South Dakota vs North Dakota: Tax & Cost Comparison

2026

Side-by-side South Dakota vs North Dakota comparison: state income tax, sales tax, property tax, cost of living, and minimum wage for 2026. Dakotas pair — SD's no income tax + reliance on sales tax against ND's low progressive (1.95%-2.5% top) + Bakken oil-tax revenue.

Written and reviewed by Konstantin Iakovlev · Methodology · Updated

Disclaimer: This calculator is for informational purposes only and does not constitute tax, financial, or legal advice. Results are estimates based on the information you provide and current rates. Always consult a qualified tax professional or financial advisor for advice specific to your situation.

Tax / Cost Factor South Dakota North Dakota
State income tax (top rate) None 1.95% (flat)
State sales tax 4.20% 5.00%
Avg. effective property tax 1.14% 0.98%
Minimum wage (2026) $11.85/hr $7.25/hr
State Disability Insurance (SDI) No No
Paid Family Leave No No
Median home price (Q4 2025) $295,000 $280,000
Foreclosure type mixed mixed
BEA Regional Price Parity (2024) 92.4 93.7
Median household income (2024) $70,850 $75,000
Median 2-bedroom rent (Q4 2025) $1,180/mo $1,310/mo

Worked example: $75,000 single filer, 2026

For a single filer earning $75,000 in 2026, the rough state-tax burden comparison:

  • South Dakota: estimated state income tax $0 (no state income tax), plus federal income tax (≈ $7,300 at 22% marginal), FICA $5,738, sales tax 4.20% on consumption.
  • North Dakota: estimated state income tax ≈ $1,024, plus federal $7,300, FICA $5,738, sales tax 5.00% on consumption.

Property tax depends entirely on home value. On a $400,000 home: South Dakota ≈ $$4,560/year; North Dakota ≈ $$3,920/year.

Why this comparison? Dakotas pair — SD's no income tax + reliance on sales tax against ND's low progressive (1.95%-2.5% top) + Bakken oil-tax revenue.

Frequently asked questions

Which is cheaper to live in: South Dakota or North Dakota?

By BEA Regional Price Parity (2024), South Dakota has a cost-of-living index of 92.4 and North Dakota is 93.7 (US average = 100). Median household income: South Dakota $70,850, North Dakota $75,000. Median 2-bedroom rent: South Dakota $1,180/mo, North Dakota $1,310/mo. South Dakota is the lower-cost state by this measure.

Does South Dakota or North Dakota have lower income tax in 2026?

South Dakota has no state income tax; North Dakota has a top rate of 1.95%. South Dakota is the clearly lower-income-tax state.

What about property taxes in South Dakota vs North Dakota?

South Dakota's average effective property tax rate is 1.14% (e.g., $4,560/year on a $400,000 home). North Dakota's rate is 0.98% ($3,920/year on $400K). North Dakota has the lower property tax burden.

Where is the minimum wage higher: South Dakota or North Dakota?

South Dakota's 2026 minimum wage is $11.50/hour; North Dakota's is $7.25/hour. South Dakota is higher.