Wyoming LLC Annual Report and License Tax: $60 Minimum, Due the First of Your Formation Month, Dissolved After 60 Days
Every Wyoming LLC must file an annual report with the Wyoming Secretary of State each year and pay the annual license tax that goes with it. For most small companies, that tax is the $60 minimum. The deadline is what catches people. The report is due on the first day of your formation anniversary month, not on a fixed calendar date, and an LLC that stays unfiled long enough can be administratively dissolved. This guide covers the wyoming annual report due date, how the license tax is calculated, how to file on WyoBiz, and how to recover if you miss the deadline.
Informational note: This guide explains Wyoming requirements in general terms. It is not legal or tax advice. If your company has foreign owners, significant assets, or a dissolution notice, talk with a qualified attorney or CPA before you act on anything here.
What the Wyoming LLC Annual Report Does
The annual report is the Secretary of State's yearly update on your LLC. It keeps your entity active on the state's records, and it is the filing that carries the annual license tax. The report also confirms your principal office address, so keep that information current. Wyoming has no state corporate income tax, no personal income tax, and no franchise tax. For most LLCs, the annual license tax is the only recurring state charge on the entity. It is a license tax measured by assets, not a tax on profit.
Wyoming also has no general statewide business license. The annual report is not a city or county business license, and filing it does not give you permission to operate. Those local licenses are covered later in this guide.
The $60 Minimum and the Asset Formula
The license tax is set by W.S. 17-29-209. You pay whichever amount is greater: $60, or $.0002 (two-tenths of one mill) of the assets located and employed in Wyoming. The table below shows how that plays out.
| Wyoming assets | Annual license tax |
|---|---|
| $300,000 or less | $60 |
| $1,210,000 | $242 |
The $60 floor applies up to $300,000 in Wyoming assets, because $300,000 multiplied by $.0002 equals exactly $60. Above that level, the formula controls. Only assets located and employed in Wyoming count. A company with a large balance in another state pays on its Wyoming assets only. If you are near the $300,000 line or have a complicated asset mix, confirm how the assets should be counted with the Secretary of State or a CPA before you file.
Payment method also matters. Online annual reports accept Visa or Mastercard only, and card payment is not allowed when the fee is over $500. Under the formula, that means a company with more than $2,500,000 in Wyoming assets cannot pay its report fee by card online. The payment processor adds a convenience fee on top of the license tax, so check the total on the confirmation screen before you submit.
Wyoming Annual Report Due Date
The report is due on the first day of your anniversary month every year. The anniversary month is the month your LLC was formed. A company formed on June 14, 2026, for example, has a due date of June 1 each year, and its next report is due June 1, 2027. Your due date is not December 31, and it is not the day you formed the company.
You may file up to 120 days before the due date. For the June 1, 2027 deadline, the filing window opens February 1, 2027. Filing early is a good way to avoid the last-week rush, but it does not move your due date. Set one calendar reminder for the first day of your anniversary month and a second reminder 120 days earlier, so you know when filing opens.
How to File Online Through WyoBiz
Most LLCs file through WyoBiz, the Secretary of State's online portal. Before you start, check your entity name and status in the WyoBiz business filing search. This confirms that the LLC is on the state's records under the name you expect. Then:
- Sign in to WyoBiz and select your LLC.
- Choose the annual report and review the principal office address shown. Update it if it has changed.
- Pay the license tax: $60, or the higher formula amount if your Wyoming assets exceed $300,000.
- Save the confirmation. An online filing through WyoBiz is active as soon as it is completed.
If you file on paper instead, processing takes up to 15 business days, and paper filings are handled in the order received. Plan for that delay if you are close to the deadline.
Reminders Are Helpful, but They Do Not Move the Deadline
The Secretary of State e-mails courtesy reminders 60, 30, and 10 days before the due date. Questions about those reminders can go to [email protected]. Reminders only help if the e-mail address on file is one you actually check. A missed reminder does not change the due date, and it does not change the consequences of a late filing. Treat the reminders as a backup to your own calendar, not the calendar itself.
What Happens If You Miss the Deadline
The timeline for a late report works like this:
| Date | Status |
|---|---|
| First day of the anniversary month | Annual report and license tax due |
| Second day of the following month | LLC is delinquent |
| 60 days after the due date | LLC is administratively dissolved if the report has not been filed, according to the Secretary of State FAQ |
For a June 1, 2027 due date, the delinquency date is July 2, 2027, and the FAQ cutoff falls around July 31, 2027. The statute, W.S. 17-29-705(b), counts the 60 days from the date of the Secretary of State's notice, so the exact dissolution date depends on when that notice is sent. Do not plan around the edge of that window. File before the due date.
