Twelve cities in nine states with no personal income tax offer retirees tax-free Social Security benefits and affordable living. Top picks include San Antonio, Sioux Falls, Lakeland, Cheyenne, Chattanooga, Spokane, McAllen, Manchester, Ocala, Anchorage, Reno, and Daytona Beach. Median rents range from $970 in McAllen to $1,705 in Manchester. While no income tax helps, retirees should consider property and sales taxes, which vary by state and impact overall costs.