State Compare

South Dakota: Taxes, Laws and Population

The facts that distinguish South Dakota from other states, each with its source and the date it applies to.

Facts

Top personal income tax rate (tax year 2026)
No income tax on wages
State sales tax rate
4.2% South Dakota's base taxes many services.
Right-to-work law
Yes since 1947 Constitutional amendment: 1946.
Source: National Conference of State Legislatures, as of December 2023
Permitless (constitutional) carry
Yes since 2019
Voter ID at the polls
Photo ID requested Non-strict photo.
Private school choice program
Governor's party
Legislature
Republican (both chambers)

Where a source line says "unverified", the figure comes from a compiler or news report and has not been checked against the state's own page. Party control is as of October 6, 2026, before the November 2026 elections.

Related

Sources: Tax Foundation: state income and sales tax rates, National Conference of State Legislatures: right to work, voter ID, partisan composition, State revenue departments (Georgia, South Carolina, West Virginia). Updated November 8, 2026.