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South Dakota: corporate tax rates

The top state corporate income tax rate in each state, and whether it is flat or graduated.

Single detailed source
Top corporate income tax rateNone
Rate structureNo corporate income or gross receipts tax

Rates are for 2026. Most small businesses are taxed as pass-throughs under the individual income tax instead. The federal corporate rate of 21% applies on top.

General information only, not legal, insurance or financial advice. Not affiliated with any government agency. Exceptions can apply. Confirm with the state agency, the court or a licensed professional in South Dakota.

How South Dakota compares

South Dakota has no set figure for this measure.

Alaska: 9.4%AKMaine: 8.93%MEVermont: 8.5%VTNew Hampshire: 7.5%NHWashington: None: gross receipts tax insteadWAIdaho: 5.3%IDMontana: 6.75%MTNorth Dakota: 4.31%NDMinnesota: 9.8%MNIllinois: 9.5%ILWisconsin: 7.9%WIMichigan: 6%MINew York: 7.25%NYRhode Island: 7%RIMassachusetts: 8%MAOregon: 7.6%ORNevada: None: gross receipts tax insteadNVWyoming: NoneWYSouth Dakota: NoneSDIowa: 7.1%IAIndiana: 4.9%INOhio: None: gross receipts tax insteadOHPennsylvania: 7.49%PANew Jersey: 11.5%NJConnecticut: 7.5%CTCalifornia: 8.84%CAUtah: 4.5%UTColorado: 4.4%CONebraska: 4.55%NEMissouri: 4%MOKentucky: 5%KYWest Virginia: 6.5%WVVirginia: 6%VAMaryland: 8.25%MDDelaware: 8.7%DEArizona: 4.9%AZNew Mexico: 5.9%NMKansas: 7%KSArkansas: 4.3%ARTennessee: 6.5%TNNorth Carolina: 2%NCSouth Carolina: 5%SCDistrict of Columbia: 8.25%DCOklahoma: 4%OKLouisiana: 5.5%LAMississippi: 5%MSAlabama: 6.5%ALGeorgia: 5.19%GAHawaii: 6.4%HITexas: None: gross receipts tax insteadTXFlorida: 5.5%FL
  • 2% – 4.9% (10)
  • 5% – 6% (10)
  • 6.4% – 7.1% (8)
  • 7.25% – 8.25% (9)
  • 8.5% – 11.5% (8)
  • No corporate income tax (6)

Also for South Dakota: Small claims limits in South Dakota · Claim deadlines in South Dakota · Car insurance by state in South Dakota · Final paycheck rules in South Dakota · Debt time limits in South Dakota · Shared fault rules in South Dakota · Lemon law rules in South Dakota · All South Dakota rules on one page

How we checked this

Rates come from the Tax Foundation's table of 2026 state corporate income tax rates and brackets. Last checked: November 12, 2026. Laws change; confirm with the state agency or a licensed professional before acting.

Cross-checked sources agree   Checked on official source confirmed on a government, court or legislature site   Single detailed source one detailed table built from statutes or official data   Under review sources disagree; read the note and the law.