Form a Wyoming LLC
Wyoming LLC tax guide 2026

Wyoming LLC taxes for non-residents: US$60 a year, set by what you keep in Wyoming

Updated 13 November 2026Wyoming statutes, Legislature data and IRS rulesAbout 10 minutes to read
The short answer

Wyoming's income tax rates are 0% for people and 0% for companies, and there's no franchise tax. The only recurring state charge on an LLC is the annual report license tax: US$60, or 0.0002 of the assets the LLC keeps in Wyoming, whichever is more.

Hold under US$300,000 of assets in Wyoming, which covers almost every LLC run from abroad, and it stays at US$60. Sales tax only appears if you sell into Wyoming.

Work out my license tax See my first year
Yearly minimum $60 Wyoming license tax, with the annual report More only when Wyoming assets pass US$300,000. Assets abroad don't count.

Wyoming is the state people pick when they want the cheapest, quietest US company. On state tax it delivers: the Legislature's own tax table shows zero on income for individuals and corporations alike. The surprises come from elsewhere: a license tax formula almost nobody explains with numbers, a federal form with a five-figure penalty, and the tax office back home.

Key takeaways

  • Wyoming: 0% individual and 0% corporate income tax, no franchise tax.
  • License tax: the greater of US$60 or US$0.0002 per dollar of assets located and employed in Wyoming.
  • Sales tax is 4% statewide plus up to 3% local, and only matters if you sell in Wyoming. Remote sellers register after US$100,000 of Wyoming sales.
  • A single owner abroad files Form 5472 by 15 April every year, with or without income.
  • Partnerships with foreign partners withhold on US business income: 37% or 21%.
Chapter 1

Wyoming's zeros, from the Legislature's own table

In June 2025 the Legislative Service Office put every Wyoming tax in one table for lawmakers, and we found no 2026 law that changes its lines. For a company owned from abroad, three lines matter.

Wyoming taxes relevant to a foreign-owned LLC
TaxWyoming rateTouches your LLC?
Individual income tax0%Never
Corporate income tax0%Never, even after a corporate election
Franchise taxNoneNever
Annual report license taxUS$60 minimumEvery year
Sales and use tax4% plus 0 to 3% localOnly on sales in Wyoming
1
Key takeaway

Wyoming has no income tax to plan around. The license tax is the only state line every year.

Chapter 2

The license tax formula, with your numbers

Wyoming law sets the tax at US$60, or two hundredths of a cent per dollar of assets located and employed in Wyoming, whichever is greater. The two meet at US$300,000, and the Secretary of State charges US$60 to any LLC with US$300,000 or less. A laptop in Berlin or money in a bank outside Wyoming doesn't make an asset Wyoming's; equipment, stock or property physically in Wyoming does.

US$
Quick picks

The asset figure goes on a worksheet with the annual report. The worksheet isn't a public record, but the tax paid is, and the LLC has to keep the records behind the figure for three years. Card payments to the state carry a small processing fee on top. The report is due on the first day of the month you formed in; the Wyoming annual fees page works out your date and what happens 60 days after it.

2
Key takeaway

Nothing physically in Wyoming means the license tax is US$60, however much the LLC earns.

Chapter 3

Selling into Wyoming: sales tax and the US$100,000 rule

Wyoming's sales tax is 4% statewide, with counties able to add up to 3% more. It reaches you as a seller, not as a Wyoming company.

You collect Wyoming sales tax
  • Your sales into Wyoming topped US$100,000 in the current or previous calendar year
  • You keep stock or staff in Wyoming
You don't
  • Your buyers are in other states or abroad
  • A marketplace collects for you
  • You sell services Wyoming doesn't tax

Wyoming used to have a second test, 200 separate sales into the state. The Legislature's 2024 sales tax bill, HB0197, revised the remote seller thresholds and kept the US$100,000 test, which its fiscal note says most remote sellers already met. Licensing is with the Wyoming Department of Revenue.

3
Key takeaway

Sales tax is about Wyoming buyers. A Wyoming LLC selling to the world doesn't collect it.

Chapter 4

Your first year: every tax date from formation

Here's the federal and Wyoming calendar for a single owner abroad. Pick the month you form.

