Capital Gains Rates
South Dakota does not have state or local capital gains taxes. The Combined Rate accounts for the Federal capital gains rate, the 3.8 percent Surtax on capital gains, and the marginal effect of Pease Limitations on itemized deductions, which increases the tax rate by 1.18 percent.
South Dakota does not have a state income tax.
Investor's Guidebook to Fractional 1031 Replacement Properties