South Dakota Income Tax Rate 2025 - 2026
South Dakota state income tax rate table for the 2025 - 2026 filing season has zero income tax brackets with a SD tax rate of 0% for Single, Married Filing Jointly, Married Filing Separately, and Head of Household statuses. South Dakota state income tax rate for 2025 is 0% because South Dakota does not collect a personal income tax.
South Dakota income tax rate and tax brackets shown in the table below are based on income earned between January 1, 2025 through December 31, 2025. Outlook for the 2026 South Dakota income tax rate is to remain unchanged at 0%.
| Single Tax Brackets | Tax Rate 2025 | ||
|---|---|---|---|
| Source: 2025 South Dakota Tax Rate Schedule, published by the South Dakota Department of Revenue. | |||
| $0 | to | ∞ | 0% |
| Married Filing Jointly Brackets | Tax Rate 2025 | ||
|---|---|---|---|
| Source: 2025 South Dakota Tax Rate Schedule, published by the South Dakota Department of Revenue. | |||
| $0 | to | ∞ | 0% |
| Married Filing Separately Brackets | Tax Rate 2025 | ||
|---|---|---|---|
| Source: 2025 South Dakota Tax Rate Schedule, published by the South Dakota Department of Revenue. | |||
| $0 | to | ∞ | 0% |
| Head of Household Brackets | Tax Rate 2025 | ||
|---|---|---|---|
| Source: 2025 South Dakota Tax Rate Schedule, published by the South Dakota Department of Revenue. | |||
| $0 | to | ∞ | 0% |
Please reference the South Dakota tax forms and instructions booklet published by the South Dakota Department of Revenue to determine if you owe state income tax or are due a state income tax refund. South Dakota income tax forms are generally published at the end of each calendar year, which will include any last minute 2025 - 2026 legislative changes to the SD tax rate or tax brackets. The South Dakota income tax rate tables and tax brackets shown on this web page are for illustration purposes only.
South Dakota Tax Brackets 2025 - 2026
Looking at the tax rate and tax brackets shown in the tables above for South Dakota, we can see that South Dakota collects individual income taxes similarly for Single and Married filing statuses, for example. We can also see the flat nature of South Dakota state income tax rates at 0% regardless of income and status.
For single taxpayers living and working in the state of South Dakota:
- Flat tax rate of 0% is applied to all taxable income.
For married taxpayers living and working in the state of South Dakota:
- Flat tax rate of 0% is applied to all taxable income.
For the Single, Married Filing Jointly, Married Filing Separately, and Head of Household filing statuses, the SD tax rates and the number of income tax brackets remain the same.
Last updated: December 8, 2024