Minnehaha County transfer tax
On a $400,000 home sale in Minnehaha County, SD, transfer taxes come to $400 (0.1% of the price): South Dakota real estate transfer fee ($0.50 per $500), paid by the seller.
No county transfer tax here — only the statewide tax applies, collected when the deed is recorded with the county.
Minnehaha County 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 Minnehaha County 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 Minnehaha County?
Transfer tax is usually the second-biggest closing cost after the agent's commission. Comparing agents' fees often saves more than any exemption.
Exemptions in South Dakota
- 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
Local exemptions can differ; see South Dakota transfer tax.
Other counties in South Dakota
- Aurora County0.1%
- Beadle County0.1%
- Bennett County0.1%
- Bon Homme County0.1%
- Brookings County0.1%
- Brown County0.1%
- Brule County0.1%
- Buffalo County0.1%
- Butte County0.1%
- Campbell County0.1%
- Charles Mix County0.1%
- Clark County0.1%
- Clay County0.1%
- Codington County0.1%
- Corson County0.1%
- Custer County0.1%
- Davison County0.1%
- Day County0.1%
- Deuel County0.1%
- Dewey County0.1%
- Douglas County0.1%
- Edmunds County0.1%
- Fall River County0.1%
- Faulk County0.1%
- Grant County0.1%
- Gregory County0.1%
- Haakon County0.1%
- Hamlin County0.1%
- Hand County0.1%
- Hanson County0.1%
- Harding County0.1%
- Hughes County0.1%
- Hutchinson County0.1%
- Hyde County0.1%
- Jackson County0.1%
- Jerauld County0.1%
- Jones County0.1%
- Kingsbury County0.1%
- Lake County0.1%
- Lawrence County0.1%
- Lincoln County0.1%
- Lyman County0.1%
- Marshall County0.1%
- McCook County0.1%
- McPherson County0.1%
- Meade County0.1%
- Mellette County0.1%
- Miner County0.1%
- Moody County0.1%
- Pennington County0.1%
- Perkins County0.1%
- Potter County0.1%
- Roberts County0.1%
- Sanborn County0.1%
- Shannon County0.1%
- Spink County0.1%
- Stanley County0.1%
- Sully County0.1%
- Todd County0.1%
- Tripp County0.1%
Questions
What is the transfer tax rate in Minnehaha County?
0.1% of the price on a $400,000 sale: South Dakota real estate transfer fee ($0.50 per $500).
Who pays transfer tax in Minnehaha County?
South Dakota real estate transfer fee: Seller — SDCL 43-4-21 says the fee "shall be paid by the grantor.". The purchase contract can assign it differently.
How much is transfer tax on a $500,000 house in Minnehaha County?
$500 in total (seller $500, buyer $0).
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.
Sources
- SDCL 43-4-21 — Imposition and amount of real estate transfer fee
- SDCL 43-4-22 — Exemptions from real estate transfer fee
- 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.