Wyoming is one of the most tax-friendly states — no individual income tax, no corporate income tax, and no franchise tax on income. The CPA calendar is limited to sales and use tax and the annual report filed with the Secretary of State.
Wyoming Tax Deadlines at a Glance (2026)
Filing | Applies To | Due Date |
|---|---|---|
Sales & Use Tax | Sellers | Last day of the following month |
Annual Report + License Tax | All registered entities | First day of anniversary month |
Individual / Corporate income tax | N/A | None |
Wyoming’s sales and use tax rate is 4% statewide, with county option taxes of up to 2% added locally — all filed on a single centralized return with the Department of Revenue. Monthly filers submit the return and tax by the last day of the month following the month of sale.
The Annual Report License Tax
Wyoming’s main recurring business obligation is the annual report filed with the Secretary of State, due the first day of the entity’s anniversary month. It carries a license tax equal to the greater of $60 or $0.0002 per dollar of the entity’s Wyoming-located assets. Because Wyoming imposes no income tax, there is no pass-through entity tax and no income-based franchise tax to file.
CPA Action Steps
File sales and use tax by the last day of the following month (4% + local)
File the annual report by the first day of the anniversary month ($60 minimum license tax)
There is no income tax, franchise-on-income tax, or PTE tax in Wyoming
Confirm the correct county combined sales-tax rate by location
Verify current rates and dates against the Wyoming Department of Revenue (revenue.wyo.gov) and Secretary of State before filing.