What is the real estate transfer tax in South Dakota?
In South Dakota, a real estate transfer fee of 50 cents for each $500 of value or fraction of $500 is imposed on the privilege of transferring title to real property, and the seller (grantor) pays it. The fee does not apply to a transfer made solely to provide or release security for a debt, or to a transfer by or to the United States, the state, or an instrumentality, agency or political subdivision of either. Counties and cities can add their own tax where state law lets them, so check the county where the deed is recorded. This is SDCL §§ 43-4-21, 43-4-22.
| What | South Dakota |
|---|---|
| State transfer tax | 50 cents per $500 of value, paid by the seller |
What the statute says
“A fee is hereby imposed at the rate of fifty cents for each five hundred dollars of value or fraction thereof upon the privilege of transferring title to real property in the State of South Dakota, which fee shall be paid by the grantor.”
Quoted word for word from the section’s text.
Source
Read the statute in the South Dakota Codified Laws (South Dakota Legislature): sdlegislature.gov.
Checked against the statute on November 15, 2026.
This is a summary of a published statute, not legal advice. Rules change, local ordinances can add to them, and the terms of a specific lease may differ. Check the citation and speak to a lawyer before acting.
How Seayora uses this rule
This page states the state’s rule so the costs and paperwork of a sale can be checked against it before a contract is signed. An owner on Seayora keeps each property’s owners of record and its documents in one place.
Guides on this rule
- Real Estate Transfer Tax by State: Rates and Who Pays — The state real estate transfer tax rate in each of the 35 jurisdictions that charge one, with the statute and who pays where the law says.
Compare this rule in every state
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The same question in other states
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