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South Dakota Tax Brackets

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South Dakota has no income tax brackets because South Dakota has no income tax. This page shows the complete federal picture that applies to a South Dakota salary instead — and explains what the state taxes in its place.

★★★★★ Take-Home Stars — keeps 82.0% of $50k–$100k salaries, ranked against all 51 jurisdictions
South Dakota levies no tax on wages in 2026 — there are no state brackets, no state standard deduction and no state return. On a $75,000 salary a single filer pays $7,670 federal income tax and $5,738 of Social Security and Medicare, and keeps $61,593.
Structure
No income tax
no state brackets exist
State tax on wages
$0
at every salary
Federal standard deduction
$16,100
single filer, 2026
Take-Home Stars
5 of 5
among the highest in the US

The tax that does apply: federal brackets, 2026 (single)

A South Dakota paycheck is taxed only by the federal government (plus Social Security and Medicare). These are the federal brackets after the $16,100 standard deduction.

RateTaxable income overUp to
10%$0$12,400
12%$12,400$50,400
22%$50,400$105,700
24%$105,700$201,775
32%$201,775$256,225
35%$256,225$640,600
37%$640,600and above

Worked examples — a South Dakota salary in 2026

Gross salary (single)Federal taxSocial + MedicareSouth Dakota taxTake-home
$50,000$3,820$3,825$0$42,355
$75,000$7,670$5,738$0$61,593
$100,000$13,170$7,650$0$79,180
$150,000$24,734$11,475$0$113,791

Try your own salary in the South Dakota income tax calculator — it is the same federal picture, computed live.

What changed for 2026

No material change for 2026: South Dakota still levies no individual income tax and requires no state income tax return. Source: South Dakota Department of Revenue; Tax Foundation 2026. The temporary sales tax cut remains in force through 2026: the state rate stays at 4.2%, with the scheduled reversion to 4.5% on 1 July 2027 (sunset 30 June 2027) per HB 1137. Source: South Dakota Department of Revenue.

South Dakota rules that change the answer

The state-specific rules behind the numbers above — the things a generic calculator gets wrong about South Dakota.

No individual income tax — and no state return

South Dakota levies no individual income tax at all: no tax on wages, no tax on pensions or Social Security, no state withholding and no state income tax return to file. It is one of nine states with no broad-based individual income tax.

Source: Tax Foundation 2026; South Dakota Department of Revenue

The sales tax rate is temporarily 4.2%, not 4.5%

The state's signature current tax fact is at the register, not on the paycheck. House Bill 1137 (2023) cut the state sales and use tax rate from 4.5% to 4.2% effective 1 July 2023 — but the cut is temporary, with a sunset that restores 4.5% on 1 July 2027 unless lawmakers act. Municipalities can add 1%-2%.

Source: South Dakota Department of Revenue, 2023 legislative updates (HB 1137)

A broad sales tax on goods AND most services

South Dakota's sales tax reaches much further than most states': it applies to gross receipts from most services as well as goods, and groceries are taxed at the full state rate. That broad consumption tax is the workhorse that lets the state skip an income tax.

Source: South Dakota Department of Revenue, Sales and Use Tax Guide

Frequently asked questions

Do I need to file a South Dakota state income tax return?

Correct. South Dakota has no individual income tax, no state withholding on wages and no state return to file. You only file a federal return.

How much state tax will I pay in South Dakota on $75,000?

On $75,000 of wages as a single filer, South Dakota state tax is $0 — literally zero — so take-home pay is $61,593 after federal tax of $7,670, FICA of $5,738 and total tax of $13,408.

Does South Dakota tax retirement income or Social Security?

No. With no income tax at all, Social Security, pensions, 401(k) and IRA withdrawals and investment income are all free of South Dakota state tax.

If there's no income tax, how does South Dakota raise money?

Mainly sales and property tax. The state sales tax rate is 4.2% (temporarily cut from 4.5%, due to revert on 1 July 2027), and municipalities can add 1%-2% on top. South Dakota's sales tax also covers many services, not just goods.

