Wyoming LLC taxes are light: the State of Wyoming says it has no individual or corporate income tax. Every LLC pays the annual license tax, $60 or $0.0002 of Wyoming assets. Sales and use tax of 4 percent plus county options applies if you sell taxable goods or services, and business personal property is listed with the county assessor.
www.wyo.govWyoming Statutes, Title 17excise-tax-div.wyo.govWyoming Statutes, Title 17Wyoming Secretary of State fee schedule (effective July 1, 2026) and Wyoming Statutes Titles 17 and 40 reviewed November 10, 2026. Confirm current fees with the Secretary of State before filing.
Heads up: we are an independent company that prepares and submits Wyoming filings for owners. We are not the Wyoming Secretary of State and we do not give legal advice. Every state charge passes through at the exact amount billed, shown separately from our service fee.
- Filed with the Wyoming Secretary of State
- We track your anniversary-month annual report
- Cited to Wyoming Statutes Title 17
- Talk to a filer: (386) 465-3937
The forks in the road.
No state income tax
The State of Wyoming says it does not possess an individual or corporate income tax. Federal income tax still applies.
www.wyo.govAnnual license tax
$60 or $0.0002 of capital, property and assets located and employed in Wyoming, whichever is greater (W.S. 17-29-209(a)).
Wyoming Statutes, Title 17Sales and use tax
4 percent state rate plus county options; county totals run from 4 to 7 percent on the October 1, 2026 chart, and 9 percent inside the Teton Village and Grand Targhee resort districts.
excise-tax-div.wyo.govWhat is taxable
Retail sales of tangible property plus listed services such as meals, lodging, admissions, repair services and oil and gas well services (W.S. 39-15-103(a)(i)).
Wyoming Statutes, Title 17Business personal property
Listed with the county assessor by March 1; a written request by February 15 extends to April 1 (W.S. 39-13-107).
Wyoming Statutes, Title 17What to have ready
- Confirm your federal tax classification with your accountant
- Calendar the annual report license tax
- Decide whether you sell anything taxable
- Register for sales tax with the Department of Revenue if you do
- Look up your county rate
- List business personal property by March 1
Wyoming LLC Taxes: No Income Tax, License Tax and Sales Tax
Wyoming LLC Taxes: No Income Tax, License Tax and Sales Tax
Wyoming first-year cost
State fees (at cost)
$100.00
Our service fee
$149.00
Registered agent
$199.00
First-year total
$448.00
Budget at least $60 of license tax for the first annual report, due on the first day of your anniversary month next year. Online card payments to the state carry a 2.4% fee ($1 minimum).
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No Wyoming income tax
The State of Wyoming's own site says Wyoming does not possess an individual or corporate income tax. There is no state income tax return for a Wyoming LLC or its members on business income. Federal income tax applies as usual, according to how the LLC is classified with the IRS.
Source: www.wyo.gov
The annual license tax
The one tax every Wyoming LLC pays is the license fee with the annual report: the greater of $60 or $0.0002 of its capital, property and assets located and employed in Wyoming (W.S. 17-29-209(a)). That is $60 for any company with under $300,000 of Wyoming assets. At $750,000 it is $150; at $2,000,000 it is $400. Out-of-state assets are not counted.
Source: wyoleg.gov
Sales and use tax
Wyoming's state sales and use tax is 4 percent. Counties may add general purpose, specific purpose and economic development options. On the Department of Revenue chart effective October 1, 2026, Park and Sublette counties are at 4 percent, most counties at 5 or 6 percent, Goshen at 5.25 percent and Teton at 7 percent, with 9 percent inside the Teton Village and Grand Targhee resort districts.
From January 1, 2027, Crook and Laramie counties rise to 6 percent, Fremont to 5.75 percent, and the Grand Targhee resort district to 10 percent. Lodging adds the 5 percent statewide lodging tax and any local lodging tax.
Source: excise-tax-div.wyo.gov
What is taxable in Wyoming
Beyond retail sales of tangible personal property, W.S. 39-15-103(a)(i) taxes a list of services and charges, including meals and cooked food, lodging, admissions to places of amusement or recreation, repair and alteration services, and oil and gas well services. W.S. 39-15-105 exempts items such as feed, seed and fertilizer used in agriculture. If you are unsure whether what you sell is taxable, ask the Department of Revenue before you start collecting.
Use tax applies to taxable goods bought without Wyoming tax and used in Wyoming (W.S. 39-16).
Source: wyoleg.gov
Business personal property
Businesses list their personal property with the county assessor each year by March 1. On a written request made by February 15, the assessor can extend the deadline to April 1 (W.S. 39-13-107). Our county pages list each county clerk's contact, and the assessor is in the same county seat.
Source: wyoleg.gov
A yearly Wyoming tax calendar
March 1: personal property listing with the county assessor. Your anniversary month: annual report and license tax. Each sales tax period: returns to the Department of Revenue if you registered. Federal deadlines: whatever your IRS classification requires, including Form 5472 if the LLC is foreign-owned and single-member.
Source: www.irs.gov
Wyoming law and SOS rules behind this.
| Topic | Wyoming rule | Where it comes from |
|---|---|---|
| No state income tax | The State of Wyoming says it does not possess an individual or corporate income tax. Federal income tax still applies. | www.wyo.gov |
| Annual license tax | $60 or $0.0002 of capital, property and assets located and employed in Wyoming, whichever is greater (W.S. 17-29-209(a)). | Wyoming Statutes, Title 17 |
| Sales and use tax | 4 percent state rate plus county options; county totals run from 4 to 7 percent on the October 1, 2026 chart, and 9 percent inside the Teton Village and Grand Targhee resort districts. | excise-tax-div.wyo.gov |
| What is taxable | Retail sales of tangible property plus listed services such as meals, lodging, admissions, repair services and oil and gas well services (W.S. 39-15-103(a)(i)). | Wyoming Statutes, Title 17 |
| Business personal property | Listed with the county assessor by March 1; a written request by February 15 extends to April 1 (W.S. 39-13-107). | Wyoming Statutes, Title 17 |
Related Wyoming reading.
Heads up: we are an independent company that prepares and submits Wyoming filings for owners. We are not the Wyoming Secretary of State and we do not give legal advice. Every state charge passes through at the exact amount billed, shown separately from our service fee.
What Wyoming owners ask us
No. The State of Wyoming says it has no individual or corporate income tax. Your LLC's federal treatment depends on its classification.
www.wyo.govThere is no income tax rate. The yearly state charge is the license tax: $60, or $0.0002 times Wyoming assets if that is more.
Wyoming Statutes, Title 17Only if you make taxable sales or provide taxable services in Wyoming. Registration is with the Department of Revenue's Excise Tax Division.
excise-tax-div.wyo.govYes. On January 1, 2027 Crook and Laramie counties go from 5 to 6 percent and Fremont from 5 to 5.75 percent, and the Grand Targhee resort district rises 1 point, per the Department of Revenue chart.
excise-tax-div.wyo.govYes. Corp USA prepares and submits your Wyoming filing with the Secretary of State for you. The state fee is passed through at cost and our service fee is shown separately at checkout, so you never have to work through the state's filing system yourself.
Wyoming Secretary of State