Wyoming LLC in United States
LLC · Formation from $100
Last verified: June 10, 2026
Corporate Tax
21.0%
State Tax
0.0%
Formation Cost
$100
Annual Fee
$60
Comparison Scores
Privacy, remote setup, banking, and tax efficiency
Calculate full formation cost
Break down one-time filing fees and recurring costs for any supported entity type.
Who Should Choose This?
Profiles that typically benefit from this entity
- Non-US resident founders running digital, SaaS, or e-commerce businesses without physical US operations.
- Solo entrepreneurs and small business owners seeking low formation and maintenance costs.
- Founders prioritizing privacy and anonymity for their business ownership.
- Real estate investors holding properties (often using Series LLCs for asset protection).
Who Should Avoid This?
Scenarios where another structure may be better
- High-growth startups planning to raise venture capital or angel investment (should choose Delaware C-Corp).
- Brick-and-mortar businesses operating exclusively in another US state (e.g., a cafe in California).
- Founders who need complex multi-class stock structures.
Advantages
- +No state corporate income tax and no state personal income tax.
- +High privacy: Members and managers are not required to be listed on the public state database.
- +Exempt from federal FinCEN BOI reporting as of the 2025/2026 CTA rollback for domestic companies, offering unparalleled anonymity.
- +Low maintenance costs: $100 formation fee and a minimum $60 annual report fee.
- +Strong asset protection laws, including charging order protection for single-member LLCs.
- +No citizenship or residency requirements to form or own the LLC.
Disadvantages
- -If operating physically in another US state, you must register as a foreign LLC there, doubling fees and compliance.
- -Federal taxes still apply (pass-through taxation or 21% corporate tax if C-Corp election is made).
- -Less prestige for venture capital funding compared to a Delaware C-Corp.
- -Non-US residents with US-sourced income may face complex federal tax obligations (ECI) and FATCA reporting in their home country.
Formation Steps
Choose a unique business name that includes 'LLC' or 'Limited Liability Company'.
Hire a Registered Agent located in Wyoming to handle legal correspondence (costs $25-$150/year).
File the Articles of Organization with the Wyoming Secretary of State and pay the $100 state fee ($104 online).
Draft an Operating Agreement to outline ownership and management rules (internal document).
Apply for an Employer Identification Number (EIN) from the IRS for free.
Open a US business bank account using your EIN and formation documents.
Obtain any necessary local business licenses depending on your industry and physical location.
Cost Breakdown
Detailed breakdown of formation and ongoing costs
| Item | Type | Amount |
|---|---|---|
| State filing fee | One-time | $100 |
| Registered Agent fee | Annual | $50 |
| EIN Application | One-time | $0 |
| Annual Report fee | Annual | $60 |
| First year total | $150 | |
| Annual ongoing | $110 | |
Real-World Examples
Typical use cases for this entity type
- A Turkish software developer living in Lisbon uses a Wyoming LLC to bill US clients via Stripe, keeping overhead low while accessing US banking.
- An e-commerce entrepreneur running a dropshipping store uses a Wyoming LLC to protect personal assets and maintain privacy from suppliers and customers.
- A real estate investor uses a Wyoming Series LLC to hold multiple rental properties, isolating the liability of each property from the others.
Common Mistakes
Pitfalls to avoid during setup and operations
- Assuming '0% state tax' means 0% total tax, ignoring federal IRS obligations or home-country taxes.
- Failing to maintain a registered agent, which leads to administrative dissolution of the LLC.
- Mixing personal and business finances, which pierces the corporate veil and voids liability protection.
- Forgetting to file the $60 annual report by the first day of the anniversary month.
- Non-US residents failing to file mandatory IRS forms like Form 5472 and 1120, risking a $25,000 penalty.
Other entity types
Other formation options in United States
Compare with Other Countries
| Country / Type | Tax | Formation | Annual |
|---|---|---|---|
| 🇺🇸 Wyoming LLC(LLC) | 21.0% | $100 | $60 |
FAQ
Do I need to live in the US to open a Wyoming LLC?
No, non-US residents can form and own a Wyoming LLC 100% without ever visiting the United States.
How much does it cost to maintain a Wyoming LLC annually?
The state requires a minimum $60 annual report fee. You also need to pay your registered agent, which usually costs $25-$150 per year.
Does Wyoming have state income tax?
No, Wyoming has 0% state corporate income tax and 0% personal income tax.
Is my name public if I form a Wyoming LLC?
No, Wyoming offers high privacy, and as of the 2025/2026 CTA rollback, domestic LLCs are exempt from FinCEN BOI reporting, keeping ownership highly confidential.
Can I use a Wyoming LLC for an online business or e-commerce?
Yes, Wyoming LLCs are highly popular for e-commerce, SaaS, and digital businesses due to low costs and no state tax.
What is the difference between a Wyoming LLC and a Delaware LLC?
Wyoming is generally cheaper and offers better privacy for small businesses, while Delaware is preferred by startups seeking venture capital and angel investors.
Do non-US residents pay US taxes with a Wyoming LLC?
It depends on US-sourced income (ECI). If you have no physical US presence or operations, you often pay 0% US tax, but your home country's tax laws still apply.
