Wyoming Income Tax Rates & Brackets (Tax Year 2025 — Filed in 2026)
⚠️Informational only — not legal or tax advice.
Tax year covered: 2025 (returns filed in 2026)
Applies to: Income earned January 1 – December 31, 2025
Returns filed: January – April 2026
Last verified: February 22, 2026
Table of Contents
Quick Reference
Does Wyoming have income tax? No
Tax structure: None — Wyoming has no individual income tax
Tax rates: 0%
Standard deduction (Single): N/A — no state income tax
Standard deduction (Married): N/A — no state income tax
Local income tax: No
Official source: https://revenue.wyo.gov/
Key Takeaways
- Residents: Wyoming does not impose a state income tax on individuals — no Wyoming return is required for wages, salaries, investment income, or any other personal income
- Non-residents: Wyoming imposes no income tax on non-residents — no Wyoming return is required for income earned in Wyoming
- Tax rates: 0% — Wyoming has no individual or corporate income tax
- Local income tax: No — Wyoming does not authorize local income taxes
- Reciprocity: Not applicable — Wyoming has no income tax and therefore no reciprocal agreements
- Primary forms: None — no Wyoming individual income tax return exists
Quick Questions About Wyoming Income Tax
Does Wyoming have state income tax?
No. Wyoming is one of nine states with no individual income tax. Wyoming residents owe no state income tax on wages, salaries, investment income, retirement income, or any other personal income.
What is the Wyoming income tax rate for 2025?
0%. Wyoming levies no individual income tax at any income level.
Do I need to file a Wyoming income tax return?
No. There is no Wyoming individual income tax return to file. Wyoming residents and non-residents earning income in Wyoming have no state income tax filing obligation.
Is Social Security taxed in Wyoming?
No. Wyoming imposes no income tax, so Social Security benefits are not taxed at the state level.
Does Wyoming tax retirement income?
No. Wyoming does not tax any form of retirement income, including pensions, 401(k) distributions, IRA withdrawals, or military retirement pay.
Do I owe any taxes to Wyoming on my income?
Wyoming residents owe no state income tax. However, all Wyoming residents remain subject to federal income tax obligations under IRS rules. Wyoming residents who earn income in another state may also owe income tax to that state.
Source: Wyoming Department of Revenue — https://revenue.wyo.gov/
Wyoming Income Tax Rates and Brackets (2026) - No Income Tax
Wyoming has no individual income tax. The following table reflects Wyoming’s tax structure for Tax Year 2025.
| Rate Snapshot | |
|---|---|
| Tax Attribute | Status |
| State Income Tax | No |
| Individual Income Tax Rate | 0% |
| Tax Structure | None |
| Number of Brackets | N/A |
| Standard Deduction | N/A |
| Personal Exemption | N/A |
| Local Income Tax | No |
| Corporate Income Tax | No |
| Estate / Inheritance Tax | No |
Source: Wyoming Department of Revenue — https://revenue.wyo.gov/
Wyoming Legislature Tax Structure Reference — https://wyoleg.gov/InterimCommittee/2025/03-202506032-01WyomingtaxstructureratesandcollectionsJune32025.pdf
Statutory Authority
Wyoming’s absence of an individual income tax is grounded in the following legal framework:
Constitutional Authority
Wyoming Constitution, Article 15, Section 18 (added 1974):
“No tax shall be imposed upon income without allowing full credit against such tax liability for all sales, use, and ad valorem taxes paid in the taxable year by the same taxpayer to any taxing authority in Wyoming.”
This provision does not prohibit an income tax outright but creates a structural barrier: any income tax imposed must provide full credits for all sales, use, and property taxes paid in Wyoming. In practice, this constitutional credit requirement has rendered income taxation economically unworkable in Wyoming, and the legislature has never enacted an individual or corporate income tax.
Source: Wyoming Constitution, Article 15 — https://sos.wyo.gov/Forms/Publications/WYConstitution.pdf
Statutory Framework
Wyoming statutes in Title 39 (Taxation and Revenue) contain Chapter 12 — Income Tax, which currently imposes no tax on individual income. Wyoming statutes authorize only the following taxes:
- Chapter 13 — Ad Valorem Taxation (Property Tax)
- Chapter 14 — Mine Product Taxes (Severance Taxes)
- Chapter 15 — Sales Tax (4% statewide)
- Chapter 16 — Use Tax
- Chapter 17 — Fuel Tax
- Chapter 18 — Cigarette Tax
- Chapter 19 — Inheritance Taxes (repealed)
Individual income tax is not among the taxes imposed under Wyoming statutes.
