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Wyoming LLC Annual Report License Tax: $60 Minimum, Due the First Day of Your Anniversary Month

Every Wyoming LLC files an Annual Report and pays a license tax, the greater of $60 or $0.0002 of its Wyoming assets, due on or before the first day of its anniversary month. Miss it by more than 60 days and the state forfeits the articles; reinstatement costs $100 on the tax ground and $350 on the agent ground, within two years only.

By the LLCForming research teamFees checked Nov 8, 2026

The Annual Report and license tax, in one table

Item	Wyoming rule
Who files	Every domestic LLC and every foreign LLC with a certificate of authority, under section 17-29-209(a). There is no separate annual report fee; the report and the license tax are one filing.
Due date	On or before the first day of the anniversary month, every year. The Secretary of State's example: a business that registers on January 15 has a due date of January 1 each year. A report may be filed up to 120 days before its due date.
Amount	The greater of $60 or $0.0002 of the capital, property, and assets located and employed in Wyoming. Financial information is current as of the end of the fiscal year immediately preceding the report.
Where	With the Secretary of State, through the Annual Report Wizard for active entities, or on paper. Online filing is not permitted if the license tax due is greater than $500, and online filers pay a payment processor convenience fee based on the total tax due, in an amount the Secretary of State's pages do not state.
Reminders	Courtesy email reminders go out 60, 30, and 10 days before the due date. They are a courtesy, not the obligation.

Note what the report certifies: the company's capital, property, and assets located and employed in Wyoming, under penalty of perjury by its treasurer or other fiscal agent, plus the address of its principal office. It does not list members or managers, which is the accurate limit of the Wyoming privacy claim on this filing.

The formula, worked the way the Secretary of State works it

The rate is $0.0002 per dollar of Wyoming assets. In friendlier units that is $0.20 per $1,000 and $200 per $1,000,000, not $200 per thousand, which is the error to watch for in other guides. The break even is $300,000: an entity with $300,000 or less in Wyoming assets pays $60, and the Secretary of State's own worked example puts $1,210,000 of Wyoming assets at $242. Assets located and employed in other states do not enter the formula at all, so an LLC with no Wyoming assets pays exactly the $60 minimum. The statute, section 17-29-209(a), calls this charge a license fee, and the Secretary of State's fee schedule and FAQs call it the Annual Report License Tax. They are one charge with two labels, not two charges.

Late: delinquency, then forfeiture at 60 days

Wyoming prices lateness structurally, not with a late fee: no dollar late penalty for a late annual report appears on the fee schedule. The entity is delinquent after its due date, and if the annual report is not filed within 60 days following the due date, the entity will be administratively dissolved, in the Secretary of State's words. The governing statute, section 17-29-705, is titled Administrative forfeiture of authority and articles of organization, and it deems the company defunct and to have forfeited its articles. The two terms describe the same event. On the tax ground, section 17-29-705(b), an LLC that has failed to pay the required fee is deemed to be transacting business without authority; the Secretary of State gives notice to the company's last known mailing address, and unless compliance is made within 60 days of the notice, the forfeiture stands. A second, independent ground sits in section 17-29-705(a): an LLC whose registered agent has resigned without replacement, or that is without a registered agent or registered office for any reason, is on the same forfeiture track after notice and 60 days to comply.

Reinstatement: $100 for tax, $350 for no agent, two years only

Never quote a single Wyoming reinstatement price, because the ground sets it. On the tax ground, the fee schedule lists Reinstatement for Tax at $100, and section 17-29-705(b) allows a defunct LLC, at any time within two years after the forfeiture, to be revived and reinstated by paying the amount of the delinquent fees; reinstatement relates back to the forfeiture date and the company resumes business as if it had never been deemed defunct. On the agent ground, the fee schedule lists Reinstatement for No Registered Agent at $350; section 17-29-705(a) builds that total from a Secretary of State fee set by rule together with a $250 penalty, so $250 alone is not the amount due either. The company retains its registered name during the two year period. The limit is absolute: Wyoming statutes do not allow reinstatement after two years in an administratively dissolved standing, and past that window the only route is forming a new LLC.

Closing a Wyoming LLC on purpose

Ending the LLC deliberately avoids the forfeiture track entirely. Dissolution events are listed in section 17-29-701(a), including an event the operating agreement or articles state causes dissolution and the consent of all the members. The dissolved company then winds up under section 17-29-702, discharging its debts and obligations, settling and closing its activities, and distributing its assets, and it may deliver Articles of Dissolution to the Secretary of State, $60, stating the company's name and that it is dissolved. Filing the Articles is how the public record is closed. No tax clearance filing, certificate, or fee for LLCs appears in the dissolution statute or on the fee schedule, and Wyoming has no income tax return to clear; closing any Department of Revenue sales or use tax account is a separate step from the Secretary of State filing. Our dissolution guide covers the wind up order.