Why founders choose a Wyoming LLC
Founders choose Wyoming because it is cheap to form, cheap to keep, fast to file online and does not ask for member names on the formation document. For a founder who lives outside the US and runs an online business, those four points cover most of what they need from a state.
Wyoming also has no state income tax. The Wyoming Business Council lists "NO corporate state income tax" and "NO personal state income tax" among the state's features. That matters less than many sales pages suggest, because federal tax rules decide most of what a non-resident owner owes or files (see what Wyoming does not change below).
You do not need to live in Wyoming, visit Wyoming or hold a US visa to form a Wyoming LLC. You do need a registered agent with a physical Wyoming address, which is where most of the ongoing cost comes from.
If you are still deciding between states, our Wyoming vs Delaware vs New Mexico LLC comparison sets the three side by side, and the LLC state fee comparison tool shows the numbers for each state.
Wyoming LLC formation fees in 2026
The Wyoming Secretary of State charges $100 for Articles of Organization (fee schedule revised June 2026). Online filings add a credit card processing fee of 2.4% (minimum $1), which makes the online total $102.40. The Articles form notes that Visa or MasterCard payment is available for online filings only.
| Item | State fee | Notes |
|---|---|---|
| Articles of Organization | $100 | $102.40 online with the 2.4% card fee |
| Expedited review, next business day | $700 | Optional, paper and other filings |
| Expedited review, same business day | $1,400 | Optional |
| Annual report license tax | $60 minimum | Or $0.0002 per dollar of Wyoming assets, if greater |
| Change of registered agent | $5 | Per entity |
| Amendment | $60 | For example, a name change |
| Reinstatement for unpaid tax | $100 | Plus any tax owed |
Expedite options
Most founders do not need to pay for speed. When you file online, the Secretary of State says "the business entity is active immediately". Paper filings take no longer than fifteen business days. The state's Expedited Filing Service costs $700 for next business day and $1,400 for same business day, and the FAQ says expedited review "is available for most documents with some exclusions". Expedite makes sense for paper filings, not for a standard online formation.
Registered agent requirement
Every Wyoming LLC must have a registered agent. The state's guide says "All business entities filed in Wyoming need a registered agent to accept service of process." The agent needs a physical Wyoming address. A PO box is only allowed alongside a physical address, and drop boxes are not allowed.
If you do not live in Wyoming, you will use a commercial registered agent. The agent receives lawsuits and official state mail for the LLC and forwards them to you. If the agent resigns and you do not appoint another, the LLC can fall out of good standing, and reinstatement for a missing agent costs $350. Our Wyoming registered agent service covers this, and the general rules are on our registered agent page.
Member privacy: what is public and what is not
Wyoming does not ask for the names of members or managers on the Articles of Organization. That is the main reason Wyoming is described as a privacy-friendly state. It is not the same as anonymity, and you should know what does go on the public record.
The state is clear that "All documents filed with our office are considered public record". The Articles form asks for:
- the LLC name
- the name and physical address of the registered agent
- the mailing address and principal office address of the LLC
- the organizer's signature and name
- a contact email and phone number (the state uses the email for reminders and notices)
So what is not public: member and manager names, ownership percentages and your operating agreement. What is public: the registered agent, the company addresses and the organizer who signs. When a filing service signs as organizer and you use a business address rather than your home, your own name does not have to appear on the state record.
The annual report is also filed with the state. Wyoming's asset worksheet is marked "not a public record", but the state adds that the figures submitted on the annual report form itself "are public information and will be disclosed".
Privacy on the state record does not hide you from banks, payment providers or the IRS. Your EIN application names a responsible party, and banks ask for ID for owners. Since FinCEN's rule published on 14 August 2026, US-formed companies no longer file BOI reports, so a Wyoming LLC files no beneficial ownership report either. Details are in our BOI report guide.
How to start an LLC in Wyoming, step by step
- Choose a name and check it. The name must include "Limited Liability Company", "LLC", "L.L.C.", "Limited Company", "LC", "L.C." or one of the other endings listed on the Articles form. Search the Wyoming business database to make sure it is available.
- Appoint a Wyoming registered agent. The agent must agree to act and give a physical Wyoming address.
- Decide on your business address. The Articles ask for a mailing and principal office address. These appear on the public record, so many founders use a US business address rather than a home address.
- File the Articles of Organization. File online through the Secretary of State and pay $100 plus the 2.4% card fee. Online filings become active immediately. Paper filings take up to 15 business days.
- Sign an operating agreement. Wyoming does not ask you to file it, but banks and payment providers often ask for it. See our LLC operating agreement guide.
- Get an EIN from the IRS. The EIN is free, but online applications need an SSN or ITIN and a US principal place of business, so most non-residents apply by fax, mail or the international phone line. Our EIN application service handles the SS-4.
