Stay compliant in Wyoming

Wyoming’s recurring state dates are an annual report due the first day of the anniversary month of formation¹, sales tax on the schedule the department assigned, and employer accounts if you have people on the payroll. There is no state income tax return. Keep the registered agent current. Losing the agent can end the company.

What’s different in Wyoming

The annual report is a license tax on assets in Wyoming, due the first day of the anniversary month of formation¹, not on a single day for every company.
There is no state income tax return. Sales tax and employer accounts are the recurring tax filings.
Workers’ compensation is a state fund, required before the work starts when the industry is extra-hazardous. Owners are outside that coverage unless they elect in.
The state minimum wage is $5.15⁹ an hour. The federal minimum is higher for workers the federal law covers.

Do this

File the annual report by the first day of the anniversary month of formation. Example: a May 15 formation is due May 1 of each year. You may file up to 120 days before the due date. Reminders are courtesy emails 60, 30, and 10 days before the due date². The pages do not say whether the first report is due in the formation year.* Use the date on your record. File in the annual report wizard. Online payment adds a credit card processing fee of 2.4% of the filing fee, at least $1¹². Above $500, you cannot file online. The wizard also says you can print it and mail it with the filing fee, and skip the online card fee¹.
For an LLC, a profit corporation, a limited partnership, or a registered limited liability partnership, pay $60 or two-tenths of one mill on the dollar ($.0002) of assets located and employed in Wyoming, whichever is greater. You pay the $60 minimum when assets located and employed in Wyoming are $300,000 or less. At $1,210,000 of assets located and employed in Wyoming, the FAQ’s example is $242². Under W.S. 17-29-209, an LLC’s report gives financial information current as of the end of the fiscal year before the report is signed, and every other item current as of the day it is signed. W.S. 17-16-1630 asks a corporation for financial information current as of the end of the corporation's fiscal year before the report is signed⁴. The wizard page says information should be current as of the day the annual report is submitted¹. For the asset figure, the statute’s fiscal year-end is the rule.
For a nonprofit, pay the flat annual report fee. It is $25³ on both the fee schedule and the business FAQ.
If you miss it, answer the notice. The FAQ says the entity is delinquent on the second day of the month after the due date, then administratively dissolved if the report is not filed within 60 days after the due date. The statutes count from the notice, not the due date: under W.S. 17-29-705, an LLC forfeits its articles if it does not comply within 60 days of the notice, and under W.S. 17-16-1421, a corporation is administratively dissolved if it does not fix the problem within 60 days after the notice is served. Reinstatement is within two years, and not after that². For an LLC, a missed license tax is $100 on the schedule, and the delinquent fees in the LLC Act. A missing agent is $350 on the LLC line of the schedule, and a reinstatement fee the Secretary of State sets by rule, plus a $250 penalty, for a company that lost its agent in the Act.* Check the total. For a profit corporation that lost its agent, W.S. 17-16-1422 sets a $250 reinstatement fee plus any fees and taxes then delinquent, and the schedule lists the same $250³. The LLC Act also says the company keeps its name during the two-year reinstatement period after it loses its agent⁴. After the window, an administratively dissolved name becomes available two years after the inactive date¹³.
There is no state income tax return to file. Wyoming has no individual or corporate income tax¹⁴. Federal returns still are. An S corporation remains a federal election.
File sales tax on the assigned schedule if you are registered. Monthly is the last day of the month after the sales. Quarterly is January 31, April 30, July 31, and October 31. Annual is January 31. A due date moves to the next business day if the due date is a weekend or a federal or Wyoming holiday. The early-pay credit is capped at $500. A late return brings interest and a penalty⁵, and the rule does not print the rates.* Rates and the license are on Get your tax IDs.
If you have employees, keep the Workforce Services account current. Unemployment reports are due April 30, July 31, October 31, and January 31, on the first $33,800¹⁵ of 2026 wages. A due date moves to the next business day when the last day of the following month is a weekend or a holiday⁶. Report new hires through Wyoming’s reporting center 20 days after hiring, or two electronic transmissions a month that are 12 to 16 days apart⁹.
Renew the local license and any trade license on their own dates. Food licenses, electrical contractor licenses, and alcohol licenses are on Licenses and permits. A trade name lasts ten years, and is renewable¹⁶. Renewal is $50³.
Replace a registered agent who leaves. If you do not, the entity is dissolved or revoked. The change is $5³ and is signed and mailed¹⁷. If the agent is commercial, an expired commercial registration can dissolve every company on that agent’s list.

