South Dakota Income Tax Rate History
South Dakota levied no tax on ordinary income in any year from 2021 to 2026.
This page is deliberately not indexed. South Dakota taxed no ordinary income in any year covered here, so its figures are identical to those of the eight other jurisdictions in the same position, and there is nothing about South Dakota in particular for a search result to be useful about. It is built and linked because people look their own state up by name.
6 sourced years, 2 of them from South Dakota's own revenue department and the rest from Tax Foundation's dated annual editions. Nothing is interpolated. How the two differ.
South Dakota against the national median
One marker per sourced year. Lines join the points to show direction; no value between markers is implied.
Year by year
| Year | Top rate | Structure | Change | Basis | Source |
|---|---|---|---|---|---|
| 2021 | No tax | none | — | As of 1 January | Tax Foundationprov. |
| 2022 | No tax | none | — | As of 1 January | Tax Foundationprov. |
| 2023 | No tax | none | — | As of 1 January | Tax Foundationprov. |
| 2024 | No tax | none | — | As of 1 January | Tax Foundationprov. |
| 2025 | No tax | none | — | Enacted for the year | South Dakota Department of Revenue |
| 2026 | No tax | none | — | Enacted for the year | South Dakota Department of Revenue |
What this page does not tell you
This is the top marginal rate, not anyone's bill. Only the rate is carried back; South Dakota's brackets, standard deduction and exemptions for years before 2025 are not in this dataset. A cut in the top rate can sit alongside a higher bill for most filers.
Only the top marginal rate is carried back. Brackets, deductions and exemptions for years before 2025 are not in this dataset.
Years before 2025 are Tax Foundation's 1 January snapshot; 2025 and 2026 are the rate enacted for the whole year, from the state's own source. Where the two disagree the record carries both figures.
South Dakota's current rates and brackets · Every state's history · How we verify this data · Disclaimer