2026 South Dakota Income Tax Brackets & Rates
South Dakota does not tax wage and salary income in tax year 2026. These figures are provisional, last checked 2026-02-24.
Federal and state tax brackets, capital gains rates, and corporate tax rates for South Dakota in tax year 2026.
Federal Income Tax Brackets (2026)
| From | To | Rate |
|---|---|---|
| $0 | $12,400 | 10.00% |
| $12,400 | $50,400 | 12.00% |
| $50,400 | $105,700 | 22.00% |
| $105,700 | $201,775 | 24.00% |
| $201,775 | $256,225 | 32.00% |
| $256,225 | $640,600 | 35.00% |
| $640,600 | No limit | 37.00% |
South Dakota State Income Tax Brackets (2026)
| From | To | Rate |
|---|---|---|
| $0 | No limit | 0.00% |
Federal Capital Gains Tax Brackets (2026)
| From | To | Rate |
|---|---|---|
| $0 | $49,450 | 0.00% |
| $49,450 | $545,500 | 15.00% |
| $545,500 | No limit | 20.00% |
Additional Information
- Federal Corporate Tax Rate
- 21.00%
- State Corporate Tax Rate
- 0.00%
- Federal Standard Deduction (Single)
- $16,100
Common questions
- Does South Dakota have an income tax in 2026?
- No. South Dakota does not tax wage and salary income in tax year 2026.
- Are the 2026 South Dakota income tax figures final?
- Not yet. They are provisional, last checked 2026-02-24, and will be confirmed against the final published schedule.
Sources & Trust
Every figure above is traceable to a published source. Each source is rated by what published it, not by how confident we feel about it.
Federal (United States) — 2026
OfficialValues verified- Rate bracketsTier 1 · Primary authority
- Standard deductionTier 1 · Primary authority
- Capital gainsTier 1 · Primary authority
- Corporate rateTier 1 · Primary authority
3 sources— show— hide
Cited for Rate brackets, Standard deduction, Capital gains, Corporate rate · confirmed
Section 4.14(1) table, page 18 of the PDF
- Irs Releases Tax Inflation Adjustments For Tax Year 2026 Including…irs.govTier 1 · Primary authority
Cited for Rate brackets, Standard deduction · confirmed
Press release states $16,100 directly
Cited for Corporate rate · confirmed
Official U.S. Code text: flat 21% corporate rate under §11(b)
How we rate sources — tiers are derived from what published the document, not from our confidence in it.
South Dakota — 2026
ProvisionalValues verified2026 state values currently carry forward 2025 structures/rates unless separately updated.
- Rate bracketsTier 1 · Primary authority
- Corporate rateTier 3 · Expert secondary
4 sources— show— hide
Cited for Rate brackets, Capital gains · confirmed
Current DOR statement of no state income tax, still in effect
Cited for Corporate rate · confirmed
RSM Q1 2026 state corporate tax law changes alert — SD's only change was to bank franchise tax bad-debt rules
Cited for Corporate rate · confirmed
Aggregator corroboration only: confirms SD has no corporate income tax as of the 2026 rankings
Cited for Rate brackets · confirmed
2026 SD ballot measures list — no income tax measure present
How we rate sources — tiers are derived from what published the document, not from our confidence in it.