Is South Dakota's 4.2% sales tax rate permanent?

No. The 4.2% state rate is a temporary reduction under 2023's House Bill 1137. Its sunset clause repeals the cut on 30 June 2027, so the state rate returns to 4.5% on 1 July 2027 unless the legislature acts first.

Do Sioux Falls or Rapid City charge a city income tax?

No. No South Dakota city or county levies an income tax. Local governments raise revenue through the municipal sales tax (up to 2%) instead.

Sources & verification. Tax Foundation — State Individual Income Tax Rates and Brackets, 2026 South Dakota Department of Revenue — Taxes; 2023 Legislative Updates (HB 1137 sales tax sunset) South Dakota Department of Revenue — Sales and Use Tax Guide
2026 figures verified 31 October 2026 against the sources above. This calculator is an estimator for planning, not tax advice; it does not model itemised deductions, most credits, or local taxes except where stated.
Spotted a figure that looks wrong? Report it — accuracy is the whole point of these pages.

South Dakota has no state income tax in 2026 — here is the full picture: the federal brackets that do apply to South Dakota salaries, worked take-home examples, and what South Dakota taxes instead.

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UNDERSTAND YOUR RESULTS

South Dakota Tax Brackets 2026 — Every Rate and Threshold in Full guide

South Dakota has no state income tax brackets for 2026 because it levies no tax on wages. This page prints the complete federal brackets that do apply to a South Dakota salary, worked take-home examples at common salaries, and explains what South Dakota taxes instead. Rates checked 31 October 2026; all figures are for the 2026 tax year.

How to use this tool

  1. Read the table top to bottom: each row is one band of taxable income — income after the standard deduction — and only the slice inside the band is taxed at its rate.
  2. The single filer table is printed in full on the page.
  3. Enter your taxable income in the find-your-bracket tool: your band lights up in the table and the staircase shows your slices.
  4. Check the worked examples to see how a whole income is taxed across several bands, and what changed for 2026 before it.

A worked example

On $100,000 of salary in South Dakota (single filer, 2026), state income tax is $0.00 — there is none. Federal income tax is $13,170.00 and Social Security and Medicare are $7,650.00, so take-home pay is $79,180.00.

What you can do with this tool

How it works

South Dakota levies no tax on wages. South Dakota has no standard deduction — tax applies from the first dollar of income. The tables are the state’s official 2026 schedules (sources printed on the page); cumulative tax at the top of each band is computed slice by slice from those rates. The federal comparison figures use IRS Rev. Proc. 2025-32.

Frequently asked questions

Do I need to file a South Dakota state income tax return?

Correct. South Dakota has no individual income tax, no state withholding on wages and no state return to file. You only file a federal return.

How much state tax will I pay in South Dakota on $75,000?

On $75,000 of wages as a single filer, South Dakota state tax is $0 — literally zero — so take-home pay is $61,593 after federal tax of $7,670, FICA of $5,738 and total tax of $13,408.

Does South Dakota tax retirement income or Social Security?

No. With no income tax at all, Social Security, pensions, 401(k) and IRA withdrawals and investment income are all free of South Dakota state tax.

If there's no income tax, how does South Dakota raise money?

Mainly sales and property tax. The state sales tax rate is 4.2% (temporarily cut from 4.5%, due to revert on 1 July 2027), and municipalities can add 1%-2% on top. South Dakota's sales tax also covers many services, not just goods.

Is South Dakota's 4.2% sales tax rate permanent?

No. The 4.2% state rate is a temporary reduction under 2023's House Bill 1137. Its sunset clause repeals the cut on 30 June 2027, so the state rate returns to 4.5% on 1 July 2027 unless the legislature acts first.

Do Sioux Falls or Rapid City charge a city income tax?

No. No South Dakota city or county levies an income tax. Local governments raise revenue through the municipal sales tax (up to 2%) instead.