State Reference · Tax Year 2026
South Dakota (SD)
No personal income tax
South Dakota Department of Revenue · Main form: None · Due N/A
Rates & brackets
Top rate0%
Standard deductionN/A
Filing logistics
Main formNone
Filing dueN/A
E-file portalN/A
AgencySouth Dakota Department of Revenue
Major credits
No state income tax credits — no personal return required.
Sales & property tax
Sales tax4.2% state + local (up to 6.2%)
Property taxLocally assessed; owner-occupied classification
Preparer notes
- No state return for individuals.
- Bank franchise tax on banks.
Related deduction & credit lessons
Deepen state-specific credit hunting with these lessons.