South Dakota allows estates valued at $100,000SDCL § 29A-3-1201Verified Sep 8, 2026View source or less to use the Small Estate AffidavitSDCL § 29A-3-1201Verified Sep 8, 2026View source, which avoids full probate administration. The Small Estate Affidavit is presented directly to the bank, employer, or other holder of the property — it is not filed with a court. The waiting period is 30 daysSDCL § 29A-3-1201Verified Sep 8, 2026View source after death.

Probate costs in South Dakota typically include attorney fees of typically 1.8%SDCL § 29A-3-719(a) (reasonable compensation; no statutory percentage for attorneys)Verified Sep 8, 2026View source to 2.8%SDCL § 29A-3-719(a) (reasonable compensation; no statutory percentage for attorneys)Verified Sep 8, 2026View source of the estate, executor fees, court filing fees, and publication costs. On a $500,000 estate, total costs run about $23,735SDCL § 29A-3-719(a) (reasonable compensation; no statutory percentage for attorneys)Verified Sep 8, 2026View source, roughly 5% of estate value, varying with complexity. Estimate executor compensation separately with the South Dakota executor fee calculator.

South Dakota intestacy law decides. South Dakota follows separate property rulesSDCL § 29A-2-102Verified Sep 10, 2026View source: the surviving spouse's share depends on whether children survive and whose children they are. The estate passes to the closest surviving relatives, in most cases the spouse and children first, then in order: Parents; Descendants of parents; Grandparents and their descendants; The State of South Dakota (escheat)SDCL § 29A-2-102Verified Sep 10, 2026View source.

No. South Dakota imposes no state estate tax and no inheritance taxNo state estate or inheritance tax. Inheritance tax constitutionally prohibited (S.D. Const. Art. XI, § 15, initiated measure approved Nov. 7, 2000, eff. July 1, 2001: "No tax may be levied on any inheritance, and the Legislature may not enact any law imposing such a tax."). Both the inheritance tax (SDCL ch. 10-40, ch. 10-41) and the estate tax (SDCL ch. 10-40A) were repealed outright by 2014 SL ch. 59 (HB 1057), signed February 12, 2014 — a true repeal, leaving no dormant levy. SD DOR: "South Dakota does not have an inheritance tax... There is also no estate tax."Verified Sep 15, 2026View source. Only the federal estate tax applies, on an estate above $15,000,00026 USC 2001(c), 2010; P.L. 119-21 §70106Verified Sep 15, 2026View source, an exemption the One Big Beautiful Bill Act (P.L. 119-21 §70106) set permanently from 2026 and indexes for inflation.

A will in South Dakota costs what the provider charges. An online service runs $0 to $299 up front. An attorney in South Dakota charges around $311Clio Compare Lawyer Rates, South Dakota: Wills and Estates rate (2025 data)Verified Oct 15, 2026View source an hour for wills and estates, which puts a simple will at $933Estimate: 3 hours at $311, Clio's South Dakota Wills and Estates rate; Compare Lawyer Rates, 2025 dataVerified Oct 15, 2026View source to $1,866Estimate: 6 hours at $311, Clio's South Dakota Wills and Estates rate; Compare Lawyer Rates, 2025 dataVerified Oct 15, 2026View source. The document is only part of the cost: probate adds about $23,735SDCL § 29A-3-719(a) (reasonable compensation; no statutory percentage for attorneys)Verified Sep 8, 2026View source on a $500,000 estate in fees the heirs pay later.