At a glance
| State estate tax | No |
|---|---|
| Estate top rate | — |
| Inheritance tax | No |
| Small-estate ceiling | $100,000S.D. Codified Laws § 29A-3-1201 · current |
| TOD deed for real estate | AvailableS.D. Codified Laws § 29A-6-401 et seq. (Real Property TOD Act) · 2014 |
| Community-property state | No |
Estate tax
South Dakota does not levy its own estate tax. An estate here is subject only to the federal estate tax, which most estates never owe — the federal exclusion is measured in the millions. See the federal lifetime exemption for how that works.
Inheritance tax
South Dakota has no inheritance tax — beneficiaries are not taxed on what they receive by the state. South Dakota imposes no inheritance tax; it was repealed by voter-approved constitutional amendment effective July 1, 2001, and the constitution now bars the Legislature from enacting one.
Probate basics
Estates within the $100,000 personal-property threshold may be collected by affidavit under § 29A-3-1201 (30 days after death, no representative appointed). Summary administration is also available for estates within statutory allowances and costs.
South Dakota is a common-law (separate-property) state for ownership between spouses. A transfer-on-death deed for real estate is Available S.D. Codified Laws § 29A-6-401 et seq. (Real Property TOD Act) · 2014 — see the full South Dakota transfer-on-death deed guide for the requirements, revocation, and alternatives. The probate deadlines for this state — filing the will, the creditor-claim window, the inventory — are cited in the Executor & Heir’s Guide.
State-specific quirks
The inheritance-tax ban is constitutional
South Dakota's ban on inheritance taxation is not merely statutory — a voter-adopted constitutional amendment (effective July 1, 2001) prohibits any inheritance tax and forbids the Legislature from enacting one, making reinstatement effectively off the table.
The affidavit carries a Medicaid-debt condition
Beyond the $100,000 ceiling, § 29A-3-1201 requires the affidavit to state that the decedent owed no debt to the Department of Social Services for Medicaid — an extra sworn condition many states do not impose.
The TOD deed must be recorded before death
A transfer-on-death deed under § 29A-6-401 et seq. is revocable and nontestamentary but effective only if recorded in the property's county before the transferor dies.
Where to read next
- the federal lifetime exemption — how the far larger federal exclusion works — and why a state tax can still apply below it
- funding a revocable trust — the most common way to keep property out of probate entirely
- the ILIT cluster — keeping a life-insurance death benefit out of a taxable estate
- the Executor & Heir's Guide — the probate deadlines for this state, cited to the statute
- South Dakota small-estate procedure — the state’s simplified transfer or administration route, eligibility rules, and claimant responsibilities.
- ← Back to the 51-jurisdiction comparison
Sources & methodology
Methodology & sources
Tax figures include citations and source effective dates. Unconfirmed figures direct readers to the state. Aggregator roundups are not sources. See our editorial standards.
General information, not legal or tax advice. Residency, property location, and title can change the result. A professional licensed in South Dakota can assess your situation.
Last verified July 20, 2026.