South Dakota Income Tax (2026)

Income Tax in states bordering South Dakota

The same rule in each neighboring state LawLert has verified, from that state’s own official source.

• IowaInfo

  Flat 3.8% for 2026 (single rate on all taxable income).

  Verified Aug 2, 2026 · Source: revenue.iowa.gov · Full Iowa rule →

• MinnesotaConditional

  Graduated; top rate 9.85% (2026 rates 5.35% / 6.80% / 7.85% / 9.85%). The 9.85% rate starts at $203,151 of Minnesota taxable income for a single filer and $337,931 married filing jointly. Brackets are re-indexed for inflation every year.

  Verified Jul 30, 2026 · Source: revenue.state.mn.us · Full Minnesota rule →

• MontanaInfo

  Graduated, topping out at 5.65% in 2026 (down from 5.9%); the lower 4.7% rate applies up to $47,500 single / $95,000 joint. No state sales tax.

  Verified May 31, 2026 · Source: revenue.mt.gov · Full Montana rule →

• NebraskaInfo

  Graduated individual income tax; for 2026 the top rate is 4.55% (brackets 2.46% / 3.51% / 4.55%), down from 5.20% in 2025.

  Verified Jul 15, 2026 · Source: revenue.nebraska.gov · Full Nebraska rule →

• North DakotaInfo

  Graduated with a low 2.50% top rate for 2026 (brackets from 0% up to 2.50%).

  Verified May 31, 2026 · Source: tax.nd.gov · Full North Dakota rule →

• WyomingPermitted

  No state individual income tax — 0% on wages and all personal income. No statute imposes one; Wyo. Const. art. 15, § 18 requires full credit for sales, use, and ad valorem taxes against any income tax, which has effectively kept Wyoming income-tax-free.

  Verified Aug 4, 2026 · Source: wyoleg.gov · Full Wyoming rule →