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- A Wyoming LLC costs US$100 to form. Each year it files an annual report by the first day of its anniversary month and pays a license tax of US$60, or 0.02% of its Wyoming assets if higher.
- Wyoming has no corporate or personal income tax. Federally, a single-owner LLC is disregarded, so a non-resident owner pays US tax only on US business income or US-source investment income.
- The LLC still files Form 5472 with a pro forma Form 1120, due 15 April for a calendar year, and must keep a Wyoming registered agent at all times.
A Wyoming LLC owned by a non-resident pays no Wyoming income tax, because Wyoming has none. It costs US$100 to form and at least US$60 a year in annual report license tax, plus a registered agent's fee. At federal level a single-owner LLC is disregarded, so the owner pays US income tax only on US business income or US-source investment income, but the LLC must file Form 5472 with a pro forma Form 1120 for every year it has reportable transactions with its owner.
This guide covers the Wyoming side in detail: the state fees, the annual report, the registered agent rules and what the public record shows. It then sets out the federal filings that apply to every foreign-owned LLC. Figures come from the Wyoming Secretary of State's fee schedule effective 1 July 2026 and the IRS and FinCEN websites, all checked on 31 October 2026. For the whole set-up process step by step, see our guide to the US LLC for non-residents.
The short answer: what a Wyoming LLC costs and owes
- Formation: US$100 state fee for the articles of organization. Filed online, the LLC is active immediately; by post it takes up to 15 business days.
- Annual report and license tax: due on the first day of the month in which the LLC was formed, every year. The tax is US$60, or 0.02% of the assets the LLC has located and employed in Wyoming if that is more.
- Registered agent: required at all times. The agent sets its own fee.
- Wyoming income tax: none, for companies or individuals.
- Federal: Form 5472 with a pro forma Form 1120, due 15 April for a calendar year, with a US$25,000 penalty for not filing.
- FinCEN BOI report: not required. FinCEN's final rule, effective 14 August 2026, exempts every company formed in the US.
An LLC formed in 2026 with US$300,000 or less of assets in Wyoming pays the state US$340 over 2026 to 2030: US$100 to form and four annual reports at US$60, plus card fees if paid online. Registered agent and tax preparation fees come on top and are set by the providers, so get written quotes for both.
Wyoming state fees: forming, keeping and repairing an LLC
These are the Secretary of State's own fees. Online filings add a card processing fee.
| Item | State fee (US$) |
|---|---|
| Articles of organization (formation) | 100 |
| Annual report license tax | 60, or 0.02% of Wyoming assets if higher |
| Amendment, dissolution or any other filing | 60 |
| Each series in a series LLC | 10 |
| Appointing a new registered agent | 5 |
| Certificate of good standing, electronic | Free online |
| Certificate of existence or good standing, certified | 20 |
| Expedited filing, next business day or same business day | 700 or 1,400 |
| Reinstatement after dissolution for unpaid tax | 100 |
| Reinstatement after dissolution for having no registered agent | 350 |
The license tax is based on assets "located and employed" in Wyoming, not on worldwide assets or profits. The Secretary of State's own examples: an LLC with US$200,000 of Wyoming assets pays US$60, and one with US$1,210,000 pays US$242. An LLC that keeps its business and assets outside Wyoming will usually pay the US$60 minimum. The asset worksheet you submit is not a public record, but the figures on the annual report itself are.
The Wyoming annual report: due date and what happens if you miss it
Every Wyoming LLC files an annual report each year by the first day of its anniversary month. An LLC formed on 15 March 2026 files its first report by 1 March 2027, then every 1 March. The report asks for current addresses and contact details and the value of assets in Wyoming. You can file up to 120 days early, online with a Visa or Mastercard card, unless the tax due is over US$500, in which case online filing is not allowed. The state emails reminders 60, 30 and 10 days before the due date, so keep the email address on file current.
If you miss the date, this is what happens:
- The LLC becomes delinquent on the second day of the month after the due date.
- If the report is not filed within 60 days of the due date, the state administratively dissolves the LLC.
- Within two years, a dissolved LLC with no other problems can apply to reinstate online. It pays the US$100 reinstatement fee plus the annual report license tax it missed.
- After two years, Wyoming law does not allow reinstatement at all.
A dissolved LLC is no longer in good standing, which banks and counterparties check. Put the date in the same calendar as your federal deadlines.
Registered agent and privacy rules in Wyoming
Every Wyoming business entity must have and continuously keep a registered agent in the state to accept service of process. An LLC that loses its agent is dissolved, and reinstating it costs US$350. The agent must be either an individual aged 18 or over who lives in Wyoming, or a business entity authorised to do business there. Either way the agent needs a physical Wyoming address: a PO box, drop box, mail forwarding service or shipping store does not qualify. The agent signs a consent to appointment, which goes in with the articles.
A non-resident cannot be their own agent, so the usual route is a commercial registered agent. The Secretary of State publishes a roster of commercial agents, but says it is not complete and not an endorsement. Changing agent later costs US$5.
What is public, and what is not. Wyoming's articles of organization do not ask for the names of the members. Everything that is on the form, though, including the organizer's name and signature and the addresses, becomes public record. Privacy also has limits:
- Registered agents must keep the names and addresses of the LLC's "key individuals", such as its members or managers, on file at their Wyoming address, together with a communications contact. The state says this is used if law enforcement or a state agency needs to contact the business.
