Take-home pay in South Dakota by business structure

At $100,000 of profit, an owner in South Dakota keeps $82,109 as an LLC taxed as an S corp and $77,635 as a sole proprietor, after 2026 taxes and fees. Change the profit to see your own numbers.

$82,109 a year

kept from $100,000 of profit as an LLC taxed as an S corp in South Dakota, after every tax and fee counted here. That is $7,306 more than as a C corporation.

South Dakota, 2026: $100,000 profit, single filer

Structure	Taxes and fees	You keep	Share
Sole proprietorship	$22,365	$77,635	78%
Single-member LLC	$22,403	$77,597	78%
LLC taxed as an S corp most	$17,891	$82,109	82%
S corporation	$17,891	$82,109	82%
C corporation	$25,197	$74,803	75%

What South Dakota takes from a business owner

South Dakota has no personal income tax on wages or business income.dor.sd.gov, checked Oct 20, 2026
An LLC pays the state Annual Report, $55 a yearsdsos.gov, checked Oct 20, 2026.
An S corp owner on payroll pays South Dakota unemployment tax at 1.2% on the first $15,000 of salary in the first yeardlr.sd.gov, checked Oct 20, 2026.

What you keep at each profit

Profit	Sole prop	LLC	LLC as S corp	S corp	C corp
$50,000	$40,268	$40,226	$40,338	$40,338	$38,407
$100,000	$77,635	$77,597	$82,109	$82,109	$74,803
$150,000	$112,393	$112,354	$119,542	$119,542	$106,990
$250,000	$183,640	$183,606	$192,889	$192,889	$172,781
$500,000	$329,588	$329,554	$356,647	$356,647	$330,659

Single filer, no other income, revenue 1.5 times profit, the default salary for S and C corps. The most kept at each profit is green.

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