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Estate and Inheritance Tax in South Dakota

South Dakota has no estate tax and no inheritance tax; voters repealed the inheritance tax effective July 1, 2001.

Last checked . General information, not legal advice.

South Dakota at a glance

State estate tax
No
Estate tax exemption
No state estate tax
Top estate tax rate
No state estate tax
Inheritance tax
No
Repealed by voters effective July 1, 2001.

Sources

Last checked

The rules in South Dakota

Does South Dakota have a state estate tax?

No. State estate tax in South Dakota: no.

What is the estate tax exemption in South Dakota?

Estate tax exemption in South Dakota: No state estate tax.

What is the top estate tax rate in South Dakota?

Top estate tax rate in South Dakota: No state estate tax.

Does South Dakota have an inheritance tax?

No. Inheritance tax in South Dakota: no. Repealed by voters effective July 1, 2001.

Where do the South Dakota estate and inheritance tax rules come from?

The rules above come from Taxes (South Dakota Department of Revenue). Each source is linked on this page. We last checked them in October 2026.

What this means in practice

State estate tax exemptions can be much lower than the federal exemption, so an estate that owes no federal tax may still owe state tax. Some states adjust their exemption each year for inflation, so check the amount for the year of death.

Real estate is generally taxed by the state where it is located. A person who lives in one state and owns land in another may need to consider the rules of both states, which is one reason some people hold out-of-state property in a living trust.

Estate and inheritance tax returns have filing deadlines and may require payment before the estate is closed. Executors often work with a tax professional to value assets, claim deductions such as the marital and charitable deductions, and file on time.

General information, not legal advice. Laws change, and cities can add their own rules, so check the current statute before you rely on it.