South Dakota transfer tax
South Dakota charges a real estate transfer fee of $0.50 per $500 of value (0.1%). The seller (grantor) pays it by law.
No county or city transfer taxes; the state fee is collected by the county register of deeds.
Highest totals in South Dakota on a $400,000 sale
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Total includes the state tax. Click a column to sort.
South Dakota state transfer tax calculator
- State
| Tax | Rate | Who pays | Amount |
|---|---|---|---|
| South Dakota real estate transfer feeState | $0.50 per $500 | Seller | $400.00 |
| Total transfer tax (0.1% of the price) | $400.00 | ||
"Who pays" is the customary or legal default; your purchase contract can move it.
Transfer tax in South Dakota by home price
| Sale price | Total tax | Effective rate | Seller | Buyer |
|---|---|---|---|---|
| $250,000 | $250 | 0.1% | $250 | $0 |
| $400,000 | $400 | 0.1% | $400 | $0 |
| $600,000 | $600 | 0.1% | $600 | $0 |
| $800,000 | $800 | 0.1% | $800 | $0 |
| $1,000,000 | $1,000 | 0.1% | $1,000 | $0 |
| $1,500,000 | $1,500 | 0.1% | $1,500 | $0 |
| $2,500,000 | $2,500 | 0.1% | $2,500 | $0 |
| $5,000,000 | $5,000 | 0.1% | $5,000 | $0 |
Negotiable amounts are shown half to each side.
Selling in South Dakota?
Transfer tax is usually the second-biggest closing cost after the agent's commission. Comparing agents' fees often saves more than any exemption.
Common exemptions
- Transfers to or from the US, the state or a political subdivision
- Transfers between husband and wife, or parent and child, for nominal consideration
- Absolute gifts without consideration
- Transfers under a divorce decree or settlement
- Foreclosure, sheriff's deeds and deeds in lieu of foreclosure
- Decrees of distribution from a decedent's estate
- Deeds confirming or correcting a prior deed
- Transfers for no consideration
Questions
Who pays the transfer fee in South Dakota?
The seller (grantor), per SDCL 43-4-21.
How is the South Dakota transfer fee calculated?
50 cents for each $500 of value or fraction thereof — $300 on a $300,000 home.
How much is transfer tax on a $500,000 house in South Dakota?
The state part is $500.
Sources
- SDCL 43-4-21 — Imposition and amount of real estate transfer fee
- SDCL 43-4-22 — Exemptions from real estate transfer fee
Last checked October 13, 2026. Rates in effect for residential sales; commercial, leasehold and entity transfers can differ. Always confirm with your title company or closing attorney before closing.