    Two federal tests sit behind those dates. Income effectively connected with a US trade or business is taxed at normal US rates, so work done inside the US, a US office or US staff changes the picture. US-source passive income such as US dividends or rent is FDAP, taxed at 30% of the gross unless a treaty lowers it. With neither, a single foreign owner usually owes no federal income tax, but the Form 5472 report still goes in. It's paper or fax only, and the instructions put the penalty for missing it at US$25,000. Our Form 5472 guide covers each line.

    4
    Key takeaway

    Your first 5472 is due the 15 April after formation, even if the LLC only existed for a few weeks.

    Chapter 5

    Partners abroad: the partnership return and withholding

    Two owners turn the LLC into a partnership for US tax. Wyoming still asks nothing; the IRS asks more, starting with a Form 1065 return by 15 March.

    Every yearForm 1065Partnership return with a K-1 per partner, due 15 March
    If US business incomeSection 1446 taxWithheld on each foreign partner's share: 37% for people, 21% for companies
    Reported onForms 8804 and 8805One 8805 per foreign partner, who claims the credit on their own US return

    With no US business income, there's nothing to withhold and the K-1s mostly show foreign income. When there is US business income, the IRS partnership withholding rules set the 37% and 21% rates, and the Form 8804 and 8805 instructions cover the yearly filing.

    5
    Key takeaway

    Adding a partner swaps Form 5472 for Form 1065, and brings withholding if the business is in the US.

    Chapter 6

    Your residence country: where the profit is really taxed

    I live in pick it

    Wyoming's 0% isn't the end of the story

    The LLC's profit is normally taxable where its owner lives. Wyoming and the IRS stepping aside just leaves that tax in full.

    • Find out whether your country taxes a US LLC's profit as yours each year.
    • Check whether foreign company rules apply if it treats the LLC as a company.
    • Keep the LLC's books as if your own tax office will read them.

    A Wyoming LLC is a legal and banking tool. It doesn't move your tax residence, and nobody can sell you that.

    6
    Key takeaway

    Plan the LLC around your own country's rules first, Wyoming's second.

    Chapter 7

    Quick check: what will your Wyoming LLC pay?

    Owners
    Work done or staff inside the US?
    Over US$100,000 of sales to Wyoming buyers?
    Assets physically in Wyoming

    Your Wyoming LLC's year

      7
      Key takeaway

      The usual answer for a solo founder abroad: US$60 to Wyoming and one IRS form.

      Chapter 8

      Wyoming LLC tax questions, answered

      ?
      Do Wyoming LLCs pay state income tax?
      No. Wyoming's individual and corporate income tax rates are both 0%, and there's no franchise tax.
      How much is the Wyoming LLC annual fee?
      The license tax is US$60 or US$0.0002 per dollar of assets located and employed in Wyoming, whichever is greater. Under US$300,000 of Wyoming assets it's US$60. See Wyoming annual fees.
      Does a non-resident with a Wyoming LLC pay US tax?
      Only on income connected with a US trade or business, or on US passive income. A single foreign owner files Form 5472 with a pro forma 1120 every year either way.
      Do I need to collect Wyoming sales tax?
      Only if you sell taxable goods or services in Wyoming: with a presence there, or once remote sales into Wyoming pass US$100,000 in the current or previous calendar year.
      Is Wyoming or Delaware better for tax?
      Neither taxes an LLC's income from business outside the state. Wyoming's yearly charge starts at US$60; Delaware's annual LLC tax is US$400. Our Wyoming vs Delaware comparison covers the rest.
      Can people see what my Wyoming LLC pays?
      The license tax paid shows on the state record, the asset worksheet doesn't. Our Wyoming business search guide shows the public record.
      What do you charge to keep it running?
      US$130.44 a year: US$69 for us plus the US$60 license tax and the state's card fee at cost, with the annual report filed. Year one is US$181.40 all in. Details on the Wyoming LLC page.

      Changelog

      • 13 November 2026: first published.

      More reading: US LLC for non-residents, How to form a Wyoming LLC, Form 5472 guide, Wyoming annual fees. A guide, not tax advice.

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      US$181.40 for year one, all in. Then US$130.44 a year with the license tax paid and the annual report filed.

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