1South Dakota
Lowest17.9%
Overall effective tax rate
- Net
- Federal
- State
- FICA
- Federal income tax
- $7,670
- State income tax
- $0
- Payroll tax (FICA)
- $5,738
- Total tax
- $13,408
- Net income (annual)
- $61,593
Tax year 2026 · state vs state
On a $75,000 salary (single filer, 2026), you pay $2,680 less state income tax a year in South Dakota than in West Virginia, which is about $223 a month. At $150,000 the gap is $6,295 in favor of South Dakota.
South Dakota: no state taxWest Virginia: up to 4.82%Updated October 10, 2026
Estimate for education only, not tax advice. 2026 federal and state rules, standard deductions, no local taxes. How we calculate.
Comparing 2 states, sorted by lowest overall tax rate.
17.9%
Overall effective tax rate
21.5%
Overall effective tax rate
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Your take-home pay, spread across the year
South Dakota
West Virginia
Estimates use 2026 federal and state rates, the standard deduction for your filing status and no local taxes. Rankings use state income tax only.
| South Dakota | West Virginia | |
|---|---|---|
| Wage income tax | No tax on wages | Progressive, 5 brackets |
| Top rate | 0% | 4.82% |
| Lowest rate | 0% | 2.22% |
| Deductions and credits (single) | Not applicable | $2,000 personal exemption |
The same salary can leave you with different take-home pay depending on the state. This table applies each state’s 2026 rules to a single filer with no pre-tax contributions.
| Income | SD state tax | WV state tax | Difference | SD take-home | WV take-home |
|---|---|---|---|---|---|
| $30,000 | $0 | $766 | $766 less in South Dakota | $26,285 | $25,519 |
| $40,000 | $0 | $1,099 | $1,099 less in South Dakota | $34,320 | $33,221 |
| $50,000 | $0 | $1,521 | $1,521 less in South Dakota | $42,355 | $40,834 |
| $60,000 | $0 | $1,965 | $1,965 less in South Dakota | $50,390 | $48,425 |
| $75,000 | $0 | $2,680 | $2,680 less in South Dakota | $61,593 | $58,912 |
| $100,000 | $0 | $3,885 | $3,885 less in South Dakota | $79,180 | $75,295 |
| $150,000 | $0 | $6,295 | $6,295 less in South Dakota | $113,791 | $107,496 |
| $250,000 | $0 | $11,115 | $11,115 less in South Dakota | $183,182 | $172,067 |
Single filer, 2026, federal standard deduction. Take-home is after federal, state and payroll tax. No local taxes.
| Income | SD state tax | WV state tax | Difference | SD take-home | WV take-home |
|---|---|---|---|---|---|
| $75,000 | $0 | $2,584 | $2,584 less in South Dakota | $64,623 | $62,039 |
| $100,000 | $0 | $3,789 | $3,789 less in South Dakota | $84,710 | $80,921 |
| $150,000 | $0 | $6,199 | $6,199 less in South Dakota | $123,185 | $116,986 |
| $250,000 | $0 | $11,019 | $11,019 less in South Dakota | $197,468 | $186,449 |
Married filing jointly, 2026, federal standard deduction. Uses each state's joint brackets where they differ.
Across every income from $10,000 to $1,000,000 that we tested, South Dakota charges the same or less state income tax than West Virginia for a single filer, so there is no income level where the ranking flips.
South Dakota has no state personal income tax. State revenue comes mainly from sales tax.
| 2.22% | Up to $10,000 |
| 2.96% | $10,001 to $25,000 |
| 3.33% | $25,001 to $40,000 |
| 4.44% | $40,001 to $60,000 |
| 4.82% | Over $60,000 |
Full details for each state: South Dakota income tax calculator and West Virginia income tax calculator. Federal rates are on the 2026 federal tax brackets page.
South Dakota is lower at $75,000: $0 of state income tax versus $2,680 in West Virginia. At $150,000 it is $0 in South Dakota and $6,295 in West Virginia. Across every income from $10,000 to $1,000,000 that we tested, South Dakota charges the same or less state income tax than West Virginia for a single filer, so there is no income level where the ranking flips.
A single filer keeping $79,180 a year in South Dakota would keep $75,295 in West Virginia after federal, state and payroll tax. The difference is $3,885 a year, or $324 a month.
South Dakota has no tax on wages; West Virginia uses progressive rates up to 4.82%.
No. It covers federal income tax, Social Security, Medicare and state income tax only. City, county, sales and property taxes are not included, and they can change the real cost of living in each state.
State income tax is one cost among many. Property and sales taxes, housing, insurance and wages also differ, and you may owe tax to both states in the year you move. Use this comparison as one input and confirm details with a tax professional.
Last checked October 10, 2026. Confirm with your state tax agency before filing.
Estimates for education only, not tax, legal or financial advice. Not a substitute for a tax professional or your state revenue department.