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Nebraska vs South Dakota: which state is better to live in?

South Dakota costs a median household about $4,300 a year less in state and local taxes than Nebraska, mostly because it has no income tax, though everyday prices run higher there (cost of living index 95 against 91).

Nebraska

High tax burden · COL index 91

Wins 8 categories

VS

South Dakota

Low tax burden · COL index 95

Wins 6 categories

Taxes: Nebraska vs South Dakota

Nebraska has a graduated income tax topping out at 3.99%, which works out to 4.9% on a median income of $74,580, or $3,688 a year. South Dakota has no state income tax. South Dakota wins on income tax at 2026 rates.

Property tax is 1.44% of home value a year in Nebraska and 1.08% in South Dakota (Tax Foundation, 2023); on each state's median home that is $3,816 against $3,348, so South Dakota has the lower rate.

Combined state and local sales tax averages 6.94% in Nebraska and 6.11% in South Dakota; South Dakota is lower.

Add it up for a household earning $74,580 (the 2022 national median) and owning the median home: $9,056 a year in Nebraska, $4,715 in South Dakota. South Dakota is cheaper on total state and local tax.

Housing and cost of living

Nebraska's cost of living index is 91 and South Dakota's is 95, where 100 is the national average; Nebraska is about 4% cheaper day to day.

The median home costs $265K in Nebraska and $310K in South Dakota (Zillow, 2024), a $45K gap in Nebraska's favor. A two-bedroom rents for about $1,150 a month in Nebraska and $1,150 in South Dakota.

Home insurance averages $2,200 a year in Nebraska and $2,100 in South Dakota, so South Dakota is cheaper to insure.

Safety

Violent crime runs 311 incidents per 100,000 residents in Nebraska and 388 in South Dakota (FBI Crime Data Explorer, 2023); Nebraska is the safer state by that measure, with a rate 25% lower. Property crime is 1,956 per 100,000 in Nebraska against 2,027 in South Dakota, again favoring Nebraska.

Health

Life expectancy is 78.6 years in Nebraska and 78.2 in South Dakota (County Health Rankings, 2024), a 0.4-year edge for Nebraska. The Commonwealth Fund's 2023 scorecard ranks Nebraska's health system 26th of 50 and South Dakota's 28th, so Nebraska scores better on care.

7.1% of Nebraska residents have no health insurance against 9.0% in South Dakota, which favors Nebraska. Both states expanded Medicaid.

Schools

Education Week's 2023 Quality Counts report ranks Nebraska's K-12 schools 18th in the country and South Dakota's 31st, 13 places apart in Nebraska's favor. Nebraska runs a school-choice voucher program; South Dakota does not.

Laws and politics

In the 2024 presidential election Nebraska went to Trump by 19 points and South Dakota went to Trump by 27 points.

Nebraska has permitless carry and a Giffords gun-law grade of F; South Dakota has permitless carry and a grade of F.

Abortion is legal with limits in Nebraska and banned with narrow exceptions in South Dakota, and marijuana is medical only in both as of 2026. The minimum wage is $12.00 an hour in Nebraska and $11.20 in South Dakota.

Climate and risk

Natural disaster risk is high in Nebraska (tornado, blizzard, flood) and moderate in South Dakota (blizzard, tornado, drought), so South Dakota is the lower-risk state. Annual average air quality index is 33 in Nebraska and 30 in South Dakota (under 50 is good), favoring South Dakota.

Tax figures use a household earning the national median income and owning each state's median home, at rates in force as of 2026-09-04. The table below has every number.

Nebraska
South Dakota

Taxes

3.99%
Income Tax (top rate)
None
1.44%/yr
Property Tax Rate
1.08%/yr
6.94%
Sales Tax (avg)
6.11%
Yes
Social Security Tax
Yes
Yes
Estate Tax
Yes
As income
Capital Gains Tax
None

Housing & Cost of Living

91
COL Index (100=avg)
95
$265K
Median Home Price
$310K
$1,150/mo
Median Rent (2BR/mo)
$1,150/mo
$2K/yr
Home Insurance (avg/yr)
$2K/yr

Crime & Safety

311
Violent Crime / 100K
388
1,956
Property Crime / 100K
2,027
280
Sex Offenders / 100K
475
136
Homeless / 100K
145

Healthcare

#26 of 50
Healthcare Quality Rank
#28 of 50
78.6 yrs
Life Expectancy
78.2 yrs
7.1%
Uninsured Rate
9%
Yes
Medicaid Expansion
Yes

Education

#18 of 50
K-12 Quality Rank
#31 of 50
Yes
School Choice / Vouchers
No

Childcare

$1,000/mo
Avg Infant Care / mo
$900/mo

Utilities & Daily Costs

$125/mo
Avg Energy Bill / mo
$130/mo
$460/mo
Avg Groceries / mo
$460/mo
#5 of 50
Road Quality Rank
#2 of 50

Social Policy

F
Gun Laws Grade
F
R+19.0
2024 Presidential Margin
R+27.0

Category wins

8

Nebraska

6

South Dakota

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Questions people ask

Is Nebraska or South Dakota better to live in?

Nebraska wins more of the measures that decide a move. South Dakota on taxes ($4,715 a year for a median household against $9,056); Nebraska on everyday costs (index 91 against 95); Nebraska on safety (311 violent crimes per 100,000 against 388); Nebraska on schools (ranked 18th against 31st).

Which is cheaper, Nebraska or South Dakota?

Nebraska is cheaper day to day: cost of living index 91 against 95. The median home is $265K in Nebraska and $310K in South Dakota (2024). On state and local taxes South Dakota saves a median household about $4,300 a year.

Does Nebraska or South Dakota have lower taxes?

South Dakota. A household earning $74,580 pays about $9,056 a year in Nebraska ($3,688 income tax, $3,816 property tax on the median home and $1,553 in sales tax) and $4,715 in South Dakota ($0 income tax, $3,348 property tax on the median home and $1,367 in sales tax), at 2026 rates.

Which is safer, Nebraska or South Dakota?

Nebraska, on the FBI's 2023 figures. Violent crime is 311 per 100,000 residents in Nebraska and 388 in South Dakota; property crime is 1,956 against 2,027.

Which has better schools, Nebraska or South Dakota?

Nebraska. Education Week's 2023 Quality Counts report ranks Nebraska 18th of 50 for K-12 and South Dakota 31st. Nebraska also offers school-choice vouchers.

Is Nebraska or South Dakota better for retirees?

South Dakota is friendlier to retirees on paper. Nebraska does not tax Social Security, partly exempts pensions and has an inheritance tax; South Dakota does not tax Social Security, exempts pensions and has no estate or inheritance tax. Property tax on a median home is $3,816 a year in Nebraska and $3,348 in South Dakota.

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