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Tax year 2026

Minnesota vs South Dakota Income Tax — 2026

A single filer earning $100,000 pays $5,277 less per year in South Dakota than in Minnesota — $440 a month. Minnesota charges $5,277; South Dakota charges $0.

Why this pair has a page: bordering states.

Minnesota at $100K
$5,277
5.28%
South Dakota at $100K
$0
0.00%
Annual difference
$5,277
$440 a month
National ranks
47 vs 5
of 50, lowest tax first

The bill at every income

Single filer, standard deduction, no dependents. State income tax only.

Minnesota and South Dakota income tax compared at seven income levels, 2026
Gross incomeMinnesota taxSouth Dakota taxDifference
$50,000$1,877$0$1,877 less in SD
$75,000$3,577$0$3,577 less in SD
$100,000$5,277$0$5,277 less in SD
$150,000$8,942$0$8,942 less in SD
$250,000$17,423$0$17,423 less in SD
$500,000$42,048$0$42,048 less in SD
$1,000,000$91,298$0$91,298 less in SD
Annual state income tax, Minnesota versus South Dakota
MN at $50,000: $1,877MN at $50,000$1,877SD at $50,000: $0SD at $50,000$0MN at $75,000: $3,577MN at $75,000$3,577SD at $75,000: $0SD at $75,000$0MN at $100,000: $5,277MN at $100,000$5,277SD at $100,000: $0SD at $100,000$0MN at $150,000: $8,942MN at $150,000$8,942SD at $150,000: $0SD at $150,000$0MN at $250,000: $17,423MN at $250,000$17,423SD at $250,000: $0SD at $250,000$0MN at $500,000: $42,048MN at $500,000$42,048SD at $500,000: $0SD at $500,000$0MN at $1,000,000: $91,298MN at $1,000,000$91,298SD at $1,000,000: $0SD at $1,000,000$0

How the two systems differ

Minnesota and South Dakota income tax systems compared
MinnesotaSouth Dakota
Tax structureGraduatedNo income tax
Top marginal rate9.85%None
Number of brackets4—
Standard deduction (single)$15,300—
Personal exemptionNone—
Local income taxesNoNo
Capital gainsordinarynone
Population (2024)5,793,151924,669

By filing status

Minnesota and South Dakota tax on $100,000 by filing status, 2026
Filing statusMinnesotaSouth DakotaDifference
Single$5,277$0$5,277 less in SD
Married filing jointly$4,013$0$4,013 less in SD
Married filing separately$5,407$0$5,407 less in SD
Head of household$4,641$0$4,641 less in SD

Change the assumptions

Adjust income and filing status, or swap either state. The URL updates so you can share the exact comparison.

At $100,000 as a single filer, South Dakota costs $5,277 less per year than Minnesota — $440 a month.

Minnesota compared with South Dakota at $100,000
MinnesotaSouth DakotaDifference
State income tax$5,277$0$5,277
Per month$440$0$440
Effective rate5.28%0.00%5.28 pts
Marginal rate6.8%None6.80 pts
Standard deduction$15,300—$15,300
Taxable income$84,700—$84,700
Tax structureGraduatedNo income tax
Local income taxesNoNo

Full detail: Minnesota · South Dakota · methodology

What this comparison leaves out

Sources for both states

  1. 1.Minnesota Department of RevenueState revenue department
    Minnesota income tax brackets, standard deduction and dependent exemption amounts for tax year 2026
    https://www.revenue.state.mn.us/press-release/2025-12-16/minnesota-income-tax-brackets-standard-deduction-and-dependent-exemption
    Retrieved
  2. 2.Tax FoundationResearch organisation (cross-check)
    State Individual Income Tax Rates and Brackets, 2026
    https://taxfoundation.org/data/all/state/state-income-tax-rates-2026/
    Retrieved
  3. 3.South Dakota Department of RevenueState revenue department
    Individuals - Taxes
    https://dor.sd.gov/individuals/taxes/
    Retrieved

Figures on this page were last checked against these sources on . Found something wrong? Report it.