36. Delaware
Delaware blends historic charm with tax-friendly policies. The state doesn’t tax Social Security benefits, and some pensions are exempt too. Plus, there’s no sales tax at all, which adds to its appeal.
Still, it’s not all smooth sailing. The cost of living is about 11% above average. Delaware’s population is just over 1 million, and around 201,000 of those are 65 or older, meaning there’s a decent retiree community if you’re looking for peers.
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