Key figures
Wyoming compliance
2026, with sources
A short list
Wyoming’s recurring filings for a startup are the annual report and license tax to the Secretary of State, unemployment insurance and (where required) workers’ compensation reports to DWS, and, if it sells taxable goods or software, a sales tax return to the Department of Revenue. There is no state income tax return.
A Delaware corporation qualifies with a Certificate of Authority ($150). The annual report is due each year in the month of its original registration, with the license tax measured on assets located and employed in Wyoming.
Keeping it current
Because the license tax is the only state-level tax many Wyoming registrants pay, it is also the one most often missed — particularly by companies that registered for a remote employee who later left. A company with no remaining Wyoming activity should withdraw rather than let the registration lapse; reinstatement for unpaid tax costs $100 plus the tax.
Example: a Delaware startup registers in Wyoming in May 2026 for an engineer in Jackson. Each May it files the annual report and pays $60. If the engineer leaves in 2028 and no one else works there, it files a withdrawal instead of letting the next report go unfiled.
Deadlines
- Each year in the anniversary month of registrationReport to the Secretary of State with the $60 minimum or asset-based license taxAnnual report and license tax
- Last day of the month after the reporting periodFor licensed vendors, on the frequency DOR assignsSales and use tax return
The federal baseline
This page covers what Wyoming adds. The federal rules underneath it apply here too.
Common questions
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.
What happens if we miss the Wyoming annual report?
The registration lapses. Reinstating a profit corporation for unpaid license tax costs $100 on top of the tax owed, and $250 if it lost its registered agent.
Compliance next door
- COColorado complianceRegister with the Secretary of State for $100, file a $25 periodic report each year, and register separately with any home-rule city you do business in. No franchise tax.
- IDIdaho complianceA Delaware corporation registers in Idaho for $100, files an annual report each anniversary month on SOSBiz, and files Form 41 by April 15 with at least $20 of minimum tax.
- MTMontana complianceA Delaware corporation registers in Montana for $70, files a free annual report by April 15 each year, and files Form CIT by May 15 with a $50 minimum tax.
- NENebraska complianceGet a certificate of authority, then file the biennial report and occupation tax by March 1 of even years and the 1120N by the 15th day of the fourth month.
- SDSouth Dakota complianceRegister for $750, file a $55 annual report around each registration anniversary, and report unclaimed property by Oct 31. There is no income tax return.
- UTUtah complianceRegister for $59, renew for $18 on each anniversary, file the TC-20 with at least the $100 minimum tax, and report unclaimed property each year.
More of the Wyoming guide
- AccountingAccounting and state tax in WyomingCorporate tax, conformity to federal rules, apportionment and what it does to your books
- ReceivablesReceivables and sales tax in WyomingSales tax registration, economic nexus, whether SaaS is taxable, and collecting from customers
- PayablesPayables and contractors in WyomingPaying vendors and contractors: 1099 filing, use tax, contractor tests and withholding
- PayrollPayroll taxes and employer rules in WyomingWithholding, unemployment insurance, paid leave, minimum wage and the rules on paydays
- AdvisoryAdvisory: credits and decisions in WyomingCredits, incentives and the decisions that are cheaper to get right the first time
Sources
Checked against each agency’s own page on . Rates and thresholds change, usually on January 1.
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.