← The Atlas South Dakota,
No 25 State Dossier · SD
South Dakota,
no state income tax.
No income tax. Below-average cost of living. Business-friendly trust laws.
State rate
0%
Local
none
Sales tax
4.5%
COL index
92
§ I · At four incomes
Composite take-home, read at representative salaries.
| Income | Federal | FICA | State | Take-home | Effective |
|---|---|---|---|---|---|
| $60,000 | $5,020 | $4,590 | $0 | $50,390 | 16.0% |
| $100,000 | $13,170 | $7,650 | $0 | $79,180 | 20.8% |
| $150,000 | $24,734 | $11,475 | $0 | $113,791 | 24.1% |
| $250,000 | $51,304 | $15,064 | $0 | $183,632 | 26.5% |
§ II · Other levies
What South Dakota charges instead.
State sales
4.5%
base rate
Local
none
city income tax
Property
1.22%
effective
COL index
92
100 = national avg.
§ III · The instrument
Adjust the income, read the brackets.
Income Scale · GrossFiling: Single
$
$0
$25k
$50k
$100k
$200k
$500k
South Dakota: No State Income Tax
South Dakota is one of nine US states with no state income tax. Residents pay only federal income tax and FICA contributions.
$60k salary
$50,390
take-home $100k salary
$79,180
take-home $150k salary
$113,791
take-home $250k salary
$183,632
take-home § V · Regional
Compare South Dakota with nearby states.
Illinois 4.95% top rate
$75k → $57,879 02 Indiana 2.95% top rate
$75k → $59,379 03 Michigan 4.25% top rate
$75k → $58,404 04 Minnesota 9.85% top rate
$75k → $57,943 05 Wisconsin 7.65% top rate
$75k → $58,638 FAQ
Frequently asked questions.
What is the South Dakota income tax rate for 2026?
South Dakota has no state income tax in 2026. You only pay federal income tax and FICA. At $75,000 gross income, your estimated take-home is $61,592.
What is total (federal + state) take-home on $100,000 in South Dakota?
On $100,000 in South Dakota (2026): Federal income tax is approximately $13,170, no state income tax, FICA (SS + Medicare) is approximately $7,650. Total taxes: $20,820. Take-home: $79,180 (20.8% combined effective rate).
Does South Dakota have sales tax?
South Dakota's state sales tax rate is 4.5%. Local jurisdictions may add additional taxes.
Sources: IRS Rev. Proc. 2025-32, Tax Foundation 2025 State Rates, Federation of Tax Administrators
Compare South Dakota globally →