Quick answer
A single freelancer in Wyoming with $75,000 of profit pays no Wyoming income tax in 2026, but still owes about $15,495 of federal tax (self-employment tax of 15.3% on 92.35% of profit plus income tax), keeping about $59,505.
Wyoming has no personal income tax and no corporate income tax, so a Wyoming freelancer’s tax bill is almost entirely federal. The state costs that do exist are small: sales tax if you sell goods or one of the few services Wyoming taxes, and a $60-minimum annual fee if you run your business through an LLC.
How Wyoming compares: in our 50-state take-home pay ranking, a single freelancer with $75,000 of profit keeps $59,505 in Wyoming after federal and state income tax, tied for 1st of 51 with the other places that charge this freelancer no state income tax.
Set aside from every payment
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That is $0 of every $1,000 you receive
- Federal income tax share
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- Self-employment tax share
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- State tax share
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- Total to save this year
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Estimate for information only — not tax, legal or financial advice. Federal figures for tax year 2026; state and local taxes are not included unless you enter them. Check your situation with a CPA or enrolled agent.
What you pay on freelance profit
| Tax | Rate |
|---|---|
| Federal self-employment tax | 15.3% on 92.35% of profit (12.4% part capped at $184,500 for 2026) |
| Federal income tax | 10%–37% |
| Wyoming personal income tax | None |
| Wyoming corporate income tax | None |
| LLC annual report license tax | $60, or $0.0002 per dollar of Wyoming assets if higher (LLCs and corporations only) |
| City or county income tax | None |
No income tax, at the state or the corporate level
The Wyoming Legislature’s own summary of the state’s tax structure lists the individual income tax and the corporate income tax at 0%, with $0 collected. There is no state return to file on your freelance profit and no local income tax either.
Self-employment tax ≈ $12,010 and federal income tax ≈ $5,790, for about $17,800 total, all of it federal. If you operate through an LLC with under $300,000 of Wyoming assets, add the $60 annual license tax.
Sales tax on services
Wyoming’s state sales tax rate is 4%, and counties can add local-option taxes. The Department of Revenue says combined rates generally run between 4% and 8%, depending on where the customer takes possession.
Most freelance services are not on Wyoming’s taxable list. The sales tax statute taxes retail sales of goods plus a specific set of services, including:
- Repair, alteration or improvement of tangible personal property
- Intrastate passenger transportation and intrastate telecommunications
- Lodging for transient guests, meals, and admissions to amusement or recreation
- Specified digital products sold for permanent use
Writing, design, consulting and programming services aren’t on that list. If you sell physical products or a listed service, you need a sales/use tax license from the Department of Revenue. When you’re not sure, the Department offers written taxability determinations.
Wyoming LLCs: the annual license tax and a registered agent
Under the Secretary of State’s fee schedule effective July 1, 2026, a Wyoming LLC costs $100 to form. Each year after that, it files an annual report and pays a license tax of $60 or two-tenths of one mill on the dollar ($0.0002) of its assets located and employed in Wyoming, whichever is greater. In practice, an LLC with $300,000 or less of Wyoming assets pays $60.
- The report is due on the first day of the month in which the LLC was formed.
- It becomes delinquent the next month, and an LLC that hasn’t filed within 60 days of the due date is administratively dissolved.
- Every business entity, domestic or foreign, must continuously maintain a registered agent with a physical Wyoming address.
A single-member LLC is disregarded by default for federal income tax, so you still pay self-employment tax as a sole proprietor would. An S corp election is the federal lever that can change that.
Wyoming LLCs and out-of-state owners
Low annual fees and no state income tax make Wyoming a popular place to form an LLC, including for people who live elsewhere. But the LLC’s home state doesn’t decide where you pay income tax. As a general rule, your freelance income is taxed by the state where you live and the state where you do the work, so a California or New York freelancer with a Wyoming LLC still owes their home state’s income tax.
Quarterly estimates are federal only
With no state income tax, there are no Wyoming estimated payments. All of your quarterly payments go to the IRS: April 15, June 15 and September 15, 2026, and January 15, 2027. Size them with the quarterly estimated tax calculator.
How much to set aside
Wyoming freelancers only need to cover federal tax. In the tax set-aside calculator, leave the state field at 0. For a single freelancer that is typically around 17%–24% of profit, depending on income. Budget the $60 LLC license tax and any sales tax you collect separately.
Frequently asked questions
Does Wyoming have a state income tax for freelancers?
No. Wyoming has no personal or corporate income tax and no local income tax, so there's no state return on freelance profit. All quarterly estimated payments go to the IRS: April 15, June 15 and September 15, 2026, and January 15, 2027.
How much does a Wyoming LLC cost each year?
Usually $60. A Wyoming LLC pays an annual license tax of $60 or $0.0002 per dollar of Wyoming assets, whichever is greater, so an LLC with $300,000 or less of Wyoming assets pays $60. Forming one costs $100.
Do I have to charge sales tax on services in Wyoming?
Usually not. Wyoming's 4% state sales tax covers goods and specific services, such as repairing tangible property, transient lodging and admissions. Writing, design, consulting and programming services aren't on the list.
Does a Wyoming LLC avoid my home state's income tax?
No. The LLC's home state doesn't decide where you pay income tax. Your freelance income is generally taxed by the state where you live and where you do the work, so a California or New York freelancer with a Wyoming LLC still owes home-state tax.