A Wyoming LLC costs $100 to form and a minimum of $60 a year to keep alive. Both numbers come from the Wyoming Secretary of State’s filing fee schedule, and there is no separate state registration fee, publication requirement or business licence stacked on top.
The word doing the work in that sentence is minimum. Almost every page that quotes Wyoming’s annual cost writes “$60/year” as though it were a flat fee, like a subscription. It is not.
Wyoming’s annual charge is a licence tax, and the statute sets it as “$60.00 or two-tenths of one mill on the dollar ($.0002), whichever is greater,” measured against the assets your company holds inside Wyoming.
For a founder living abroad with no property, inventory or equipment in the state, that resolves to $60 and stays there. For anyone who actually puts assets in Wyoming, it does not.
This page is about that cost and the yearly cycle around it, nothing else. If you want the formation walkthrough, we have one at how to start a Wyoming LLC as a non-resident.
Every fee Wyoming actually charges
These are the state’s own figures, from the fee schedule that took effect on 1 July 2026. Nothing here is a service charge, a package price or an estimate.
| What it is | Wyoming’s fee | When you pay it |
|---|---|---|
| Articles of Organization (forming the LLC) | $100 | Once, at formation |
| Annual report licence tax | $60 minimum | Every year, first day of your anniversary month |
| Certificate of Authority (registering an out-of-state LLC into Wyoming) | $150 | Once, if it applies to you |
| Amendment to the Articles | $60 | Only when you change something on file |
| Certificate of Good Standing | Free | Downloadable any time from wyobiz.wyo.gov |
| Reinstatement after being dissolved for unpaid tax | $100 | Only if you let the company lapse |
| Reinstatement after losing your registered agent | $350 | Only if your agent resigns and you do not replace them |
| Online card processing fee | 2.4% (minimum $1) | On every online payment |
Two of those deserve a flag. The Certificate of Good Standing is free and self-serve, which is worth knowing because banks and payment processors ask for one more often than founders expect.
And the $350 reinstatement fee for losing your registered agent is three and a half times the $100 fee for simply not paying your tax, a fair signal of how seriously Wyoming treats the agent requirement.
The $60 is a floor, not a flat fee
Here is the rule as Wyoming Statute 17-29-209 writes it. Every LLC files a yearly certification, under penalty of perjury, setting out “its capital, property and assets located and employed in the state of Wyoming”, and then pays:
“…a license fee based upon the sum of its capital, property and assets reported, of sixty dollars ($60.00) or two-tenths of one mill on the dollar ($.0002), whichever is greater.”
Note the wording carefully, because it is the whole point: the fee is computed on what you report, and what you report is only what sits in Wyoming.
Two-tenths of one mill is an old way of writing a tax rate, and it is why this trips people up. A mill is one-thousandth of a dollar. Two-tenths of one mill is therefore $0.0002 per dollar, 0.02%, or $2 per $10,000 of Wyoming assets.
So the calculation is: take your Wyoming assets, multiply by 0.0002, and pay that or $60, whichever is larger.
| Assets located and employed in Wyoming | 0.0002 × assets | What you actually pay |
|---|---|---|
| $0 (typical non-resident LLC) | $0 | $60 |
| $100,000 | $20 | $60 |
| $300,000 | $60 | $60 — the break-even point |
| $500,000 | $100 | $100 |
| $1,000,000 | $200 | $200 |
| $2,500,000 | $500 | $500 |
The crossover sits at exactly $300,000, below that the minimum governs, above it the mill rate does. Wyoming’s own business FAQ states the same thing plainly: “An entity with $300,000 or less in assests pays $60.” (The typo is the state’s.)
“Located and employed in Wyoming” is narrower than your balance sheet
This phrase is why the flat “$60” happens to be right for most non-residents even though the rule behind it is not flat. The tax is not charged on your company’s worldwide assets. It is charged on the assets inside the state.
