Live in North Dakota, work in South Dakota
Your work state has no tax on wages, so you pay only your home state.
State income tax: $691 a year
Living in North Dakota and working in South Dakota, you'd pay about $691 in state income tax on $100,000 of wages.
Your work state has no tax on wages, so you pay only your home state.
State tax at different salaries
| Wages | To SD | To ND | Total | If you worked in ND |
|---|---|---|---|---|
| $50,000 | $0 | $0 | $0 | $0 |
| $75,000 | $0 | $203 | $203 | $203 |
| $100,000 | $0 | $691 | $691 | $691 |
| $150,000 | $0 | $1,666 | $1,666 | $1,666 |
| $250,000 | $0 | $3,616 | $3,616 | $3,616 |
Single filer, all wages earned in South Dakota, 2026 state tax rules, standard deductions. Local income taxes not included.
What to do
- Make sure your employer withholds North Dakota tax, since nothing is withheld for South Dakota.
- Keep a record of the days you work in each state, especially if you sometimes work from home.
Frequently asked questions
Do I pay South Dakota income tax if I live in North Dakota?
No. Your work state has no tax on wages, so you pay only your home state.
Do I have to file taxes in both North Dakota and South Dakota?
Usually you file only one state return (a resident return in North Dakota), though some states still require a nonresident return to get a refund of any wrongly withheld tax.
Will I be taxed twice?
No. South Dakota doesn't tax your wages, so you pay only North Dakota: about $691 on $100,000.
Related
- Live in South Dakota, work in North Dakota
- Moving from North Dakota to South Dakota
- Moving from South Dakota to North Dakota
- Live in North Dakota, work in Minnesota
- Live in North Dakota, work in Montana
Rules reviewed 2026-09-24 from state revenue departments and the Tax Foundation. Estimates only; confirm with each state's revenue department.