South Dakota Income Tax Rates & Brackets — 2026
South Dakota does not levy an individual income tax in 2026. A resident earning $100,000 owes $0 in state income tax.
The South Dakota tax gauge at $100,000
South Dakota
$100,000 · Single · TY2026South Dakota tax brackets for 2026
South Dakota does not levy an individual income tax, so there are no brackets to publish.
What South Dakota costs at different incomes
Single filer, standard deduction, no dependents. Rank is out of 50 jurisdictions, lowest tax first.
| Gross income | Taxable income | State tax | Effective rate | Per month | National rank | vs median state |
|---|---|---|---|---|---|---|
| $50,000 | — | $0 | 0.00% | $0 | 6th of 50 | −$1,445 |
| $75,000 | — | $0 | 0.00% | $0 | 5th of 50 | −$2,548 |
| $100,000 | — | $0 | 0.00% | $0 | 5th of 50 | −$3,727 |
| $150,000 | — | $0 | 0.00% | $0 | 5th of 50 | −$6,066 |
| $250,000 | — | $0 | 0.00% | $0 | 5th of 50 | −$10,759 |
| $500,000 | — | $0 | 0.00% | $0 | 5th of 50 | −$22,130 |
| $1,000,000 | — | $0 | 0.00% | $0 | 5th of 50 | −$44,766 |
South Dakota income tax calculator
Change the income, filing status and number of dependents to see the bracket-by-bracket breakdown.
- Income
- $100,000
- Standard deduction
- —
- Exemptions
- —
- Taxable income
- —
This estimates state income tax only, using the standard deduction and personal/dependent exemptions. It does not model itemised deductions, most credits, retirement-income exclusions, or local income taxes. Your actual bill will differ. See how we calculate this and South Dakota's full brackets and sources.
South Dakota versus its neighbours
State income tax owed by a single filer on $100,000 in 2026.
What changed since 2025
South Dakota's rates, brackets and standard deduction are unchanged from 2025 to 2026.
| 2025 | 2026 | |
|---|---|---|
| Top marginal rate | 0% | 0% |
| Structure | none | none |
| Standard deduction (single) | None | None |
| Tax on $100,000 (single) | $0 | $0 |
South Dakota’s brackets, standard deduction and exemptions are unchanged from 2025, so there is no separate 2025 page — these figures are the 2025 figures.
Retirement income
How South Dakota treats retirement income in tax year 2025. This is verified separately from the rate schedule above and can be for a different tax year.
South Dakota levies no individual income tax, so Social Security benefits are not taxed at the state level.
No individual income tax, so no pension income is taxed by South Dakota.
401(k), 403(b) and traditional IRA distributions are not taxed at the state level.
Not modelled: State and local taxes other than the individual income tax (property, sales, estate) are outside the scope of this dataset.
Source: South Dakota Department of Revenue — Individuals - Taxes (retrieved 2026-09-03). Compare every state.
Capital gains
How South Dakota taxes a capital gain in tax year 2025. This is verified separately from the rate schedule above and can be for a different tax year.
South Dakota taxes no individual capital gain. The Department of Revenue states that "South Dakota is one of seven states that does not impose a state income tax."
Short-term gains are treated the same way: South Dakota reaches no individual capital gain at any holding period.
South Dakota has no individual income tax base, so the federal gain is never picked up.
Not modelled: This record covers the individual income tax only. South Dakota business, excise and property taxes are outside its scope, and a gain realised through a business entity may still meet one of them.
Source: South Dakota Department of Revenue — Individuals — Taxes (retrieved 2026-09-19). Compare every state.
Local income taxes
No state or local individual income tax.
What else to know about South Dakota
- South Dakota levies no individual income tax. The Department of Revenue states that South Dakota is one of seven states that does not impose a state income tax.
- There is no local individual income or earnings tax in South Dakota.
- South Dakota has no inheritance or estate tax; the state inheritance tax was repealed effective July 1, 2001.
- State and local revenue comes mainly from sales and use tax and property tax.
Capital gains
South Dakota does not tax individual capital gains.
What our figures leave out
Sources
- 1.South Dakota Department of RevenueState revenue departmentIndividuals - TaxesRetrieved
- 2.Tax FoundationResearch organisation (cross-check)State Individual Income Tax Rates and Brackets, 2026Retrieved
Figures on this page were last checked against these sources on . Found something wrong? Report it.