Delaware
Low tax burden · COL index 102
Wins 6 categories
South Dakota
Low tax burden · COL index 95
Wins 9 categories
South Dakota has no state income tax. Delaware's top rate is 6.6%. Property taxes are meaningfully different: South Dakota averages 1.08% annually vs Delaware's 0.55%. Politically, South Dakota voted Republican in 2024 (R+27.0) while Delaware went Democratic (D+8.0).
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Category wins
6
Delaware
9
South Dakota
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