South Dakota · SDCL 43-4-21South Dakota transfer fee: 50¢ per $500, paid by the seller
South Dakota charges a fee of fifty cents for each $500 of value, or fraction of $500, on the privilege of transferring title to real property in the state, and the statute says the grantor – the seller – pays it (SDCL 43-4-21). On a $400,000 sale the fee is $400.
Rate, who pays and an example
Rate
50¢ per $500 of value or fraction (SDCL 43-4-21).
Who pays
The grantor – the seller (SDCL 43-4-21).
Example
$400,000 sale → 800 × $0.50 = $400.
What the TC checks
- The tax line on the closing statement against the statutory rate.
- Who pays it – the statute, the contract or local custom.
- The value or consideration stated on the deed or declaration.
Questions about this tax
How much is the transfer fee in South Dakota?
50 cents per $500 of value – $400 on a $400,000 sale (SDCL 43-4-21).
Who pays the South Dakota transfer fee?
The grantor, which is the seller.
Is South Dakota's transfer fee a percentage?
It works out to 0.1% of the value, charged per $500 or fraction.
Related guides
Add the transfer tax check to the closing statement review as a task with an owner and due date in ClosingCode.
Start free trialSource: South Dakota Codified Laws 43-4-21 (sdlegislature.gov, read October 25, 2026).
General information, not legal or tax advice. ClosingCode is software; it is not a law firm or brokerage.