Source: Wyoming Statutes Title 39 — https://wyoleg.gov/statutes/compress/title39.pdf
Wyoming Legislature Fiscal Overview — https://wyoleg.gov/InterimCommittee/2025/03-202506032-01WyomingtaxstructureratesandcollectionsJune32025.pdf
Legislative History
- Wyoming was admitted to the Union in 1890 and has never enacted an individual income tax
- Article 15, Section 18 of the Wyoming Constitution was added in 1974, establishing the income tax credit requirement
- Wyoming ranks 1st overall on the Tax Foundation’s 2026 State Tax Competitiveness Index, reflecting its absence of income and corporate taxes
Source: Wyoming Legislature — https://wyoleg.gov/
Who Must File Wyoming Income Tax
No one. Wyoming does not have a state individual income tax. There is no Wyoming income tax return for individuals. Filing requirements do not apply.
What Wyoming Residents DO File
Wyoming residents must still file a federal income tax return with the IRS if they meet federal filing thresholds. Federal filing obligations are governed by IRS rules and are unaffected by Wyoming’s no-income-tax status.
Federal filing information: https://www.irs.gov/filing/individuals-who-can-file-for-free
Wyoming Residents Earning Income in Other States
If a Wyoming resident earns income in a state that has an income tax, that state may require the Wyoming resident to file a non-resident return in that state. Common scenarios include:
- Wyoming resident commuting to work physically in Colorado, Utah, Montana, or Idaho
- Wyoming resident earning rental income from property located in a tax-imposition state
- Wyoming resident working temporarily in another state
Wyoming does not require a return in these scenarios — but the other state may.
Source: IRS Publication 17 — https://www.irs.gov/publications/p17
What Income Is Taxable in Wyoming
No income is subject to Wyoming individual income tax. The following income types are not taxed by Wyoming at the state level:
- Wages and salaries
- Self-employment income
- Business income (pass-through)
- Capital gains
- Interest and dividends
- Social Security benefits
- Military retirement pay
- Pensions (public and private)
- 401(k) and IRA distributions
- Rental income from Wyoming property
- Any other personal income of any type
Note: All income types listed above remain subject to federal income tax under IRS rules.
Source: Wyoming Department of Revenue — https://revenue.wyo.gov/
Filing Deadlines
Wyoming has no state income tax filing deadline because there is no Wyoming individual income tax return.
Federal Deadline
Wyoming residents must file their federal income tax return by:
- April 15, 2026 — Regular federal deadline for Tax Year 2025
- October 15, 2026 — Extended deadline (requires Form 4868 filed by April 15, 2026)
All federal deadlines and extension rules are governed by the IRS.
Federal filing information: https://www.irs.gov/filing
Filing Options
Wyoming has no state income tax return to file.
Federal Returns for Wyoming Residents
Wyoming residents file only a federal Form 1040 (no state return):
- IRS Free File: https://www.irs.gov/filing/free-file-do-your-federal-taxes-for-free (available for qualifying income levels)
- IRS Direct File: https://directfile.irs.gov/ (IRS free filing portal)
- IRS-Approved Tax Software: All major software products support federal-only filing for Wyoming residents
- VITA (Volunteer Income Tax Assistance): https://www.irs.gov/individuals/free-tax-return-preparation-for-qualifying-taxpayers
Non-Resident Returns for Other States
Wyoming residents earning income in other states may need to file non-resident returns in those states. Consult the applicable state’s department of revenue for requirements.
Source: IRS — https://www.irs.gov/
Local Income Taxes
Wyoming does not permit local jurisdictions to levy income taxes. No city, county, or municipality in Wyoming imposes an individual income tax.
Source: Wyoming Department of Revenue — https://revenue.wyo.gov/
Wyoming Statutes Title 39 — https://wyoleg.gov/statutes/compress/title39.pdf
Tax Glossary
No state income tax: Wyoming imposes no individual or corporate income tax. Residents have zero Wyoming income tax liability regardless of income level.
Federal income tax: Tax imposed by the U.S. government under the Internal Revenue Code. Wyoming residents owe federal income tax even though Wyoming imposes no state income tax.
Domicile: Permanent legal home. For Wyoming residents, domicile in Wyoming means no state income tax on any income. For residents of other states considering Wyoming relocation, establishing Wyoming domicile eliminates state income tax obligations.
Severance tax: Wyoming’s primary state tax on mineral extraction (oil, gas, coal). Not an income tax — applies to mineral production value, not individual income.
Sales tax: Wyoming’s 4% statewide sales and use tax. Applies to retail purchases, not to income. Counties may add up to 2% local option sales tax (maximum combined rate: 6%).
Property tax: Wyoming’s ad valorem tax on real and personal property. Administered by counties. Wyoming’s effective property tax rate (approximately 0.55% of assessed home value) is among the lowest nationally.