2025 South Dakota Income Tax
No state income tax. Federal brackets, South Dakota-specific quirks, and total tax burden vs neighboring states.
What makes South Dakota different
- 1.No state income tax
- 2.No corporate income tax either
Federal — Single
Standard deduction: $15,000
| Rate | From | To |
|---|---|---|
| 10% | $0 | $11,925 |
| 12% | $11,925 | $48,475 |
| 22% | $48,475 | $103,350 |
| 24% | $103,350 | $197,300 |
| 32% | $197,300 | $250,525 |
| 35% | $250,525 | $626,350 |
| 37% | $626,350 | — |
Federal — Married Filing Jointly
Standard deduction: $30,000
| Rate | From | To |
|---|---|---|
| 10% | $0 | $23,850 |
| 12% | $23,850 | $96,950 |
| 22% | $96,950 | $206,700 |
| 24% | $206,700 | $394,600 |
| 32% | $394,600 | $501,050 |
| 35% | $501,050 | $751,600 |
| 37% | $751,600 | — |
Federal — Head of Household
Standard deduction: $22,500
| Rate | From | To |
|---|---|---|
| 10% | $0 | $17,000 |
| 12% | $17,000 | $64,850 |
| 22% | $64,850 | $103,350 |
| 24% | $103,350 | $197,300 |
| 32% | $197,300 | $250,500 |
| 35% | $250,500 | $626,350 |
| 37% | $626,350 | — |
Federal — Married Filing Separately
Standard deduction: $15,000
| Rate | From | To |
|---|---|---|
| 10% | $0 | $11,925 |
| 12% | $11,925 | $48,475 |
| 22% | $48,475 | $103,350 |
| 24% | $103,350 | $197,300 |
| 32% | $197,300 | $250,525 |
| 35% | $250,525 | $375,800 |
| 37% | $375,800 | — |
Total tax burden in South Dakota
Income tax alone is misleading. South Dakota's combined burden (income + sales + property) on a typical household earning $100,000 with a $350,000 home.
Assumes 40% of income goes to taxable purchases. Actual sales tax exposure varies with spending mix (groceries often exempt). Property tax assumes home ownership; renters effectively pay through rent.
vs neighboring states — total burden on $100k
Single-bracket income tax comparisons miss the bigger picture. TX has no income tax but property tax 2-3× higher than CA. This is the apples-to-apples comparison.
| State | Income | Sales | Property | Total | vs SD |
|---|---|---|---|---|---|
| South Dakota (current) | $0 | $2564 | $4620 | $7184 | — |
| Wyoming | $0 | $2176 | $2135 | $4311 | $-2873 |
| North Dakota | $2500 | $2816 | $3430 | $8746 | +$1562 |
| Montana | $5900 | $0 | $2940 | $8840 | +$1656 |
| Iowa | $3800 | $2776 | $5495 | $12071 | +$4887 |
| Nebraska | $5840 | $2788 | $5705 | $14333 | +$7149 |
| Minnesota | $9850 | $3220 | $3920 | $16990 | +$9806 |
South Dakota income tax at illustrative incomes (single)
| Gross income | South Dakota state tax | Effective state rate |
|---|---|---|
| $50,000 | $0 | 0.00% |
| $100,000 | $0 | 0.00% |
| $200,000 | $0 | 0.00% |
Simplified — applies the top marginal rate as effective rate. For exact paycheck math see take-home-pay.
Other states for 2025
Common questions
- What is the South Dakota income tax rate for 2025?
- South Dakota's top rate is 0.00%. The federal top marginal rate is 37%, applied above the highest bracket. Most filers pay an effective rate well below the top — the brackets only apply to the slice of income inside each band.
- When did the 2025 brackets take effect?
- Federal brackets are published by the IRS each November in a Revenue Procedure (Rev. Proc.) for the following tax year. They take effect January 1 and apply to income earned that year, filed by April of the following year. State brackets are set by state legislatures and may align with or diverge from the federal calendar.
- Are these brackets adjusted for inflation?
- Federal: yes — IRS indexes brackets to chained CPI under the TCJA (since 2018). State: varies. Some states (CA, MN, OR, others) index their brackets annually; many do not, which creates "bracket creep" over time as nominal wages grow.
Full data sources and formulas: /sources.
Estimate only — not tax advice. Brackets from IRS Rev. Proc. State rate from state DOR (simplified — does not model all credits, AMT, or local income tax). Property tax: Tax Foundation 2025. Sales tax: Tax Foundation State and Local 2025. Methodology →
Sources
Last reviewed: · Beforeview Editorial · editorial policy