South Dakota LLC annual report & franchise tax deadlines 2026-2027
Every recurring South Dakota filing for LLCs, S corps and C corporations — due dates, fees and the official source for each. Last verified Oct 21, 2026.
LLC
| Report | Annual Report Confirmed on official page |
|---|---|
| Due | By the 1st day of the anniversary month each year |
| State fee | $55 online / $70 paper |
| How often | annual |
Corporation (C & S corp)
| Report | Annual Report Confirmed on official page |
|---|---|
| Due | By the 1st day of the anniversary month each year |
| State fee | $55 online / $70 paper |
| How often | annual |
Franchise & entity-level taxes
| No separate statewide franchise or entity-level tax listed for this state. |
State income & estimated tax
| Corporate income tax | No |
|---|---|
| C corp return | — |
| Partnership / S corp return | — |
| Corporate estimates | — |
| Note | No corporate or personal income tax. |
General pattern — verify Calendar-year pattern; confirm with the revenue department.
Sales tax
Filing frequency (monthly, quarterly or annual) is assigned by the state based on your tax liability. Returns are generally due the 20th of the month after the reporting period. (23rd for electronic filers).
General pattern — verify Your assigned frequency and due day appear in your state tax account.
IRS disaster postponements in South Dakota
- SD-2026-05: federal deadlines postponed to Feb 1, 2027 (incident began Jun 2, 2026) — the Oglala Sioux Tribe
IRS relief is federal. Whether South Dakota follows the postponement for state returns varies — check the state revenue department.
Your South Dakota calendar
Add your formation month/year to date anniversary-based reports. Calendar-year filers; weekend and federal-holiday dates roll to the next business day.
Upcoming deadlines
Not tax advice — verify each date with the linked source. Fiscal-year filers' dates differ.
Tools that help you stay compliant
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South Dakota deadline FAQ
When is the South Dakota LLC annual report due?
By the 1st day of the anniversary month each year.
How much does the South Dakota LLC annual report cost?
State fee: $55 online / $70 paper.
When is the South Dakota corporation annual report due?
By the 1st day of the anniversary month each year. Fee: $55 online / $70 paper. S corporations file the same report as other corporations.
Does South Dakota have a franchise tax or annual LLC tax?
We don't list a separate statewide franchise or entity-level tax for South Dakota. Income and sales taxes may still apply.
When are South Dakota business income tax returns due?
No corporate or personal income tax. These are general calendar-year patterns — confirm with the state revenue department.
How often do I file South Dakota sales tax?
Filing frequency (monthly, quarterly or annual) is assigned by the state based on your tax liability. Returns are generally due the 20th of the month after the reporting period. (23rd for electronic filers).
What happens if I miss a South Dakota deadline?
Most states charge a late fee or penalty and interest, and an entity that keeps missing its annual report can lose good standing and eventually be administratively dissolved. Check the official source for the exact penalty and reinstatement steps.
Official sources
- https://sdsos.gov/general-information/filing-fees.aspx
- https://dor.sd.gov
- https://sosenterprise.sd.gov/BusinessServices/
- https://sdsos.gov/business-services/corporations/contact.aspx
Federal dates: IRS Publication 509. Disaster relief: IRS tax relief in disaster situations.
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