Wyoming Business Compliance Checklist
Wyoming is one of 4 monopolistic state fund workers' comp states and has no state income tax — a popular formation state for that combination. This page covers everything from filing fees to sales tax to hiring laws.
$100
$60
Every year
4%
state base rate
No
1. Entity Formation
| LLC filing fee (Articles of Organization) | $100 |
| Corp filing fee (Articles of Incorporation) | $100 |
| Registered agent required | Yes — must have a physical address in the state |
| Publication requirement | No |
| Processing time | ~7 business days (expedited available for extra fee) |
2. Annual Maintenance
| Annual/periodic report | Every year — fee $60 |
| Franchise tax | None |
3. Sales Tax
| State base rate | 4% |
| Combined rate range (with local) | 4% – 6% |
| Economic nexus (out-of-state seller) | $100,000 OR 200 transactions per year |
| Marketplace facilitator law | Yes — marketplaces (Amazon, Etsy) collect on your behalf. |
Need to check nexus across multiple states? Use our Sales Tax Nexus Checker.
4. Employer Requirements
| Minimum wage | $7.25/hr (2025) |
| Paid sick leave law | None (federal only) |
| Non-compete enforceability | Enforceable — reasonable scope and duration required |
| Contractor classification test | Common-law (IRS) test |
Full employment law breakdown: Wyoming Hiring Laws.
5. Workers' Compensation
Wyoming is a monopolistic state — coverage must be purchased through the state fund, not the private market. Coverage is required starting with your first employee.
Estimate your premium with our Workers' Comp Calculator.
6. State Income Tax
Wyoming has no state individual income tax. This applies to pass-through business income (sole prop, LLC, S-Corp).
Compliance by Business Structure
Pick your structure to see structure-specific compliance items.
What Makes Wyoming Distinctive
Compliance quirks and rules that separate Wyoming from other states — worth understanding before you file.
- Wyoming charges $100 for LLC formation and $60 for the annual report (or 0.02% of assets, whichever is higher).
- Wyoming's Secretary of State (sos.wyo.gov) offers online filing.
- Wyoming has no state income tax — a major draw for holding companies and pass-through entities.
- Wyoming does not require public disclosure of LLC owners — a privacy advantage.
This is a reference, not legal advice.
State fees and rules change. Verify current values with the Wyoming Secretary of State, Department of Revenue, and Department of Labor before filing. For complex situations, consult a licensed CPA or attorney.