South Dakota

Sales Tax

  • Statewide: 4.2%
  • Municipalities can levy sales tax of no more than 6.2%.
  • Current average sales tax: 6.00% 
  • Common Exceptions at State Level:
    • Prescription Medicine: Exempt
  • Vehicle Tax: 4%
  • Gasoline Tax: 48.40 cents/gallon (Includes all state, local. and federal taxes)
  • Diesel Fuel Tax: 54.40 cents/gallon (Includes all state, local, and federal taxes)
  • Seniors and disabled individuals may be eligible for a sales tax refund.


Personal Income Tax

  • South Dakota has no personal income tax.


Property Tax

  • Local municipalities average 1.4% of the property's assessed value.
  • Calculation of assessed value: 85% of fair market value.
  • Relief programs for:
    • 65 and Over or Disabled (Veterans rated at least 60%): Assessment freeze available if 65 and over and meet requirements.
    • 66 and Over: Eligible for property tax refund if meet certain income requirements.
    • Over 70: Deferral program available.
    • 100% Disabled Veterans/Surviving Spouses: Exempts up to $150,000 of assessed value for qualifying property.
    • Paraplegic Veterans/Surviving Spouses: Exempts qualifying property from all property taxes.
    • Paraplegic: Reduces property taxes on a graduated scaled based on income.
    • Personal Property Tax: Yes. Rates and exemptions vary.


Inheritance & Estate Taxes: None


Department of Revenue website:

More Financial Guidance From MOAA 

Premium and Life members can consult our financial staff for education and consumer advice.


Looking to get more out of your membership? MOAA has more than 400 chapters around the country. Get involved in your community by finding the one closest to you and joining today!