- Diary the annual report and Form 5472. The annual report is due on the first day of your anniversary month, and a foreign-owned single-member LLC files Form 5472 each year. Our compliance deadline calendar builds the dates for you.
You can do all of this yourself: the Wyoming filing is online and the EIN is free from the IRS. What our service adds is a name check, preparation and submission of the Articles by our filing team, a registered agent, secure document handling, tracking in your client portal and reminders for every deadline after formation. See how it works.
Wyoming LLC cost in year 1 and after
State fees for a Wyoming LLC are among the lowest in the US. The table covers government and state fees only. A commercial registered agent charges its own annual fee on top.
| Cost | Year 1 | Each later year |
|---|---|---|
| Articles of Organization | $100 ($102.40 online) | None |
| Annual report license tax | None (first report is due in year 2) | $60 minimum, plus the online payment processor fee |
| Registered agent | Agent's annual fee | Agent's annual fee |
| EIN from the IRS | $0 | None |
| Form 5472 and pro forma 1120 | No IRS fee | No IRS fee |
For our own prices see pricing. Our registered agent is a quoted price per year.
Wyoming LLC annual report and fee for 2026
Every Wyoming LLC files an annual report and pays a license tax each year. The license tax is "$60 or two-tenths of one mill on the dollar ($.0002) whichever is greater", based on assets located and employed in Wyoming. In practice the tax stays at $60 until Wyoming assets pass $300,000, as the state's worksheet explains. An online-only LLC run from abroad usually has few or no Wyoming assets, so it pays $60.
The report is due every year on the first day of the anniversary month of formation. An LLC formed in March 2026 files its first report by 1 March 2027. You can file up to 120 days early. When you pay online, "a convenience fee is assessed by the payment processor" on top of the tax.
Wyoming does not publish a flat late fee for LLCs. Instead the LLC becomes delinquent and, "if not paid within 60 days of the due date the entity will be subject to dissolution". Reinstatement then costs $100 plus the unpaid tax. Our LLC annual report service files it for you each year.
Wyoming LLC benefits, fairly weighed
The real benefits of a Wyoming LLC are low fees, fast online formation and members kept off the Articles. The no-income-tax point is real but often oversold.
- Low fixed costs. $100 to form and $60 a year for most small LLCs.
- Speed. Online filings are active immediately.
- No member names on the Articles. As explained above, this is privacy on the state record, not anonymity.
- No state income tax. Wyoming does not tax the LLC's profits or your share of them at state level. Sales tax can still apply if you sell taxable goods into Wyoming: the state's remote seller threshold is gross revenue over $100,000 from sales into Wyoming. For other states see our sales tax registration page.
Drawbacks are small but worth stating. You must pay a registered agent every year. The annual report cannot be missed, because the penalty is dissolution. And if your business is physically based in another US state, that state will usually require the LLC to register there too, which adds fees.
What Wyoming does not change
Wyoming sets your state fees and state rules. It does not change your federal tax position, which applies the same way whichever state you pick.
- Federal tax. A single-member LLC owned by a non-US person is usually a disregarded entity for US tax. Whether you owe US income tax depends on whether you have income effectively connected with a US trade or business, not on the state. That question needs advice from a licensed tax professional for your facts. Our 1040-NR filing page explains when an owner files a return.
- Form 5472. A foreign-owned single-member LLC must file Form 5472 with a pro forma Form 1120 every year, even with no income, because formation costs and owner contributions count as reportable transactions. It is due 15 April for a calendar year and the penalty for not filing is $25,000. It cannot be e-filed by a foreign-owned disregarded entity, so it goes by fax or mail. See our Form 5472 guide and Form 5472 filing service.
- Your home country's tax. Wyoming cannot switch off tax where you live. Ask a local adviser how your country treats income from a US LLC.
Wyoming LLC name rules
A Wyoming LLC name must contain "Limited Liability Company" or an allowed abbreviation, such as "LLC", "L.L.C.", "Limited Company", "LC" or "L.C." (W.S. 17-29-108). The name must also be distinguishable from names already on the Wyoming register. The Secretary of State asks you to check availability before filing to avoid extra paperwork and fees. Changing the name later needs an amendment, which costs $60.
Sources
- Wyoming Secretary of State: Business Division fee schedule (revised June 2026)
- Wyoming Secretary of State: Limited Liability Company Articles of Organization and instructions
- Wyoming Secretary of State: How to create a Wyoming company
- Wyoming Secretary of State: Business entities FAQ
- Wyoming Secretary of State: Online registration instructions (card processing fee)
- Wyoming Secretary of State: Annual report worksheet
- Wyoming Business Council: Business resources
- Wyoming Department of Revenue: Excise tax FAQs
- IRS: Instructions for Form 5472
- IRS: Get an employer identification number
- FinCEN: Beneficial ownership information reporting
Fees, deadlines and rules on this page were last checked on 27 September 2026.