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How Tax Changes Affect Colorado Retirees in 2025

August 15, 2025

How Tax Changes Affect Colorado Retirees in 2025

Overview

If you are settling into retirement or thinking ahead, 2025 brings some welcome tax relief for many Colorado retirees. Whether you are drawing Social Security or pension income, understanding the recent changes can help you keep more of your hard-earned money. Let’s walk through what this year holds for you.


1. Expanded Social Security Exemption for Ages 55 to 64

If you are between 55 and 64, you have historically paid state income tax on Social Security benefits. That changes in 2025 if your adjusted gross income (AGI) stays under $75,000 for single filers or $95,000 for joint filers.

Thanks to new state legislation, you can now fully deduct those federal taxable Social Security benefits from your Colorado taxable income. Previously, only those 65 and older received this break, so this year’s change means many younger retirees will see a noticeable drop in their state tax bill.


2. Pension and Annuity Deduction Caps Remain For Now

Colorado still offers deductions for pension and annuity income, but the caps remain in place for 2025:

  • Up to $20,000 deduction for ages 55 to 64

  • Up to $24,000 for those 65 and older

The proposal to remove these caps entirely, outlined in Senate Bill 25-136, was postponed and will not take effect this year. Lawmakers may revisit the idea in 2026.


3. Federal Senior Deduction Lightens the Load

At the federal level, the One Big Beautiful Bill Act (H.R. 1) includes a special extra standard deduction for seniors who are 65 and older. This deduction is up to $6,000 for individuals and $12,000 for couples, depending on income level.

Though not a Colorado policy, this change reduces your federal AGI, which can also shrink your Colorado tax base. It’s especially helpful if you are close to the AGI thresholds for the Social Security exemption.


4. Social Security Still Taxed by Colorado but Less for Many

Colorado remains one of nine states that tax Social Security income. However, with the new exemption in place for those aged 55 to 64 who meet the AGI limits, far fewer people will be affected.

This change shows the state is working to make retirement more affordable for a broader group, even if full exemption for all retirees is not yet in place.


5. What is Still Unchanged For Now

  • Pension and annuity deductions are still capped in 2025

  • The flat income tax rate remains at 4.25 percent across the board

  • Military and railroad retirement pay continues to be handled separately, and partial exemptions may apply depending on your situation


At a Glance: What This Means for You

Your SituationWhat You Can Expect in 2025
Age 55 to 64, AGI under thresholdsFull Colorado exemption on Social Security
Age 65 and olderContinued exemption (still limited by AGI)
Pension or annuity incomeSame deductions as in prior years
Claiming senior federal deduction 65+Federal AGI reduction may help your Colorado tax
Watching for future changesCap removal for pensions expected in 2026

Final Thoughts

If you are between 55 and 64 and your AGI qualifies, this shift in 2025 offers meaningful tax relief. For those older than 65, you have already enjoyed some of this benefit, and now it is reaching a larger group. Watch for pension deduction cap changes in 2026. In the meantime, a little planning—especially around your AGI—can go a long way.

This information is not intended to be a substitute for specific individualized tax advice. We suggest that you discuss your specific tax issues with a qualified tax advisor.