Wyoming LLC Annual Report and License Tax: Due Date, Fee and What Happens If You Miss It
Wyoming LLCs file a Annual Report and License Tax with the Wyoming Secretary of State, Business Division, every year. The state fee is $60. File the annual report and pay the license tax on or before the first day of the month in which the LLC was formed, every year (an LLC formed January 15 is due January 1). No separate late fee; the entity is marked delinquent, and a $100 reinstatement fee applies only if it is administratively dissolved.
How the Annual Report and License Tax works in Wyoming
Wyoming's annual report is really a license tax return filed with the Secretary of State's Business Division. It is due on the first day of the month the LLC was formed, not the last, so an LLC formed on January 15 must file by January 1 each year. The tax is $60 or two-tenths of a mill on assets located and employed in Wyoming, whichever is greater; most small LLCs, including holding LLCs with no property in the state, pay the $60 minimum, while an LLC with $1.21 million in Wyoming assets would pay $242. Reports can be filed up to 120 days early, and the office emails reminders 60, 30, and 10 days before the due date. Online filing uses the Annual Report Wizard on wyobiz.wyo.gov, but it is not available if the tax due exceeds $500. There is no late fee, but delinquency starts the next month.
First report: The first annual report is due on the first day of the formation month in the year after the LLC was formed.
When your Annual Report and License Tax is due: worked examples
| If the LLC was formed | The report is due |
|---|---|
| March 15, 2026 | On or before March 1 each year |
| August 20, 2026 | On or before August 1 each year |
| December 5, 2026 | On or before December 1 each year |
If you miss the deadline
- No separate late fee; the entity is marked delinquent, and a $100 reinstatement fee applies only if it is administratively dissolved.
- The LLC becomes delinquent on the second day of the month after the due date; if the report and tax are not filed within 60 days after the due date (following notice under W.S. 17-29-705), the LLC is administratively dissolved and its articles are forfeited.
- Fixing a dissolved or forfeited LLC is covered in our Wyoming LLC reinstatement guide.
How to file the Wyoming Annual Report and License Tax
- File online with the Annual Report Wizard on wyobiz.wyo.gov using the LLC's filing ID and a Visa, Mastercard, or authorized debit card, or mail the paper annual report with the asset worksheet.
- What becomes public: The report confirms the principal office and mailing addresses; the asset worksheet used to calculate the license tax is marked as not a public record.
- Filed or paid alongside it: The annual report fee is itself Wyoming's license tax, calculated on assets located and employed in Wyoming under W.S. 17-29-209; Wyoming has no state income tax on LLCs.
- Official filing page: file with the state
What Wyoming charges over five years
| Item | Amount |
|---|---|
| Formation filing fee | $100 |
| Annual Report and License Tax fees, years 1-5 | $300 |
| State filing fees, five years | $400 |
Counts only the formation fee and the Annual Report and License Tax fee. The annual report fee is itself Wyoming's license tax, calculated on assets located and employed in Wyoming under W.S. 17-29-209; Wyoming has no state income tax on LLCs. Registered agent service, if you use one, typically adds $100 to $300 a year.
Wyoming compared with nearby states
| State | Filing | Fee | Due | Late fee |
|---|---|---|---|---|
| Wyoming | Annual Report and License Tax | $60 | First day of anniversary month | See rules |
| Montana | Annual Report | $20 | April 15 each year | $15 |
| South Dakota | Annual Report | $55 | First day of anniversary month | $55 |
| Nebraska | Biennial Report | $30 | April 1 each year | See rules |
| Colorado | Periodic Report | $25 | 2 months either side of report month | $50 |
| Utah | Annual Renewal | $18 | End of anniversary month | $10 |
| Idaho | Annual Report | $0 | End of anniversary month | None |
Mistakes Wyoming owners make
- Treating the deadline as the end of the anniversary month, when Wyoming's report is due on the first day of that month.
- Assuming the fee is always $60, when LLCs with more than $300,000 of assets in Wyoming owe $0.0002 times those assets.
- Trying to e-file when the license tax is over $500, which the online system does not accept.
- Letting the registered agent service lapse, which leads to a separate dissolution with a $350 reinstatement cost.
Wyoming LLC annual report: questions
When is the Wyoming LLC annual report due?
It is due on or before the first day of the month the LLC was formed, every year starting the year after formation. An LLC formed on July 20 files by July 1. You can file up to 120 days early, and the Secretary of State emails reminders at 60, 30, and 10 days before the due date.
How is the Wyoming annual report fee calculated?
It is a license tax of $60 or $0.0002 multiplied by the LLC's assets located and employed in Wyoming, whichever is greater. Any LLC with $300,000 or less in Wyoming assets pays $60. Assets outside Wyoming do not count, so many out-of-state owners pay only the minimum.
Is there a late fee for a Wyoming annual report?
No separate late fee is charged. Instead, the LLC is marked delinquent on the second day of the month after the due date, and if the report is not filed within 60 days after the due date, the LLC is administratively dissolved and must pay a $100 reinstatement fee plus back taxes.
Related: How to start an LLC in Wyoming · Reinstating a Wyoming LLC · Annual report fees in every state · LLC costs compared
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Last reviewed October 30, 2026 against the sources listed above. Figures marked † could not be confirmed on an official page; check them with the state before relying on them. General information, not legal or tax advice.