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Wyoming LLC annual report: due the first day of your anniversary month — and the $60 tax almost everyone overpays on

Last reviewed July 24, 2026 · Wyoming Secretary of State sources linked below

Wyoming is one of the most-formed LLC states in the country, largely because it's cheap and private to maintain. But two things about its annual report catch owners out: the due date isn't a fixed calendar day the way it is in Florida or Delaware — it moves with your formation month — and the "license tax" is computed on a base most people misread. Get either wrong and a $60 filing can quietly turn into an administratively dissolved entity.

The one-line version: A Wyoming LLC files one annual report per year, due on the first day of its anniversary month, and pays a license tax of $60 or $0.0002 per dollar of assets located and employed in Wyoming — whichever is greater. Most single-owner LLCs pay the $60 minimum. Miss it and, after a written notice, you have 60 days before the state administratively dissolves the LLC.

The single deadline at a glance

ObligationWho owes itWhen it's dueCost
Annual report + license taxEvery Wyoming LLC (and corporation, LP, RLLP, statutory foundation)First day of your anniversary month, each year$60 minimum, or $0.0002 × Wyoming assets if greater
Registered agentEvery Wyoming LLCOngoing — must be maintained continuouslyVaries by agent

You can find your exact due date by searching your entity in the Secretary of State's business database — the report is due the first day of the month you originally filed. Example: an LLC with an initial filing date of May 15 has an annual report due May 1 every year thereafter. Wyoming lets you file up to 120 days early, which is the safe habit for anyone who'd rather not cut it close.

The license tax: it's not on your worldwide assets

The single most common Wyoming mistake is assuming the license tax scales with your revenue or your total business assets. It doesn't. The tax is the greater of $60 or two-tenths of one mill ($0.0002) on the dollar of assets located and employed in the state of Wyoming. The words "in Wyoming" do the heavy lifting: a location-independent LLC — a consultant, an online store, a holding company — that keeps no equipment, inventory, or real property physically in Wyoming typically has little or no Wyoming-situated assets, and so pays the $60 minimum.

The $0.0002 rate only starts to exceed $60 once your Wyoming assets pass $300,000 ($300,000 × $0.0002 = $60). Below that, the answer is $60 flat. This is why the vast majority of small Wyoming LLCs never pay more than the minimum — and why quotes you may have seen that estimate the tax from total company assets are usually too high.

Filing online vs. by mail. If your license tax is $60, you can file and pay online with a Visa/MasterCard (there's a card-processing fee of 2.4%, minimum $1). If the tax you owe is greater than $500, Wyoming does not permit e-filing — you print the completed report from the online wizard and mail it with a check. Mailing is always free of the processing fee, whatever your tax.

What happens if you miss the first of your month

Wyoming's timeline is unusually specific, so it's worth knowing exactly:

Wyoming doesn't tack on a percentage late penalty the way Delaware or Florida do — the cost of a miss isn't a bigger bill, it's the dissolution itself. A dissolved LLC loses the legal capacity to sue, sign, borrow, or maintain clean good-standing until it's reinstated, and during that gap the liability shield owners chose Wyoming for is exactly what's in question.

Reinstatement

If you're dissolved for a missed report, Wyoming lets you reinstate: you file the delinquent annual report(s) with the back license tax (the same $60/year minimum for each year owed) plus a reinstatement fee. The practical lesson from the reinstatement process is that catching the deadline the first time is far cheaper and cleaner than reviving a terminated entity — confirm current reinstatement amounts and any time limits on the Secretary of State's reinstatement page linked below before you rely on a number.

A moving deadline is the one you forget. Because Wyoming ties the date to your formation month, EntityMinder pins your exact anniversary-month due date on one calendar — with reminders well before the first — alongside every other state where you hold an entity, so a $60 report never becomes a dissolved LLC.

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Related guides

Official sources

Formed here, operating elsewhere? Wyoming's low-cost annual report is often only half of a multi-entity operator's calendar: if the LLC transacts business in another state, that state's report is owed too. See foreign qualification, and certificate of good standing for the proof-of-current document other states usually demand before they will let you register.