US State Tax Profile · 2026

SD South Dakota Tax Rates

✓ No State Income Tax

No income or corporate tax; trust-friendly laws attract assets. Compare income, corporate, and sales tax rates for South Dakota against federal rates and other US states.

Income Tax
None
No state income tax
Corporate Tax
None
state rate
Sales Tax (State)
4.2%
before local additions
Combined Sales Tax
6.11%
avg incl. local taxes
Capital Gains
None
state rate
Federal Corp Rate
21%
applies in all states

South Dakota vs Federal Tax Comparison

Tax TypeSD State RateFederal RateNotes
Personal Income Tax None Federal: 10–37% No state layer
Corporate Income Tax None Federal: 21% No corporate income tax
State Sales Tax 4.2% No federal sales tax Combined avg: 6.11%
Capital Gains Tax None Federal: 0–20% Special rate may apply

About South Dakota Taxes

Key characteristics

No income or corporate tax; trust-friendly laws attract assets.

As a no-income-tax state, South Dakota attracts remote workers, retirees, and high-income earners seeking to reduce their overall tax burden. The absence of state income tax does not eliminate federal income tax obligations, which remain 10–37% depending on filing status and income level.

Corporate activity in South Dakota faces a no state corporate income tax. No corporate income tax. Combined with the 21% federal corporate rate, businesses should plan accordingly.

Calculate Your Net Salary in South Dakota

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Frequently Asked Questions — South Dakota Taxes

Does South Dakota have a state income tax?

No. South Dakota (SD) does not impose a state income tax on wages or salaries. This makes it one of nine US states with no income tax, alongside Alaska, Florida, Nevada, New Hampshire, South Dakota, Tennessee, Texas, and Wyoming.

What is the corporate income tax rate in South Dakota?

South Dakota does not levy a traditional corporate income tax. No corporate income tax. This makes South Dakota attractive for business incorporation and holding company structures.

What is the sales tax rate in South Dakota?

South Dakota has a state sales tax of 4.2%. When local city and county taxes are included, the average combined rate reaches 6.11%. Rates vary by locality so check the specific municipality for accurate figures.

How does South Dakota compare to neighboring states for taxes?

South Dakota's overall tax burden ranks favorably among US states. The state has no income tax. For individuals evaluating relocation or remote work, comparing the full picture — income, sales, and property taxes — is essential. Use our US Salary Calculator to estimate your net income in South Dakota.

Are there any special tax incentives or exemptions in South Dakota?

South Dakota offers notable tax characteristics: No income or corporate tax; trust-friendly laws attract assets. Businesses and individuals should consult a qualified tax advisor to understand eligibility for available credits, deductions, and incentives specific to South Dakota.

Other No-Income-Tax States

Nine US states impose no state income tax on wages:

Alaska Florida Nevada New Hampshire Tennessee Texas Washington Wyoming

Cost of Living in South Dakota

Tax rates are only part of the picture — explore city-level cost of living data:

Sioux Falls Rapid City Aberdeen

Compare Other US States

Explore state tax profiles across the US:

All 50 States Overview California Texas Florida New York Washington
Disclaimer: Tax rates shown are for 2026 and are sourced from Tax Foundation and IRS data. Rates change frequently. Always consult a qualified tax professional or the relevant state Department of Revenue before making financial decisions.