Wyoming LLC

Wyoming LLC: fees, tax and annual filings for a non-resident owner, from official sources.

Company type: Limited liability company (LLC), formed by filing Articles of Organization with the Wyoming Secretary of State
Registration fee: USD 100 to file Articles of Organization (domestic LLC); Series LLC: USD 10 per series. Online filing through WyoBiz (card payment) or paper filing.
Region: United States

A Wyoming LLC is formed online for USD 100 and needs a registered agent in Wyoming. It files an annual report with a licence tax of at least USD 60, and a foreign-owned single-member LLC must file Form 5472 with the IRS every year.

The figures below come from the registry, tax authority and statutes linked under Sources, as they stood on 30 September 2026. Fees and thresholds change, so check the linked official page before you file. This is general information, not tax or legal advice for your situation.

Questions

How much does it cost to register a company in Wyoming?

USD 100 to file Articles of Organization (domestic LLC); Series LLC: USD 10 per series. Online filing through WyoBiz (card payment) or paper filing.

What is the corporate tax rate in Wyoming?

A single-member LLC is disregarded for US federal tax by default (income flows to the owner); only if it elects corporate treatment (Form 8832) does it pay federal corporate tax, which the IRS states as a flat 21% of taxable income. Foreign-owned disregarded LLCs still file an information return (pro forma Form 1120 with Form 5472).

Can a non-resident set up a company in Wyoming?

Yes: some domestic entity types can file online and are active immediately when filed online; a Wyoming registered agent with a physical Wyoming address is mandatory.

Annual deadlines for this and other jurisdictions are in the company filing deadlines calendar.

Corporate tax: A single-member LLC is disregarded for US federal tax by default (income flows to the owner); only if it elects corporate treatment (Form 8832) does it pay federal corporate tax, which the IRS states as a flat 21% of taxable income. Foreign-owned disregarded LLCs still file an information return (pro forma Form 1120 with Form 5472).
Forming it from abroad: Yes: some domestic entity types can file online and are active immediately when filed online; a Wyoming registered agent with a physical Wyoming address is mandatory.
Local requirements: Registered agent and registered office continuously maintained in Wyoming (physical street address; no PO box, virtual address, mail forwarding or UPS/FedEx store); entity and agent must keep an email address for service.
VAT, GST or sales tax: No VAT. Wyoming sales and use tax: a 4% state rate plus voter-approved local rates. Forming a Wyoming entity does not by itself require a sales tax licence.
Annual filings: State: annual report due on the first day of the anniversary month of formation (can be filed up to 120 days early), with a licence tax of USD 60 or 0.0002 x Wyoming assets, whichever is greater (USD 60 if assets ≤ USD 300,000). Federal (foreign-owned single-member LLC): pro forma Form 1120 with Form 5472 by the 15th day of the 4th month after year-end; USD 25,000 penalty for failure to file 5472.
Beneficial owners: FinCEN's rule exempts companies created in the United States, including Wyoming LLCs, from beneficial ownership (BOI) reporting; foreign entities registered to do business in a US state still report. The FinCEN database is not public.
Also know: A foreign-owned US disregarded entity files a pro forma Form 1120 with Form 5472 attached by the 15th day of the 4th month after year end; it cannot be e-filed, and the penalty for failing to file Form 5472 is USD 25,000. Failing to keep a registered agent leads to dissolution or revocation, and an annual report not paid within 60 days of the due date leads to dissolution.
Company registry: Wyoming Secretary of State, Business Division
Registry website: sos.wyo.gov
Tax authority page: irs.gov
Last reviewed: September 30, 2026
Sources: Source Link
Wyoming SOS - Business Division Filing Fee Schedule https://sos.wyo.gov/Business/docs/BusinessFees.pdf
Wyoming SOS - Business FAQs https://sos.wyo.gov/FAQS.aspx?root=BUS
Wyoming SOS - How to Find (or Become) a Registered Agent https://sos.wyo.gov/Business/Docs/HowToFindOrBecomeARegisteredAgent.pdf
Wyoming SOS - Registered Agent FAQs https://sos.wyo.gov/faqs.aspx?root=RAO
Wyoming Department of Revenue, Excise Tax Division - FAQs https://excise-tax-div.wyo.gov/general-administrative/excise-tax-faqs
IRS - Instructions for Form 5472 https://www.irs.gov/instructions/i5472
IRS - Single member limited liability companies https://www.irs.gov/businesses/small-businesses-self-employed/single-member-limited-liability-companies
IRS - Publication 542, Corporations https://www.irs.gov/publications/p542
IRS - Instructions for Form 1120 https://www.irs.gov/instructions/i1120
FinCEN - Beneficial Ownership Information Reporting https://www.fincen.gov/boi

Source	Link
Wyoming SOS - Business Division Filing Fee Schedule	https://sos.wyo.gov/Business/docs/BusinessFees.pdf
Wyoming SOS - Business FAQs	https://sos.wyo.gov/FAQS.aspx?root=BUS
Wyoming SOS - How to Find (or Become) a Registered Agent	https://sos.wyo.gov/Business/Docs/HowToFindOrBecomeARegisteredAgent.pdf
Wyoming SOS - Registered Agent FAQs	https://sos.wyo.gov/faqs.aspx?root=RAO
Wyoming Department of Revenue, Excise Tax Division - FAQs	https://excise-tax-div.wyo.gov/general-administrative/excise-tax-faqs
IRS - Instructions for Form 5472	https://www.irs.gov/instructions/i5472
IRS - Single member limited liability companies	https://www.irs.gov/businesses/small-businesses-self-employed/single-member-limited-liability-companies
IRS - Publication 542, Corporations	https://www.irs.gov/publications/p542
IRS - Instructions for Form 1120	https://www.irs.gov/instructions/i1120
FinCEN - Beneficial Ownership Information Reporting	https://www.fincen.gov/boi