Taxes in Tea

Tea's tax picture combines South Dakota's real, statewide favorable income-tax structure with a modestly elevated local property tax rate.

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No state individual income tax

South Dakota levies no state individual income tax whatsoever -- a real, substantial, statewide advantage that applies fully in Tea.

A modestly elevated property tax rate

Lincoln County's effective property tax rate ran approximately 1.15%, modestly above both the national median (~1.02%) and South Dakota's own statewide average (~1.06%).

South Dakota's combined sales tax

South Dakota's statewide-average combined sales tax rate ran approximately 5.99% (4.2% state plus local add-ons); confirm Tea's current specific municipal rate directly.

Key takeaways

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Last reviewed: 2026-08-28. Independent research; not financial, tax, or legal advice -- confirm current figures with a local professional before making a decision.