military pension exemption in California. A military retiree drawing $60,000/year in pension income would pay approximately $2,800–$3,500 in California state tax on that income; Texas charges nothing. For military retirees, Texas is consistently ranked among the most financially favorable states.

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