Wyoming LLCs and corporations pay $60 or two-tenths of one mill ($0.0002) on capital, property and assets located and employed in Wyoming, whichever is greater. Below $300,000 of Wyoming assets, the tax is the $60 minimum. Nonprofits pay a flat $25.
Wyoming Secretary of StateWyoming 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.
Annual license tax
$60 or $0.0002 of capital, property and assets located and employed in Wyoming, whichever is greater, due on or before the first day of the anniversary month.
Wyoming Secretary of StateWhich assets count
Only assets located and employed in Wyoming, valued as of the end of the last fiscal year (W.S. 17-29-209(c)).
Wyoming Statutes, Title 17Records
Keep the records used to figure the fee for three years at the principal place of business (W.S. 17-29-209(e)).
Wyoming Statutes, Title 17If the report is missed
After the Secretary of State's notice, an LLC has 60 days to pay before it is deemed defunct (W.S. 17-29-705(b)). It can reinstate within two years for $100 plus the delinquent tax.
Wyoming Statutes, Title 17What to have ready
- Find your anniversary month on the Wyoming record
- List assets located and employed in Wyoming
- Multiply by 0.0002 and compare with $60
- File and pay on or before the first day of the month
- Save the asset worksheet with the confirmation
How the Wyoming Annual Report License Tax Is Calculated
How the Wyoming Annual Report License Tax Is Calculated
Wyoming license tax and due date
State license tax
$60.00
Next report due
Enter your formation date
With our $129 filing
$189.00
The tax is $60 or $0.0002 times Wyoming assets, whichever is greater, so anything under $300,000 pays $60. Reports are due on or before the first day of the month you formed. After the state's notice, an unpaid company has 60 days before an LLC is deemed defunct.
File my Wyoming annual reportThe formula, in plain numbers
The annual report license tax is the greater of $60 or $0.0002 times the company's capital, property and assets located and employed in Wyoming. Two-tenths of one mill is $0.20 per $1,000, or $200 per $1,000,000. Below $300,000 of Wyoming assets, the minimum controls and you pay $60. At $500,000 the tax is $100. At $2,000,000 it is $400.
The value is taken as of the end of the fiscal year before the report is signed (W.S. 17-29-209(c) for LLCs; 17-16-1630(c) for corporations). Assets used in another state do not count. A Wyoming holding company that owns real estate in Colorado, for example, does not add the Colorado property to its Wyoming figure.
Source: wyoleg.gov
Special valuation rules in the statute
The statute adds a few rules for unusual businesses. A company carrying goods, passengers or information interstate counts only the capital, property and assets used in intrastate business in Wyoming. Mines and mining claims producing precious metals, soda, saline, coal, mineral oil or other valuable deposits are valued at the assessed value of the gross product for the previous year. Otherwise, the assessed value of property is its actual value (W.S. 17-29-209(b)).
Those rules matter for carriers and mineral producers. For an ordinary online business or consulting firm, the question is simply what equipment, inventory, cash and other assets the company keeps and uses in Wyoming.
Source: wyoleg.gov
Records you should keep behind the number
Wyoming requires the company to keep, for three years at its principal place of business, the books and records needed to determine the fee, and to make them available to the Secretary of State during business hours (W.S. 17-29-209(e)). In practice that means the balance sheet or asset list you used, with a note of which assets are in Wyoming.
Put that note in the same binder or folder as your annual report confirmation each year. If the state ever asks how you reached $60, you can answer in minutes.
Source: wyoleg.gov
Timing the payment
The tax is paid with the report on or before the first day of your anniversary month. If you are unsure of the asset value, file on time with your best figure rather than waiting; an incomplete report is returned for correction, but a missing one starts the 60-day notice clock toward defunct status.
Source: sos.wyo.gov
Wyoming law and SOS rules behind this.
| Topic | Wyoming rule | Where it comes from |
|---|---|---|
| Annual license tax | $60 or $0.0002 of capital, property and assets located and employed in Wyoming, whichever is greater, due on or before the first day of the anniversary month. | Wyoming Secretary of State |
| Which assets count | Only assets located and employed in Wyoming, valued as of the end of the last fiscal year (W.S. 17-29-209(c)). | Wyoming Statutes, Title 17 |
| Records | Keep the records used to figure the fee for three years at the principal place of business (W.S. 17-29-209(e)). | Wyoming Statutes, Title 17 |
| Nonprofits | Flat $25 annual report fee, no asset calculation. | Wyoming Secretary of State |
| If the report is missed | After the Secretary of State's notice, an LLC has 60 days to pay before it is deemed defunct (W.S. 17-29-705(b)). It can reinstate within two years for $100 plus the delinquent tax. | 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 statute measures capital, property and assets located and employed in Wyoming only.
Wyoming Statutes, Title 17$1,000,000 times $0.0002 is $200, which is more than $60, so the tax is $200.
Wyoming Secretary of StateThe fee schedule does not list a separate late fee for LLCs and corporations. The consequence of not paying is loss of standing after the 60-day notice, and reinstatement costs $100 plus the delinquent tax.
Wyoming Secretary of StateYes. 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