If your LLC is a Wyoming company on paper but the laptop is in Lagos, the stock sits in a Chinese warehouse, the customers are in the EU and the money is in a Mercury or Wise account, your Wyoming assets are zero. You pay $60. That remains true at $50,000 of revenue and at $5 million of revenue, because the licence tax is a tax on in-state assets, not on income, profit or turnover. Revenue never enters the formula.
Where it stops being zero: a Wyoming office or warehouse you lease or own, equipment or inventory physically held in the state, or in-state real property.
The Secretary of State’s annual report and licence tax rules set out how to value them, and the valuation is not simply whatever your books say, land and buildings are taken at their assessed value rather than balance sheet value, and depletable assets such as minerals are taken from the state gross products return.
One obligation that goes unmentioned almost everywhere: the same statute requires you to keep the records supporting your calculation for three years at your principal place of business, available for the state to examine. If you file the $60 minimum, keep whatever demonstrates you held no Wyoming assets.
Why you will see $102.40 and $61.44
Nearly every non-resident files online at wyobiz.wyo.gov, because the alternative is posting paper to Cheyenne. Doing so adds a payment card processing fee of 2.4%, with a $1 minimum. It goes to the payment processor, not to Wyoming.
That single percentage explains two numbers that look contradictory when you meet them separately:
- $102.40 = $100 Articles of Organization + 2.4% — what forming online actually charges your card.
- $61.44 = $60 licence tax + 2.4% — what the minimum annual report actually charges your card.
They are not competing figures for the same thing. One is formation, the other is renewal, and both are the same 2.4% applied to different base fees. If you have seen both quoted and assumed one was wrong, neither was.
There is a ceiling on online filing worth knowing in advance: if your annual report fee comes to more than $500, Wyoming does not permit e-filing and you must file on paper.
Run that through the formula and it means any company holding more than $2.5 million of assets in Wyoming is a paper filer. Most readers of this page will never touch that limit, but if you are moving real property or inventory into the state, plan for the postal timeline rather than discovering it on the due date.
Your deadline is a month, not a date
Wyoming does not use a common calendar deadline the way Delaware uses 1 June. Your annual report is due on the first day of the month in which your LLC was formed, every year, the statute says “on or before the first day of the month of organization of every year,” and the state filing portal repeats it.
Form on 14 March and your report is due every 1 March thereafter. Form on 30 November and it is due every 1 November. The date you filed is irrelevant beyond naming the month, which catches people out: a company formed on the 28th of a month has a deadline on the 1st, effectively four weeks earlier than they assume.
What happens if you miss it
Wyoming’s timeline after the deadline is short, and worth reading twice. Per the Secretary of State’s business FAQ:
“The entity will be deemed delinquent on the second day of the month following its due date. If the annual report is not filed within sixty (60) days following the due date, the entity will be administratively dissolved.”
So there are two moments, not one:
- Day 32-ish — delinquent. One day into the following month, your status flips. The company still exists, but a good-standing check now shows the problem. This is the stage where a bank compliance review or a payment processor’s periodic re-verification starts asking questions.
- Day 60 — administratively dissolved. The company is struck. Reinstating costs $100 on top of the tax you owed.
Sixty days is tight, and notice what is missing: the state fee schedule lists no escalating late penalty for an LLC annual report, the way it does for statutory trusts. Wyoming does not fine you into compliance. It dissolves the company instead.
So the diary entry matters more than the money here. The cost of forgetting is not a fine; it is a struck-off company, a bank that notices before you do, and a reinstatement.
Set a reminder for the middle of the month before your anniversary month. If you want the same rule written out for every other state you might hold an entity in, we keep that at US LLC annual filings by state.
Wyoming adds no state tax on top
The licence tax is the whole of Wyoming’s recurring charge. There is no state corporate income tax, no personal income tax, and no franchise tax or gross-receipts tax applying to an LLC’s earnings, which is why the $60 does not move when your revenue does.
