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Post-incorporation tax· US LLC (Wyoming)

Wyoming LLC Annual Report — Filing Guide

Wyoming LLCs must file an annual report and pay a license tax equal to $60 or 0.0002% of Wyoming-based assets, whichever is greater. Due on the first day of the LLC's formation anniversary month.

Min $60/yrDue: anniversary monthLate: $50 + tax
License tax
$60 min
Or 0.0002% of WY assets, whichever is greater
Deadline
Anniversary month
First day of formation month, each year
Late penalty
$50
Plus 5% of tax owed
Filing method
wyobiz.wyo.gov
Online, credit card accepted
§ 01The rule

What Wyoming LLCs owe

Every Wyoming LLC files a one-page annual report with the Wyoming Secretary of State. The filing includes a small license tax, calculated as the greater of:

• $60 minimum, or

• 0.0002% × (LLC's assets located in Wyoming)

For non-resident-owned LLCs with no Wyoming physical presence, the minimum $60 nearly always applies. Registered-agent addresses do not count as Wyoming assets for this calculation.

§ 02How to file

wyobiz.wyo.gov portal

1. Go to wyobiz.wyo.gov → search for your LLC by name.

2. Click "File Annual Report". Confirm the Registered Agent address (must be Wyoming-based — this is why services like Firstbase and doola include an agent in their base fee).

3. Report Wyoming-based assets. For most non-resident owners, this is $0.

4. Pay the license tax by credit card. Confirmation is emailed within minutes.

§ 03Consequences of missing the deadline

Late filing

If the annual report is not filed within 60 days after the anniversary month, the Secretary of State adds a $50 late fee plus 5% of the license tax due. After 12 months of delinquency, the LLC is administratively dissolved and loses its good standing.

Reinstatement requires paying all back tax, late fees, and a $250 reinstatement filing fee. Continuous existence is preserved but the LLC's ability to defend itself in court is suspended during the dissolution period.

§ 04What goes wrong

Common compliance failures

  • 01Missing the deadline because it is tied to formation month, not a fixed calendar date — set a recurring reminder.
  • 02Registered Agent services usually forward the reminder but do not file automatically — check whose responsibility filing is.
  • 03Reporting Wyoming-based assets when there are none — a common mistake that unnecessarily inflates the license tax.
  • 04Continuing to operate under an administratively dissolved LLC — contracts and bank withdrawals may be invalidated.
§ 05Long-tail questions

FAQ

Yes, the $60 minimum applies regardless. The 0.0002% calculation only produces a higher amount if the LLC has substantial physical assets located in Wyoming — which is rare for non-resident-owned e-commerce or SaaS LLCs.

§ 06Where to file

Jurisdictions this affects

Not legal or tax advice
This page summarizes public rules from Wyoming Statutes §17-29-209 and Wyoming Secretary of State Business Division as of July 2026. Deadlines, penalties, and forms change. Consult a licensed CPA or tax attorney in your jurisdiction before filing.