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No Income Tax

Wyoming Tax Guide

0%state income tax

Wyoming has no state income tax, no corporate income tax, and no estate tax. The state has low sales and property taxes. Funded primarily by mineral extraction (coal, oil, gas) revenue, Wyoming offers one of the lowest overall tax burdens in the nation.

Wyoming Tax at a Glance

Income Tax

None

No state income tax

Sales Tax

4%

State-level rate

Property Tax

0.61%

45% below the national average

Estate Tax

No

No state estate tax

How Wyoming Compares to the National Average

Top Income Tax RateNone
0%National avg: 4.6%
State Sales Tax4%
0%National avg: 5.1%
Median Property Tax0.61%
0%National avg: 1.1%
WY

Notable Tax Facts

  • No state income tax — never had one
  • No corporate income tax
  • No estate or inheritance tax
  • Funded largely by mineral extraction (coal, natural gas, oil) taxes
  • One of the lowest overall tax burdens in the entire nation
  • Popular state for LLC registration and trusts

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Wyoming Tax FAQ

Does Wyoming have income tax?

No. Wyoming has no state income tax on individuals or corporations. The state has never had an income tax and is funded primarily by mineral extraction revenue.

How does Wyoming fund its government?

Wyoming relies primarily on mineral extraction taxes (coal, oil, natural gas), sales tax (4% state rate), and property taxes. Mineral revenue provides a substantial portion of the state budget.

Is Wyoming the lowest-tax state?

Wyoming is consistently ranked as one of the two or three lowest overall tax burden states. No income tax, low sales tax (4%), low property tax (~0.61%), and no estate tax create a very low total burden.

Why do wealthy people set up trusts in Wyoming?

Wyoming offers dynasty trusts with no rule against perpetuities, no income tax on trust income, strong asset protection, and financial privacy. These features rival South Dakota and Nevada for trust-friendly states.

Compare With Other States

Other No-Income-Tax States

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Educational content, not tax advice. Tax rates are approximate and subject to change. Consult a qualified CPA or tax professional for advice specific to your situation. Data reflects widely-known public information as of early 2026.