South Dakota income tax at a glance
Top rate
0%
No state income tax on wages
Brackets
0
Federal brackets only
Tax on $75,000
$0
South Dakota income tax, single filer, 2026
Income tax on common incomes in South Dakota
Single filers taking the standard deduction, 2026 rates. Social Security and Medicare are not included; the paycheck calculator adds them.
| Income | Federal | SD | Total | Effective | Marginal |
|---|---|---|---|---|---|
| $30,000 | $1,420 | $0 | $1,420 | 4.7% | 12% |
| $40,000 | $2,620 | $0 | $2,620 | 6.6% | 12% |
| $50,000 | $3,820 | $0 | $3,820 | 7.6% | 12% |
| $60,000 | $5,020 | $0 | $5,020 | 8.4% | 12% |
| $75,000 | $7,670 | $0 | $7,670 | 10.2% | 22% |
| $100,000 | $13,170 | $0 | $13,170 | 13.2% | 22% |
| $125,000 | $18,734 | $0 | $18,734 | 15% | 24% |
| $150,000 | $24,734 | $0 | $24,734 | 16.5% | 24% |
| $200,000 | $36,734 | $0 | $36,734 | 18.4% | 24% |
| $250,000 | $51,304 | $0 | $51,304 | 20.5% | 32% |
Married couples filing jointly, on combined income:
| Income | Federal | SD | Total | Effective | Marginal |
|---|---|---|---|---|---|
| $30,000 | $0 | $0 | $0 | 0% | 0% |
| $40,000 | $780 | $0 | $780 | 1.9% | 10% |
| $50,000 | $1,780 | $0 | $1,780 | 3.6% | 10% |
| $60,000 | $2,840 | $0 | $2,840 | 4.7% | 12% |
| $75,000 | $4,640 | $0 | $4,640 | 6.2% | 12% |
| $100,000 | $7,640 | $0 | $7,640 | 7.6% | 12% |
| $125,000 | $10,640 | $0 | $10,640 | 8.5% | 12% |
| $150,000 | $15,340 | $0 | $15,340 | 10.2% | 22% |
| $200,000 | $26,340 | $0 | $26,340 | 13.2% | 22% |
| $250,000 | $37,468 | $0 | $37,468 | 15% | 24% |
South Dakota vs federal income tax
On $75,000, your whole income tax bill is the federal $7,670. South Dakota has no state income tax, so wages are only taxed by the federal government.
Federal income tax comes off first. For 2026 the standard deduction is $16,100 for single filers and $32,200 for married couples filing jointly, and the brackets run from 10% to 37%. Pre-tax 401(k) contributions (up to $24,500) lower your federal and most state income tax, but not FICA.
With no state income tax, a $75,000 earner in South Dakota keeps $61,593 a year, as much as anywhere in the country.
Questions
What is the South Dakota income tax rate for 2026?
South Dakota has no income tax on wages in 2026. You still owe federal income tax at 10% to 37%.
How much income tax do I pay on $75,000 in South Dakota?
A single filer earning $75,000 owes about $7,670 in federal income tax and nothing to the state, $7,670 in total. That is an effective income tax rate of 10.2%, before Social Security and Medicare.
How is South Dakota income tax calculated?
South Dakota does not tax wages, so there is nothing to calculate at the state level. Your income tax is the federal amount only.
What is the difference between my marginal and effective tax rate?
Your marginal rate is the rate on your next dollar of income: the top bracket you reach. Your effective rate is your total tax divided by your income. Because lower slices of income are taxed at lower rates, the effective rate is always lower. At $75,000 in South Dakota, the combined marginal rate is 22% but the effective income tax rate is 10.2%.
Sources
Every rate here comes from the agency or table linked below. Tax law changes, so if a number looks off, follow the link and tell us.
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