SCorpDesk / 2026 S-Corp & QBI Guides / South Dakota (SD) 2026 S-Corp Tax Calculator, PTET Election & Franchise Tax Guide
South Dakota (SD) 2026 S-Corp Tax Calculator, PTET Election & Franchise Tax Guide
What are the 2026 S-Corp tax and PTET rules in South Dakota?
In South Dakota (SD), the 2026 S-Corporation election rule is: Recognizes Federal S-Corp (0% State Income Tax). For the Pass-Through Entity Tax (PTET) deduction: No State Income Tax (0%). Entity-level franchise/minimum tax: $55 Annual Report Fee.
In South Dakota (SD), the 2026 S-Corporation election rule is: Recognizes Federal S-Corp (0% State Income Tax). For the Pass-Through Entity Tax (PTET) deduction: No State Income Tax (0%). Entity-level franchise/minimum tax: $55 Annual Report Fee.
Open South Dakota 2026 S-Corp & 20% Permanent QBI Calculator
2026 South Dakota (SD) S-Corporation Statutory Tax Matrix
| South Dakota S-Corp Compliance Area | 2026 Statutory Rule |
|---|---|
| State S-Corp Election Recognition | Recognizes Federal S-Corp (0% State Income Tax) |
| Pass-Through Entity Tax (PTET) Election | No State Income Tax (0%) |
| Annual Minimum / Franchise Tax | $55 Annual Report Fee |
| Federal Section 199A QBI Deduction | Up to 23% of qualified K-1 income under Public Law 119-21 |
| Home Office & Mileage Deduction Method | Must use an IRC Section 62(c) Corporate Accountable Plan |
Frequently Asked Questions
Does South Dakota require a separate state S-Corp election in 2026?
For South Dakota (SD): Recognizes Federal S-Corp (0% State Income Tax).
What is the South Dakota S-Corp franchise or minimum tax for 2026?
In South Dakota: $55 Annual Report Fee.