South Dakota Capital Gains Calculator

Calculate your federal and South Dakota capital gains tax liability

2025

Calculate Your
South Dakota Capital Gains Tax

South Dakota has no state income tax, therefore no capital gains tax.

No State Capital Gains Tax in South Dakota!

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South Dakota Capital Gains Tax Highlights

No state income tax
No capital gains tax
Only federal taxes apply
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Enter Your Investment Details

Calculate your capital gains tax for South Dakota

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📊 Enter your annual taxable income before including this capital gain. This determines your capital gains tax bracket.

📊 Choose your investment holding period

Calculator optimized for South Dakota tax rates

Tax Calculation Results

Your capital gain is: $0.00
Estimated capital gains tax: $0.00
Federal Tax: $0.00
South Dakota Tax: $0.00
Net Proceeds After Tax: $0.00
Effective Tax Rate: 0.00%
Disclaimer: Estimate excludes NII taxes, deductions, credits, and losses. Consult a tax advisor.

How South Dakota Taxes Capital Gains

South Dakota has no state income tax, therefore no capital gains tax.

2025 Tax Brackets

0% Rate (Single): Up to $48,350
15% Rate (Single): $48,351 - $533,400
20% Rate (Single): Over $533,400

South Dakota Tax Details

Tax Rate Structure

Capital Gains Rate: 0%

South Dakota has no state income tax, so capital gains are only subject to federal taxes.

Key Requirements

Filing Required: If gain exceeds threshold
State Due Date: N/A - No state income tax

South Dakota Tax Strategies

  • • Consider establishing residency before realizing large gains
  • • No state quarterly estimated tax payments required
  • • Focus on federal tax planning strategies

• Consult with South Dakota tax professional for complex situations

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Real Estate in South Dakota

Real estate capital gains in South Dakota are subject to both federal and state tax considerations:

No State Real Estate Capital Gains Tax

South Dakota does not tax capital gains, making it highly attractive for real estate investors. Only federal taxes apply to your real estate transactions. Compare with high-tax states like California or New York.

Primary Residence

Federal Rules

Federal Exclusion: $250K/$500K
Holding Period: 2 of 5 years

South Dakota State Rules

✓ No state tax on any gain

Full federal exclusion benefit preserved

Additional Requirements:
  • • Only federal exemption applies as there is no state capital gains tax.

Investment Property

Tax Deferral Strategies

1031 Like-Kind Exchanges

Defer federal taxes on investment property exchanges

1031 Conformity: ✓ Yes
Bonus Depreciation: ✓ Allowed

Transfer Costs

Transfer Tax

State Rate: $0.50 per $500 of value (Real Estate Transfer Fee)
Paid By: seller
Available Exemptions:
  • • Certain family transfers
  • • Transfers to secure a debt.

Recording Fees

Deed Recording: $30 flat fee.
Mortgage Recording: $30 flat fee.
Additional Fees:
  • • Uniform fees statewide.
Special Deductions & Notes:
  • • Only federal depreciation rules apply.

Investment & Tax Services

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Property Tax Exemptions

Homestead

$0K

Maximum exemption

Senior (65+)

$0K

Additional exemption

Veteran

$150K

Disabled veteran exemption

South Dakota Real Estate Specifics

• South Dakota has a small Real Estate Transfer Fee of 0.1%, paid by the seller.

• Property tax relief is primarily offered through assessment freezes for seniors and tax reduction programs for disabled veterans, not a general homestead exemption.

Real Estate & Investment Services

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South Dakota Filing Requirements

Due Dates
Annual Return: N/A - No state income tax
Extension: N/A
Required Forms
  • • No state forms required
  • • Federal Form 8949 & Schedule D
Payment Options
  • • Federal taxes only
  • • IRS Direct Pay

Tax Professional Services

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Compare South Dakota to Other States

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© 2025 CapitalGainsTaxCalculator.us - For informational purposes only. Consult a tax professional for advice.