Dissolution is a serious status change. Whether it affects your liability protection, your assets, or your contracts depends on your facts, and this guide does not answer that question. Ask an attorney in your situation before you assume anything either way.
Reinstatement Within Two Years
A dissolved LLC can be reinstated only within two years of dissolution. The name is held during that window. Reinstatement fees, effective July 1, 2026, depend on the reason for the dissolution:
| Reason | Reinstatement fee |
|---|---|
| Tax reasons | $100 |
| Registered agent missing | $350 |
The fee for a missing registered agent is higher because every Wyoming entity must continuously maintain a registered agent. The agent must have a physical Wyoming street address, including any suite number. A drop box does not qualify, and a PO box is accepted only in addition to a physical address. A commercial registered agent pays a $50 annual registration. Appointing a new registered agent and office costs $5. If your agent is dropping your company, change agents before the report is due, not after.
Foreign-Owned and Foreign-Controlled Entities
Under 2025 HB0069, an entity owned or controlled by a foreign adversary can be dissolved unless it has CFIUS approval. If any owner or controlling party of your LLC may fall into that category, speak with an attorney before the next filing. This is a legal question about your ownership structure, and the answer is not something a filing checklist can settle.
Corporations, Nonprofits, and Statutory Trusts
The same first-day-of-the-anniversary-month rule applies to Wyoming corporations, but the fee structure and contents differ by entity type. The table below summarizes the annual charges. Confirm current details on the Secretary of State site before you file.
| Entity | Fee | Due date and notes |
|---|---|---|
| Wyoming corporation | $60 minimum, or the $.0002 asset formula (W.S. 17-16-1630) | First day of the anniversary month. The report lists officers and directors. |
| Nonprofit | $25 | Annual report, confirm the due date with the Secretary of State |
| Statutory trust | $100, plus $100 if unpaid by February 1 | Due January 2 |
Other Filings That People Confuse With the Annual Report
The annual report is one of several obligations for a Wyoming business, and it is easy to mix them up. The Secretary of State FAQ states that, beyond registration, a company may need a specific license or permit based on what it does, and it directs applicants to the City Clerk's Office in the city where they will operate. Counties do not issue business licenses. Cities and towns do, and counties handle matters such as land use, building permits, septic systems, and liquor licensing.
If your business makes taxable sales, you also need a sales and use tax license from the Wyoming Department of Revenue, Excise Tax Division. The application carries a $60 non-refundable fee. The state sales tax rate is 4%, and county option taxes and resort district taxes sit on top of that. Wyoming has no city sales tax. County rates change quarterly, so check the Department of Revenue rate chart for the current rate in your county rather than relying on any figure in this guide.
Common Mistakes to Avoid
- Treating the annual report as a city business license. It is not one. Check with the city clerk where you operate.
- Counting assets in other states. Only assets located and employed in Wyoming count toward the formula.
- Assuming the due date is a calendar date. It follows your formation month, so two LLCs formed in different months have different due dates.
- Letting the registered agent lapse. A missing agent raises reinstatement to $350 and creates a gap in your entity's compliance record.
- Waiting for a reminder. Reminders go out 60, 30, and 10 days before the due date, but they are a courtesy, not a deadline extension.
A Simple Filing Routine
Most LLCs can keep this obligation on autopilot with a short routine. Once a year, about 120 days before the anniversary month, confirm your principal office address and registered agent details. Check that your e-mail address on file with the state is one you read. Then file the report, pay the license tax, and save the confirmation with your formation documents. If you need to verify that your LLC is current, the WyoBiz filing search shows its status.
Official Resources
- Wyoming Secretary of State, Business Division: annual report rules, FAQs, and forms
- WyoBiz business filing search: check entity status and name availability
- Wyoming Department of Revenue, Excise Tax Division: sales and use tax licensing and the rate chart
- Wyoming SBDC Network: business advising resources
This guide is informational only and is not legal or tax advice. Wyoming rules and fees can change, so confirm the current figures, deadlines, and payment options directly with the Secretary of State before you file. For questions about reinstatement, foreign ownership, asset valuation, or your liability protection, consult a qualified attorney or CPA.