South Dakota Taxes & Wages in 2026
South Dakota has no state income tax, a statewide sales tax of 4.5%, and a 2026 minimum wage of $11.85/hour. Here is the at-a-glance picture, with sources.
Income Tax
South Dakota does not tax individual income.
Sales Tax
The statewide sales tax is 4.5%. Cities and counties add local option taxes — combined rates commonly run 1.5–3 percentage points higher than the state rate.
2026 Minimum Wage
$11.85/hour (tipped minimum 5.93). Rates shown are the general adult minimum; some employers and industries differ.
Tax Filing Notes
No {s.name} state income tax return is required for individuals.
How South Dakota compares
South Dakota 2026 — FAQ
What is the 2026 minimum wage in South Dakota?
Is South Dakota income tax high or low compared to other states?
Do local taxes add to these rates?
Sources: Tax Foundation — State Individual Income Tax Rates and Brackets 2026; U.S. DOL/WHD state minimum wage tables (Paylocity/Gusto 2026 editions); state revenue agencies. Retrieved Aug 11, 2026. Educational reference — verify current rates with the South Dakota revenue department before relying on them.