At a glance
- Corporate tax
- None
- Tax on wages
- None
- Sales tax
- 4% + local options
- Economic nexus
- More than $100,000 in gross sales
- Minimum wage
- $5.15/hr (federal $7.25 usually applies)
- UI wage base
- $33,800
- New-employer UI rate
- Industry base rate + factors
- Paid leave program
- None
- Annual report
- Anniversary month; license tax from $60
2026 figures, each explained with its source on the area’s page. On top of the federal baseline.
Setup, in order
Register with the Secretary of State
Before transacting business in WyomingFile for a Certificate of Authority as a foreign profit corporation ($150) and appoint a Wyoming registered agent.
Register with DWS
Before the first Wyoming payrollRegister through WYUI for unemployment insurance; the same account is used for workers’ compensation, and DWS determines from your NAICS code whether coverage is required.
Report new hires
Within 20 days of hireReport new employees through Wyoming New Hire Reporting.
Get a sales tax license if needed
Once gross Wyoming sales exceed $100,000License with the Department of Revenue if you sell taxable goods or prewritten software and pass the threshold.
File the annual report
Each year in the anniversary monthFile the annual report and pay the license tax ($60 or $0.0002 per dollar of Wyoming assets).
The six areas
- AccountingAccounting and state tax in WyomingWyoming has no corporate, gross receipts or individual income tax; the only state-level levy on a corporation is the annual report license tax — $60 or $0.0002 per dollar of Wyoming assets.Corporate income taxNone
- ReceivablesReceivables and sales tax in WyomingWyoming doesn’t tax SaaS, PaaS or IaaS but does tax prewritten software however delivered; remote sellers license once gross Wyoming sales exceed $100,000.State sales tax rate4%
- PayablesPayables and contractors in WyomingWyoming has no state 1099 filing; use tax applies to downloaded and boxed prewritten software but not to SaaS, PaaS or IaaS, which Wyoming doesn’t tax.State 1099 filingNone
- PayrollPayroll taxes and employer rules in WyomingWyoming payroll has no income tax withholding: UI on the first $33,800 at an industry rate, state-fund workers’ comp for extra-hazardous industries, and final pay on the next payday.State income tax withholdingNone
- ComplianceCompliance and filings in WyomingA Delaware corporation registers in Wyoming for $150 and files an annual report each anniversary month with a license tax of at least $60; there are no state income tax returns.Certificate of Authority$150
- AdvisoryAdvisory: credits and decisions in WyomingWyoming has no income tax for companies or people, so R&D credits, QSBS and NOL questions don’t arise; the planning issues are sales tax on downloaded software and keeping the registration current.State income tax on foundersNone
Who you register with
- Wyoming Department of Revenue — Excise Tax DivisionSales and use tax licenses and returns
- Wyoming Department of Workforce Services (DWS)Unemployment insurance, state-fund workers’ compensation, new-hire reporting and labor standards
- Wyoming Secretary of State — Business DivisionCertificate of Authority and the annual report license tax
- Wyoming State Treasurer — Unclaimed PropertyAnnual unclaimed property holder reporting
Hiring across the border
An employee who lives in one state and works in another is the most common way a startup ends up registered in two. These are Wyoming’s neighbors.
- COColoradoFlat 4.4% tax, FAMLI premiums, and home-rule cities that run their own sales tax
- IDIdahoFlat 5.3% taxes, close federal conformity, no tax on SaaS and no local payroll taxes
- MTMontanaNo sales tax, a receipts-only income tax, and the only state without at-will employment
- NENebraskaFlat 4.55% corporate tax, a $15 minimum wage, and sick time from the 11th employee
- SDSouth DakotaNo income tax at all, but sales tax on SaaS and services — the Wayfair state
- UTUtahFlat 4.45% tax after a sixth cut, a $100 minimum, and SaaS taxed where it’s used
Common questions
Does Wyoming have a corporate income tax?
No. Wyoming has no corporate income tax and no gross receipts tax. A Delaware corporation doing business in Wyoming files no state income tax return; its only recurring state-level levy is the annual report license tax to the Secretary of State, at least $60.
Is SaaS taxable in Wyoming?
No. Wyoming’s DOR says providing a platform where customers access hosted software over the internet — SaaS, PaaS or IaaS — is not subject to Wyoming sales tax. Prewritten software delivered by download or on media is taxable.
Do we owe Wyoming use tax on software we buy?
On SaaS subscriptions, no — Wyoming doesn’t tax hosted cloud software. On downloaded or boxed prewritten software, equipment and other taxable goods bought from vendors that don’t collect Wyoming tax, the company owes use tax at the rate where the item is used.
Do we need workers’ comp for a Wyoming office employee?
Only if DWS classifies your industry as extra-hazardous; then coverage through the DWS state fund is required before work begins in Wyoming. Many office businesses are optional and may elect coverage. Classification follows the NAICS code DWS assigns at registration, so a software company should confirm its code rather than assume it is exempt.
How does a Delaware corporation register in Wyoming?
If it is transacting business in Wyoming, it files for a Certificate of Authority as a foreign profit corporation ($150) and keeps a Wyoming registered agent. Each year it files the annual report and pays the license tax of at least $60.
Does registering in Wyoming save a Delaware startup tax?
For the company, the savings are real but narrow: no income tax return and no withholding. Wyoming registration does not change where the company’s income is taxed elsewhere — states where it has employees and customers still tax their share — and a Delaware corporation stays a Delaware corporation for franchise tax.
Sources
Checked against each agency’s own page on . Rates and thresholds change, usually on January 1.
- Wyoming DOR Excise Tax Division — Computer Sales and Services (rev. Aug 2026)
- Wyoming DOR Excise Tax Division — Remote Sellers (rev. Aug 2026)
- Wyoming DOR Excise Tax Division — Educational materials
- Wyoming DOR Excise Tax Division — Excise tax FAQs
- Wyoming DOR Excise Tax Division — Sales, use and lodging tax rates
- Wyoming Secretary of State — Business fees (rev. June 2026)
- Wyoming Secretary of State — License tax worksheet rules
- Wyoming DWS — Unemployment tax rates
- Wyoming DWS — Unemployment taxable wage base
- Wyoming DWS — Wyoming new hire reporting
- Wyoming DWS — Workers’ compensation for employers
- Wyoming DWS Labor Standards — Your rights as an employer
- Wyoming DWS Labor Standards — Employer FAQ
General information for US companies, not tax, legal or accounting advice for yours. Rules and thresholds change; confirm the specifics with a CPA or the agency before you act on them.