Employer rules

Workers’ compensation: required before work starts when the industry is extra-hazardous, and the coverage comes through the Department of Workforce Services⁸. The statute’s extra-hazardous list is broad: whole sectors include mining, utilities, construction, manufacturing, and accommodation and food services, and the statute lists pieces of other sectors by NAICS code. The department assigns the classification after you register. The employer page says the premium rate is set with the classification. Under the statute, a sole proprietor, a partner, a corporate officer, and an LLC member are not covered employees unless coverage is elected⁹. You can elect coverage for those owners. The election is how an owner gets the state fund. This page does not choose it for you.

Minimum wage, from title 27: $5.15 an hour. The labor FAQ says the same hourly figure, and that it does not vary by employee type or schedule¹⁰. The statute is the rule, and it sets a tipped wage of $2.13 an hour for someone who customarily and regularly receives more than $30 a month in tips, and the employer pays the difference when wages plus tips in the pay period do not reach the state minimum. A worker under 20 may be paid $4.25 an hour for the first 90 consecutive days after initial employment. An employer may not displace existing employees or reduce their hours, wages, or benefits to hire a worker at the lower youth rate⁹. The statute also excludes agriculture, domestic work, and some executive and professional jobs. Read the list before you use the lower figure.

Where the federal wage law covers the worker, the federal minimum is $7.25 an hour, and the higher of state or federal minimum applies¹¹. The state FAQ says overtime has no state penalty¹⁰. Federal overtime still applies to workers the federal law covers. The hiring guide has that rule.

Unemployment: a new employer’s rate is an industry base rate plus four added factors until three years of experience produce a rate of your own. Filing a report before registration sets the base at 8.5%¹⁸.

What you get back

An accepted annual report, filed sales tax returns if you are registered, and current employer accounts. If the report or the agent is missed long enough for the Secretary of State to end the company, reinstatement stays open within two years, and not after that². After that, the statute the FAQ cites does not allow it, and the name can be taken.

Common questions

How much is the Wyoming LLC annual report?

The license tax is $60 or two-tenths of one mill on the dollar ($.0002) of assets located and employed in Wyoming, whichever is greater, due the first day of the anniversary month of formation. You pay the $60 minimum when assets located and employed in Wyoming are $300,000 or less. Online payment adds a credit card processing fee of 2.4% of the filing fee, at least $1. A fee over $500 cannot be filed online.

What happens if I miss the Wyoming annual report?

The FAQ says the company is delinquent on the second day of the month after the due date. Under the statutes, an LLC forfeits its articles if it does not comply within 60 days of the notice, and a corporation is administratively dissolved if it does not fix the problem within 60 days after the notice is served. Reinstatement is within two years, and not after that. For an LLC, the fee schedule and the LLC Act do not print the same reinstatement total.

When are Wyoming income tax returns due?

Wyoming has no individual or corporate income tax, so there is no state income tax return. Sales tax follows the schedule the department assigned. Unemployment reports are due April 30, July 31, October 31, and January 31.

Do I need workers' compensation insurance in Wyoming?

When the work is extra-hazardous, coverage through the Department of Workforce Services is required before the work starts. Under the statute, a sole proprietor, a partner, a corporate officer, and an LLC member are not covered employees unless coverage is elected. Registration is still required so the department can decide, even when you think the work is optional.

What is the Wyoming minimum wage?

The statute says $5.15 an hour. It also allows $2.13 for a tipped employee and $4.25 for a worker under 20 during the first 90 consecutive days after initial employment. An employer may not displace existing employees or reduce their hours, wages, or benefits to hire a worker at the lower youth rate. Where the federal law covers the worker, the federal minimum is $7.25 an hour.