What is the Annual Fee for an LLC in Wyoming?

Wyoming LLCs must pay a $60 annual license tax, due on or before the first day of the anniversary month of formation (Wyo. Stat. § 17-29-209). This fee is filed with your annual report. The license tax is calculated as $60 or $0.0002 of Wyoming assets, whichever is greater—meaning most small LLCs pay the flat $60 minimum.

Annual Report Filing Requirements

Your annual report and $60 license tax payment are due each year on or before the first day of your LLC's anniversary month (Wyo. Stat. § 17-29-210). Your first report is due on or before the first day of the anniversary month following formation.

The annual report must certify your LLC's capital, property, and assets located in Wyoming, along with your principal office address. A treasurer or other fiscal agent must sign under penalty of perjury. File online through WyoBiz or submit a paper filing.

Late Payment Consequences

Wyoming imposes no separate late fee, but failure to pay carries serious consequences. If the annual report and license tax remain unpaid 60 days after the due date, your LLC becomes subject to automatic administrative dissolution (Wyo. Stat. § 17-29-210). This terminates your business status without further notice.

To reinstate a dissolved LLC, you must file each delinquent annual report, pay each delinquent license tax, and submit a $100 reinstatement fee—all within two years of dissolution. After two years, reinstatement is unavailable.

Wyoming's Tax Advantages

Beyond the $60 annual license tax, Wyoming imposes no state income tax, no franchise tax, and no gross receipts tax. This makes Wyoming one of the most cost-effective states for LLC operation.

Wyoming's lack of state income tax means LLC members pay no state tax on business profits or distributions. Members may still owe federal self-employment taxes on their share of profits. Wyoming also has no franchise tax based on net worth or capital.

The only other tax obligation is sales tax registration if you sell taxable goods or services. Wyoming's mandatory statewide rate is 4%, with local options bringing combined rates to 4–8% depending on location.

Mark your LLC's anniversary date on your calendar and file your annual report before the deadline to avoid administrative dissolution.

This is general information, not legal advice.