Wyoming: no corporate income tax, no franchise tax and an annual report due in your anniversary month.
Each fact below cites the agency page we read and the day we read it. Where a rule is still being confirmed, the page says so instead of showing a zero.
Verified facts
Corporate income tax
No
Wyoming has no corporate state income tax. The state's business tax climate summary lists 'NO corporate state income tax' and 'NO personal state income tax', and the Department of Revenue operates only Excise, Mineral and Property Tax divisions.
Franchise or privilege
No
Wyoming lists 'NO franchise tax' among its business taxes. Instead of a franchise tax, the Secretary of State collects an annual license tax with the annual report, based on assets located and employed in Wyoming ($60 or two-tenths of one mill, i.e. $0.0002, per dollar, whichever is greater).
Entity annual report
Yes
annual · For corporations, LLCs, LPs, RLLPs and statutory foundations, the annual report is due on the first day of the anniversary month of formation (e.g., an initial filing on May 15 means the report is due May 1 each year). It may be filed up to 120 days before the due date. Statutory trusts file by January 2 each year…
Return due date
Published rule
Not applicable: Wyoming imposes no corporate income tax, so no state corporate income tax return is due.
Extension
Not verified
Not verifiedZero activity / minimum tax
60
Long-form guide in professional review
Dates, extensions and payments
Filing and payment dates stay separate wherever the source supports it.
- Filing
Return filing
Not applicable: Wyoming imposes no corporate income tax, so no state corporate income tax return is due.
Not applicable.
- Entity report
Entity report
annualFor corporations, LLCs, LPs, RLLPs and statutory foundations, the annual report is due on the first day of the anniversary month of formation (e.g., an initial filing on May 15 means the report is due May 1 each year). It may be filed up to 120 days before the due date. Statutory trusts file by January 2 each year…
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Frequently asked questions
Does Wyoming impose a corporate income tax?
No. The official source we consulted does not impose a corporate income tax.
Does Wyoming charge a franchise or privilege tax?
No. The official source consulted does not impose a franchise tax on corporations.
When is the Wyoming corporate return due?
Not applicable: Wyoming imposes no corporate income tax, so no state corporate income tax return is due.
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