Federal tax burdens are the same across the nation, but state taxes vary from one state to the next and they can take a large bite out of retirement savings.

To help retirees compare these varying taxes, Kiplinger, a financial news and business forecasting firm, ranked states by the taxes they  impose on residents, including sales taxes, income taxes, whether Social Security and pensions are taxed and whether there is an estate or inheritance tax.

The following 15 states, listed in reverse order, impose the most oppressive taxes on residents.

No. 15 North Dakota

State income tax here ranges from 1.1 percent to 2.9 percent and the sales tax is set at 5 percent. The income tax rates are relatively low but pensions, distributions from retirement plans and Social Security benefits are taxed.