Do I need a US address to form a Wyoming LLC?
You need a registered agent with a physical address in Wyoming, but your actual business address can be anywhere in the world.
Detailed Tax Rates
Corporate Income Tax
| From | To | Rate |
|---|
The US federal corporate income tax rate is a flat 21%. Wyoming imposes no state corporate income tax, making it highly advantageous for businesses.
Personal Income Tax (Top rate: 37.0%)
| From | To | Rate |
|---|---|---|
| $0 | $12,400 | 10.0% |
| $12,400 | $50,400 | 12.0% |
| $50,400 | $105,700 | 22.0% |
| $105,700 | $201,775 | 24.0% |
| $201,775 | $256,225 | 32.0% |
| $256,225 | $640,600 | 35.0% |
| $640,600 | No limit | 37.0% |
US federal income tax is progressive, with a top marginal rate of 37% for 2026. Wyoming has no state personal income tax, which is highly attractive for pass-through LLC owners.
Capital Gains Tax
20.0%
Long-term capital gains are taxed at federal rates of 0%, 15%, or 20% depending on income. An additional 3.8% Net Investment Income Tax (NIIT) may apply to high earners, but Wyoming levies no state capital gains tax.
VAT / GST
4.0%
Registration Threshold: USD100,000
The US has no federal VAT. Wyoming imposes a 4% state sales tax, with local jurisdictions adding up to 2%. Digital goods and services may be subject to sales tax if the business meets the $100,000 economic nexus threshold.
Withholding Tax
The US imposes a 30% federal withholding tax on dividends, royalties, and interest paid to non-residents. This rate can often be significantly reduced by applicable bilateral tax treaties.
Payroll & Social Security
Federal FICA taxes total 15.3%, split equally between employer and employee (6.2% for Social Security and 1.45% for Medicare each). Self-employed individuals are responsible for the full 15.3%.
Other Taxes
Wyoming Annual Report License Tax
A minimum fee of $60 is required annually, calculated as $60 or two-tenths of one mill on the dollar ($0.0002) of the LLC's assets located in Wyoming, whichever is greater.
Property Tax
Wyoming levies property taxes on real estate and certain personal property used for business, assessed locally. The state average effective property tax rate is relatively low compared to the national average.
Formation Requirements
Minimum Capital
No requirement
No minimum paid-up capital is required to form a Wyoming LLC.
Local Director
Not Required
No residency requirements for members or managers. Non-US residents can fully own and manage the LLC.
Registered Office
Required
Virtual office allowed. $25 - $150 per year for a commercial registered agent.
Notarization Required
No
Power of Attorney (Remote)
Not Required
Not required. A registered agent or organizer can file the formation documents on your behalf without a POA.
Timeline
Standard: 1-3 days (Immediate for online filings) days
Required Documents
Compliance & Reporting
Annual Filings
Audit Requirement
Not Required
No statutory audit requirements for small private LLCs.
Accounting Standard
US GAAP
Tax Return Deadline
March 15 for multi-member LLCs (Partnerships); April 15 for single-member LLCs (Disregarded entities).
VAT Filing Frequency
N/A
Data Protection
No federal GDPR equivalent. Wyoming has basic data breach notification laws, but no comprehensive state privacy law.
Banking & Payments
Mercury
Remote-friendlyTop choice for tech startups and non-resident founders. Offers 100% remote account opening with an EIN.
Relay
Remote-friendlyExcellent for businesses needing multiple accounts and team debit cards. Highly non-resident friendly.
Wise Business
Remote-friendlyIdeal for multi-currency transactions and receiving international payments with low conversion fees.
Chase Business
A leading traditional US bank offering robust lending products, but typically requires an in-person branch visit to open an account.
Payment Gateways
Stripe, PayPal, Square, Authorize.Net
Currency
USD
Multi-Currency: Supported
Account Opening
Opening a business bank account is highly accessible for non-resident founders through fintech platforms like Mercury and Relay, which allow 100% remote onboarding using an EIN and formation documents. However, traditional brick-and-mortar banks like Chase or Bank of America typically require an in-person visit to a US branch. Compliance checks (KYC/AML) are strict, so having a clear business model and US presence (like a virtual address) is essential.
Practical Information
Timezone
UTC-7 (Mountain Time)
Business Language
English
Legal System
Common law
Ease of Doing Business
#6
IP Protection
The US offers world-class intellectual property protection through the USPTO. Trademarks, patents, and copyrights are strictly enforced at the federal level, providing strong legal recourse against infringement.
Double Tax Treaties
57 countries
Notable treaties: United Kingdom, Canada, Germany, Japan, Australia
Visa & Residency Options
E-2 Treaty Investor Visa
Allows entrepreneurs from treaty countries to enter and work in the US based on a substantial investment in a US business.
L-1 Intracompany Transferee Visa
Enables a foreign company to transfer an executive, manager, or specialized knowledge employee to a US affiliated office.
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Changelog
Data updates and changes on this page
Updated 2026 Wyoming LLC formation fees ($100) and annual report fees ($60 minimum). Added major compliance update: US domestic LLCs are now exempt from FinCEN BOI reporting following the 2025/2026 CTA rollback.
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