Wyoming law

Tax Laws in Wyoming.

Wyoming imposes no state personal income tax, no state corporate income tax, no state estate tax, and no state inheritance tax. Wyoming is one of nine states without a state income tax. State sales tax is 4% with county-option additions typically bringing combined rates to 5%–6%. Wyoming funds state government substantially through severance taxes on minerals (coal, oil, natural gas, trona), federal mineral royalties, and property taxes on industrial and mineral property.

Last verified: 2026-04-20

State law

Key Wyoming Statutes

Wyoming Sales and Use TaxWyo. Stat. § 39-15-101 et seq.

Wyoming's 4% state sales and use tax, with county-option additions up to 2% for specific purposes.

Severance Tax on MineralsWyo. Stat. § 39-14-101 et seq.

Wyoming's severance tax on mineral extraction — a principal state revenue source. Rates vary by mineral: coal, oil, natural gas, trona, uranium, etc.

No State Income TaxWyoming — no statute imposes state income tax

Wyoming has no state personal income tax and no state corporate income tax. Wyoming is one of nine states without a state income tax.

State law

Official Sources

Wyoming Department of Revenue

Not Legal Advice

This page summarizes publicly available statutes and rules for informational purposes only. It does not constitute legal advice, and no attorney-client relationship is created by viewing this content. Laws change — always verify with the primary source or consult a licensed attorney in Wyoming.

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Tax Laws in Wyoming.

Key Wyoming Statutes

Official Sources

Not Legal Advice

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