Wyoming state taxes at a glance
| Individual income tax | No broad individual income tax on wages |
|---|---|
| Rate structure | No individual or corporate income tax. The state sales tax is 4% with local additions; mineral production is subject to severance taxes and property tax. |
| Tax agency | Wyoming Department of Revenue |
| Main individual return | None for individuals (federal return only). |
| Local income taxes | No local income taxes. Counties may add local option sales taxes. |
| Sales tax | A 4% state sales and use tax plus local option taxes; Tax Foundation’s mid-2026 data show a combined average of about 5.4%, one of the lowest in the country. |
| Property tax | Assessed by counties. Different property types are assessed at different percentages of value: according to a legislative review, minerals at 100%, industrial at 11.5% and other property (including residential) at 9.5%. |
| Retirement & Social Security | No state income tax, so Social Security and retirement income are not taxed by Wyoming. |
Verify current-year figures: state rates, brackets, credits and filing rules change. Treat this page as a starting orientation and confirm details on the Wyoming Department of Revenue website.
How Wyoming income tax works
Wyoming has no individual or corporate income tax, according to the state legislature’s review of Wyoming’s tax structure. A typical employee’s paycheck shows federal income tax, Social Security and Medicare, but no state income tax line, and residents file only a federal return. Tax Foundation counts Wyoming among the eight states with no individual income tax. It also has one of the lowest combined sales tax averages in the country.
Wyoming’s revenue comes mostly from minerals, sales and property taxes. The state sales and use tax is 4%, and counties can add local option taxes of up to 3% in the legislature’s summary, so a 2% local option would make the combined rate 6%; Tax Foundation’s mid-2026 data note that Wyoming was the only state whose combined rate fell in 2026, as several jurisdictions reduced their local option rates. Mineral production, including oil, gas and coal, is subject to severance taxes of generally 2% to 7% depending on the mineral, plus county ad valorem taxes on production. Those taxes help explain how the state can keep individual taxes low.
Property tax is administered by counties, with assessment ratios that differ by property type: legislative review lists 100% for minerals, 11.5% for industrial property and 9.5% for other property, including residential. Because of those ratios, the percentage of market value used for taxation looks small, but local mill levies determine the bill. Wyoming is also a popular place to form LLCs and trusts; an LLC has annual report and license tax requirements, which are separate from personal taxes. See our no-income-tax-states guide for the general picture.
Filing your Wyoming return and free options
Because there is no Wyoming individual income tax return, your free-filing question is purely federal: see our free filing hub and VITA. Skip any paid “state” add-on in software for Wyoming. If you worked in another state, such as Colorado, Montana or Idaho, you may owe a nonresident return there.
Business owners should check the Department of Revenue’s pages for sales and use tax licensing and excise taxes, and the Secretary of State’s requirements for LLC annual reports. Self-employed individuals still owe federal self-employment tax.
For the federal side, see our guides to free federal filing options and the complete guide to filing taxes.
Things Wyoming residents often ask about
- Severance taxes: minerals are taxed at the state level, which supports low individual taxes.
- Local sales tax varies by county: look up your county’s combined rate.
- Assessment ratios differ by property type: residential is assessed at a low percentage, with local mill levies applied.
- No state refund to track: “Wyoming tax refund” usually means a federal refund; use the IRS tool.
- LLC annual fees are separate: they are not income taxes.
Official Wyoming links
Frequently asked questions
Does Wyoming have a state income tax?
No. Wyoming has no individual or corporate income tax.
What is Wyoming’s sales tax?
A 4% state rate plus local option taxes, giving a combined average near 5.4% in Tax Foundation’s mid-2026 data.
How does Wyoming fund its government?
Largely through taxes on minerals, sales and use tax, and property tax, rather than income taxes.
General information only — not tax, legal or financial advice. Tax figures change every year; verify the current numbers at IRS.gov or with a qualified professional. Read the full disclaimer.