- The IRS receives the responsible party's details on Form SS-4 and the owner's details on Form 5472 every year.
- Banks carry out their own identity checks on owners.
So a Wyoming LLC keeps owners' names off the state's public filings, not away from the authorities.
How a non-resident's Wyoming LLC is taxed
Wyoming. Wyoming has no corporate or personal state income tax. The annual license tax is a fee based on Wyoming assets, not a tax on profits. If the LLC sells goods to US customers, sales tax is a separate question that depends on where those customers are: see our guide to US sales tax for non-US sellers.
Federal. By default, an LLC with one member is disregarded for US income tax, so its income is treated as the owner's. An LLC with two or more members is a partnership by default. Either can elect to be taxed as a corporation on Form 8832. For a disregarded LLC with a non-resident owner, the US taxes the owner on two kinds of income only:
- income effectively connected with a US trade or business (ECI), taxed at graduated rates after deductions, reported on Form 1040-NR by an individual or Form 1120-F by a foreign company; and
- certain US-source investment income, such as dividends, taxed at a flat 30% or a lower treaty rate.
Performing services in the US, or selling inventory through a US business, on a considerable, continuous and regular basis generally counts as a US trade or business.
An example. Acme Advisory LLC, a fictional Wyoming LLC, has one owner who lives in Portugal and invoices European clients for consulting work she does there. She does no work in the US and the LLC has no US office, staff or investments. On these facts she is unlikely to have a US trade or business, so she is unlikely to owe federal income tax. The LLC still files Form 5472 each year, because she paid its formation costs and draws its profits, and it pays Wyoming US$60 a year. Portugal decides how she is taxed at home. Our guide to home-country tax traps for US LLC owners explains how your home country may tax the same income.
What you file each year, and when Wyoming is the wrong choice
For an LLC formed on 15 March 2026 with one non-resident owner and a calendar tax year:
| Filing | Sent to | First due | After that |
|---|---|---|---|
| Annual report and license tax | Wyoming Secretary of State | 1 March 2027 | Every 1 March |
| Form 5472 with pro forma Form 1120 | IRS, by fax or post (no e-filing) | 15 April 2027, or 15 October 2027 with Form 7004 | Every 15 April |
| Form 1040-NR, if the owner is in a US trade or business | IRS | 15 April 2027 if the owner has a US office or US wages or fees subject to withholding, otherwise 15 June 2027 | Every year |
| Change of responsible party, Form 8822-B | IRS | Within 60 days of the change | As needed |
| BOI report | FinCEN | Not required | Not required |
The Form 5472 penalty is US$25,000 for each failure, plus US$25,000 for each 30-day period it continues more than 90 days after an IRS notice. Our guide to Forms 5472 and 1120 covers the form itself.
Wyoming is often the wrong choice when you plan to raise US venture capital, where investors usually expect a Delaware C-corp (see LLC or C-corp for a non-resident); when the business will have staff or premises in another state, which may have to register the LLC anyway; or when your home country taxes a US LLC in a way that makes the structure costly. Wyoming can also dissolve an LLC owned or controlled by a government or person listed as a foreign adversary in US Commerce Department rules (15 C.F.R. 791.4), unless the US foreign investment committee (CFIUS) has approved the ownership. Our comparisons of the best US state for a non-resident LLC and Delaware, Wyoming or a UAE free zone cover the alternatives.
How Cosmos helps. Cosmos sets up Wyoming LLCs for owners based outside the US. We arrange a Wyoming registered agent through licensed partners, prepare the articles of organization and the SS-4 for the EIN, and make introductions to banking partners. Our licensed US CPA partners prepare Form 5472 and the pro forma Form 1120 each year, and we track the Wyoming annual report date with the rest of your filings. We quote a fixed fee upfront. Cosmos is not a law firm, a CPA firm or a registered agent. See company formation in the United States or book a call.
FAQ
Does a non-resident pay tax on a Wyoming LLC?
Wyoming has no corporate or personal income tax. Federally, a single-owner LLC is disregarded by default, so the owner pays US tax only on income effectively connected with a US trade or business, or on US-source investment income such as dividends. The LLC still files Form 5472.
How much does a Wyoming LLC cost each year?
The state charges an annual report license tax of US$60, or 0.02% of assets located and employed in Wyoming if that is higher. The registered agent's fee and the cost of preparing Form 5472 come on top.
When is the Wyoming annual report due?
On the first day of the month in which the LLC was formed, every year. An LLC formed on 15 March 2026 files first by 1 March 2027. You can file up to 120 days early.
What happens if I miss the Wyoming annual report?
The LLC becomes delinquent on the second day of the following month and is dissolved if the report is not filed within 60 days of the due date. Reinstatement within two years costs US$100 plus the missed license tax. After two years it is not possible.
Can a non-resident be the registered agent for their own Wyoming LLC?
No. An individual agent must be at least 18, live in Wyoming and have a physical Wyoming address. A non-resident appoints a commercial registered agent or another business entity authorised in Wyoming.
Are the owners' names public for a Wyoming LLC?
The articles of organization do not ask for members' names, but the organizer's name and signature are public. The registered agent must keep key individuals' names on file, and the IRS receives owner details on Forms SS-4 and 5472.
Does a Wyoming LLC need to file a BOI report with FinCEN?
No. FinCEN's final rule, effective from 14 August 2026, exempts every company formed in the US, including Wyoming LLCs, from beneficial ownership reporting.
