State Tax Calendar
Wyoming 2025 Tax Deadline Calendar
Wyoming has no state income tax — but Wyoming businesses still have important state filing obligations to track.
Wyoming's Tax Advantage
- →No state income tax — Wyoming does not tax individual or corporate income. Your federal return is your only income tax obligation.
- →No corporate income tax — Wyoming corporations and LLCs pay no state income tax on business profits.
- →Still have state obligations — Wyoming businesses must track sales/use tax, unemployment insurance, and annual report filings.
- →S-Corp election still valuable — Even without state income tax, S-Corp election reduces federal self-employment tax, which can save $5,000–$20,000+ annually.
2025 Wyoming State Obligation Calendar
Note: Wyoming has no state income tax. The deadlines below cover Wyoming-specific state obligations. For income tax deadlines, refer to the Federal Deadlines page.
| Date | Filing / Payment Type | Who It Applies To | Notes |
|---|---|---|---|
| Jan 31 | Unemployment Insurance (Q4 2024) | All Employers | File Form WY-1 with Wyoming DOW |
| Jan 31 | W-2 / 1099-NEC Distribution | All Employers | Distribute to employees/contractors |
| Mar 1 | Annual Report (LLCs / Corporations) | LLCs & Corporations | File with Wyoming Secretary of State; $60 minimum fee |
| Apr 25 | Sales & Use Tax (Q1 2025) | Quarterly Sales Tax Filers | File with Wyoming DOR |
| Apr 30 | Unemployment Insurance (Q1 2025) | All Employers | File Form WY-1 |
| Jul 25 | Sales & Use Tax (Q2 2025) | Quarterly Sales Tax Filers | File with Wyoming DOR |
| Jul 31 | Unemployment Insurance (Q2 2025) | All Employers | File Form WY-1 |
| Oct 25 | Sales & Use Tax (Q3 2025) | Quarterly Sales Tax Filers | File with Wyoming DOR |
| Oct 31 | Unemployment Insurance (Q3 2025) | All Employers | File Form WY-1 |
| Monthly (25th) | Sales & Use Tax | Monthly Sales Tax Filers | Due 25th of following month if monthly filer |
| Jan 25, 2026 | Sales & Use Tax (Q4 2025) | Quarterly Sales Tax Filers | File with Wyoming DOR |
| Jan 31, 2026 | Unemployment Insurance (Q4 2025) | All Employers | File Form WY-1 |
Wyoming Business Compliance Notes
Annual Report Requirement
Wyoming LLCs and corporations must file an annual report with the Secretary of State by March 1. The fee is $60 or 0.0002 × total assets in Wyoming, whichever is greater.
Sales Tax: 4% + Local
Wyoming's state sales tax is 4%. Counties add 1–2%, making the effective rate 5–6% in most areas. Monthly filers pay by the 25th of the following month.
Unemployment Insurance
Wyoming UI tax is paid quarterly. New employers pay a standard rate; experienced employers pay based on their claims history. Due last day of the month following the quarter.
S-Corp Still Worth It in Wyoming
Without state income tax, the S-Corp election's primary benefit is reducing federal self-employment tax (15.3% on net earnings). For a business netting $100K, this can save $5,000–$10,000+ per year.
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Wyoming Business Owner?
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