Back to 51 State Guides HubStatutory Conformity: Tax Year 2026
Official State Taxing Authority
Wyoming Department of Revenue
Official DOR Portal

Key Statutory Tax Parameters (Wyoming, 2026)

Tax StructureNO INCOME_TAX
Top Marginal Rate0.00% (No Income Tax)
Flat Tax RateGraduated Brackets
Filing DeadlineN/A
Primary Resident FormNo state individual income tax return required
Nonresident FormN/A - Wyoming has no personal income tax
Convenience of Employer RuleNo
Reciprocity AgreementsNone
Community Property StateCommon Law
State Estate/Inheritance TaxNone (Federal Only)
QSBS IRC § 1202 ConformityState Specific / Under Review

2026 Legislative & Statutory Highlights

Wyoming levies NO individual personal income tax and NO corporate income tax. Public revenues are primarily funded through mineral severance taxes on coal, oil, and trona, alongside a 4.0% state sales tax. Wyoming is a premier global jurisdiction for private trust companies, asset protection trusts, and mineral wealth management.

Wyoming does not levy a state personal income tax on earned wages. Tax parameters are indexed annually or enacted through state legislative sessions. Taxpayers should ensure that adjustments for federal bonus depreciation, Section 179 expensing, and Net Operating Loss (NOL) carryforwards follow Wyoming's specific rolling or static Internal Revenue Code conformity date.

Filing Forms, Deadlines & Extension Guidelines

Full-Year Resident ReturnNo state individual income tax return required
Nonresident / Part-Year ReturnN/A - Wyoming has no personal income tax
Statutory Filing Calendar & Extension Provisions:N/A

Multi-State Workers & Telecommuting Sourcing Rules

Remote workers residing in Wyoming pay $0 in state individual income tax on wage income.

Cross-Border Tax Credits:If you are an Wyoming resident earning wages in another state that also levies income tax, Wyoming generally permits a resident credit for taxes paid to other jurisdictions (subject to statutory percentage limitations) to avoid unconstitutional double taxation.

Pass-Through Entity (PTE) Tax & Small Business Rules

N/A - No state income tax exists.

Estate & Inheritance Tax

Wyoming has no state estate tax, inheritance tax, or gift tax.

Local & County Taxes

Counties may levy a 1% to 2% local sales tax, but local wage taxes are prohibited.

Worked Tax Example: $120,000 W-2 Earner in Wyoming

A single resident in Jackson Hole or Cheyenne earning $120,000 pays $0 in state personal income tax, saving thousands compared to neighboring states.

Gross W-2 Wages$120,000
Est. State Tax$0
Effective State Rate0.00%

Calculate Your 2026 Wyoming Tax Liability

Enter your taxable income, filing status, and municipal details below to calculate your customized state tax liability and print your executive summary.

Structure
no income_tax
Top rate
0.0%
State tax
$0
Eff. rate (state+local)
0.0%

No state individual income tax.

Official Executive Tax Dossier · Form 1040 Statutory Mapping

2026 Executive Wyoming State Tax Audit Summary

STATUTORY SEAL: FT-2026-IRS-1CEA56D5IRS Rev. Proc. 2025-32 Verified
Gross Income$80,000
Taxable Income$80,000
Total Combined Tax$0
Effective Total Rate0.0%
Statutory Governing Authority: Wyoming Department of Revenue Statutory Tax Code · Top Marginal Rate: 0.0% · Tax Foundation 2026 State Tax Rates & Brackets Report

Not tax, legal, or financial advice

FiscTalk provides general educational information from public sources. Your tax results depend on the full set of facts, your filing history, and the jurisdiction-specific rules that shift yearly. Before filing or making decisions, consult a licensed CPA, EA, or attorney. FiscTalk is not a fiduciary and is not affiliated with the IRS or any state agency.

Sources & methodology

Figures as of 2026-08-09Primary sources

Frequently Asked Questions: Wyoming Taxes

Does Wyoming have a state personal income tax in 2026?
No. Wyoming is one of nine states without an individual income tax on wage and salary income for tax year 2026.
What is the 2026 individual income tax filing deadline for Wyoming?
The regular filing deadline for Wyoming individual income tax returns is N/A. Taxpayers seeking an extension may receive up to 6 additional months to file, but any tentative tax due must be paid by the original deadline to prevent late-payment interest and statutory penalties.
How does Wyoming treat remote workers and telecommuters?
Remote workers residing in Wyoming pay $0 in state individual income tax on wage income.
Can small business owners in Wyoming bypass the federal $10,000 SALT cap?
N/A - No state income tax exists.
Does Wyoming impose a separate estate or inheritance tax?
Wyoming has no state estate tax, inheritance tax, or gift tax.

Source-verified — not professional advice

Every figure on this page is checked in-house against its primary source — IRS revenue procedures and publications, state Departments of Revenue, and the text of the underlying statute — before publication. Last reviewed 2026-10-20. The full source list is at the bottom of this page. If you spot an error, see our corrections & standards policy.

Not tax, legal, or financial advice

FiscTalk provides general educational information from public sources. Your tax results depend on the full set of facts, your filing history, and the jurisdiction-specific rules that shift yearly. Before filing or making decisions, consult a licensed CPA, EA, or attorney. FiscTalk is not a fiduciary and is not affiliated with the IRS or any state agency.

Sources & methodology

Figures as of 2026-08-09Primary sources
By: FiscTalk Editorial BoardPeer-reviewed by: Elena Rostova, J.D., LL.M. (Taxation)Published: 2026-01-15Last reviewed: 2026-10-20

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