The clearest evidence is structural: the Wyoming Department of Revenue is organised into an Excise Tax Division, a Mineral Tax Division and a Property Tax Division. There is no income tax division, because there is no income tax to administer.
What can still apply, if your operations genuinely touch the state: sales and use tax if you sell taxable goods into Wyoming, at a rate that varies by locality, the Excise Tax Division publishes the current rate charts by county and zip code, and property tax if you own property there.
Neither is triggered by merely being registered in Wyoming. A non-resident selling software to European customers through a Wyoming LLC owes Wyoming nothing beyond the $60.
One honest caveat: “no state tax” is not “no tax.” It says nothing about what you owe the IRS, and nothing about what your own country of residence expects from you.
What is not a Wyoming cost
Most published “Wyoming LLC cost” totals are larger than $100 and $60 because they quietly fold in things the state does not charge for. Those costs can be real, but they are not state fees, and separating them is the only way to compare states honestly.
Registered agent
Wyoming requires every LLC to maintain a registered agent with a physical street address in the state to accept service of process. That requirement is the state’s; the price is not.
Wyoming charges nothing for the agent, you contract with a commercial provider, or you use an individual resident, and the market sets the fee. Anyone presenting a registered agent fee as part of “Wyoming’s cost” is describing a vendor’s price list, not the fee schedule.
The obligation has teeth, though, as that $350 reinstatement fee suggests. Agents resign when a subscription lapses. If yours does and you do not appoint a replacement, the state can dissolve the company, and getting it back costs three times what an unpaid tax costs.
Your federal filings
Forming in Wyoming rather than Delaware or New Mexico changes nothing about what you owe the IRS. A foreign-owned single-member LLC is treated as a disregarded entity and must file a pro forma Form 1120 with Form 5472 attached every year, in every state, even with zero income and no activity at all.
The penalty for failing to file is $25,000, which dwarfs every state fee on this page by a factor of several hundred. We cover the mechanics at Form 5472 for foreign-owned LLCs.
Formation services, EIN, mail, banking
A filing service’s fee, a mail-forwarding address, bookkeeping and the time cost of getting an EIN without an SSN are all real line items in a first-year budget. None is a Wyoming fee. Anyone can file the Articles of Organization directly with the Secretary of State for $100 and pay the state nothing else that year.
Where Wyoming actually sits
On recurring state cost, Wyoming is at the cheap end of the states non-residents seriously consider: $60 a year against Delaware’s $400 annual LLC tax (6 Del. C. § 18-1107(b)) and Nevada’s $350 in combined annual fees. We compare the first two directly in Wyoming vs Delaware franchise tax, and Nevada’s structure, where the annual cost genuinely is flat, unlike Wyoming’s, in Nevada LLC cost and taxes.
But price is close to the least interesting reason to choose a state, and a $340 annual difference should not decide where your company lives if banking access, your customers’ location or your own tax residence point elsewhere. If you have not settled that question, start at best states to file an LLC rather than optimising a number this small.
The short version
- $100 to form, once. $102.40 if you pay by card online.
- $60 a year minimum — or $0.0002 per dollar of Wyoming assets if that is greater. $61.44 online at the minimum.
- The minimum applies until your in-state assets pass $300,000. Most non-residents never get near it, because assets held outside Wyoming do not count.
- Due the first day of your anniversary month. Delinquent a day into the next month. Dissolved at 60 days.
- No state income, franchise or gross-receipts tax. Your IRS obligations are unaffected.
If you already hold a Wyoming LLC, the single most useful thing you can do after reading this is open your formation certificate, find the month, and put a recurring reminder two weeks before the 1st of it. The $60 is trivial. Losing the company because nobody diarised it is not.
Every fee and rule on this page was checked directly against Wyoming state sources on 29 September 2026 — the Secretary of State fee schedule effective 1 July 2026, the Secretary of State business FAQ, the WyoBiz filing portal, and W.S. 17-29-209. State fees change; if you are reading this well after that date, confirm against the fee schedule before you budget.
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