Wyoming state income tax rates
Updated Mar. 13, 2025
Wyoming is one of only nine states that doesn’t tax individual wage income. In fact, Wyoming doesn’t have a personal or corporate income tax.
The state does levy a sales tax, and counties have the option of adding additional sales taxes to the state’s sales tax.
Wyoming sales tax rate
Wyoming has a state sales tax of 4 percent.
Counties may impose additional local sales taxes — that can bring the combined state and local sales tax rate as high as 6 percent in some places.
Wyoming also has state and local lodging taxes, which range from 5 percent to 7 percent, on top of the sales tax. Those funds are collected on any hotels and other accommodations (motels, tents, trailers, etc.) for guests staying fewer than 30 days. The funds are primarily used for tourism.
Other things to know about Wyoming taxes
- Property taxes are collected at the local level. Wyoming is a “fractional assessment” state, meaning only a fraction of the property’s value is taxed. For residential properties, tax is levied on just 9.5 percent of the property value. Here’s more on how Wyoming levies property taxes. Wyoming’s effective property tax rate on owner-occupied housing is 0.55 percent, according to the Tax Foundation.
- Wyoming offers an array of partial exemptions and property tax relief programs for certain taxpayers, veterans, homeowners, elderly and disabled taxpayers and lower-income citizens.
- Wyoming doesn’t levy an inheritance tax, nor an estate tax on estates of people who died after 2004.
- The gasoline tax is 24 cents per gallon.
- The cigarette tax is 60 cents a pack.