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South Dakota Tax Calculators.

Tax year 2026 income tax rates, brackets, and sales tax for South Dakota. Returns for tax year 2026 are generally filed in 2027; source links and last-verified dates are shown below.
Tax Type
None
Top Rate
0%
Sales Tax
4.2%
Avg Combined
6.11%
State Tax Data Freshness
Tax year2026
Filing year2027 (generally)
EffectiveJan. 1, 2026
Last verifiedNov 6, 2026

Tax year 2026 means income earned during calendar year 2026; those returns are generally filed in 2027. State and local sales tax rates can change during the year, so confirm current rules before filing or remitting tax.

Income Tax

No State Income Tax

South Dakota has no personal or corporate state income tax. Sales tax and other taxes provide revenue. This is a statement of the current tax system, not a constitutional prohibition on future income taxation.

Sales Tax

Groceries are generally subject to the state sales tax and applicable local taxes. Qualifying purchases paid with SNAP or WIC benefits are exempt. Qualifying human prescription drugs are exempt. Combined rates shown are population-weighted July 1, 2026 estimates; actual item and local rates vary.

State Rate 4.2%
Avg. Combined (with local): 6.11%
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How South Dakota Compares

South Dakota currently has no personal or corporate state income tax. Groceries generally face sales tax, with exemptions for qualifying SNAP/WIC purchases; these facts do not establish an overall household tax ranking.

Frequently Asked Questions
Does South Dakota have a state income tax?

South Dakota currently has no personal or corporate state income tax. Its constitution does not prohibit an income tax: Article XI, section 2 expressly authorizes the Legislature to impose taxes on incomes and occupations.

What is the sales tax in South Dakota?

South Dakota has a 4.2% state sales tax. With local taxes, the average combined rate is about 6.11%. The combined figure is a population-weighted July 1, 2026 estimate, not a rate for every purchase.

Does South Dakota tax groceries?

Groceries are generally taxed at the state rate plus applicable local tax. Qualifying purchases paid with SNAP or WIC benefits are exempt.

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