How to Form an LLC in Wyoming (2026)
Reviewed by DocDraft Legal Team · Wyoming · Last updated 2026-08-06
A limited liability company (LLC) is a business structure that legally separates the company from the people who own it, so the owners are generally not personally responsible for the company's debts. Forming one in Wyoming means filing a formation document with a state agency and paying its fee to bring the company into legal existence. In Wyoming you create an LLC by filing the Articles of Organization with the Secretary of State, Business Division, and paying a $100 filing fee. What sets Wyoming apart is what it does not charge. Wyoming imposes no franchise tax and no state income tax on LLCs, so the recurring obligation is small. After formation, a Wyoming LLC files an annual report each year, with a minimum fee of $60. Wyoming also has no newspaper publication requirement. Wyoming LLCs are governed by the Wyoming Limited Liability Company Act, Title 17, Chapter 29 of the Wyoming Statutes. This guide explains what an LLC is, the exact Wyoming steps and fees, and the deadlines that keep the company in good standing.
Find out where you stand in Wyoming
Where are you in forming your LLC?
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How do you form an LLC in Wyoming?
File the Articles of Organization with the Wyoming Secretary of State, Business Division, and pay the $100 filing fee. You must name a registered agent with a physical Wyoming street address who can accept legal documents. Once the Secretary of State files the Articles, the LLC legally exists.
Does a Wyoming LLC pay a franchise tax?
No. Wyoming imposes no franchise tax and no state income tax on LLCs. Instead, a Wyoming LLC files an annual report each year with a minimum fee of $60. This is a major difference from states like California, where an $800 minimum franchise tax applies every year regardless of income.
Does a Wyoming LLC have to file an annual report?
Yes. Every Wyoming LLC files an annual report with the Secretary of State once a year. The minimum fee is $60, and the report keeps the LLC's contact and registered agent information current. Filing on time keeps the company in good standing with the state.
Does Wyoming require newspaper publication to form an LLC?
No. Wyoming does not require an LLC to publish notice of its formation in a newspaper. This is unlike New York, Arizona, and Nebraska, where publication is a condition of forming or operating. In Wyoming the Articles of Organization filing and the annual report are handled through the Secretary of State, with no separate publication step.
Wyoming LLC formation at a glance
You form a Wyoming LLC by filing the Articles of Organization with the Secretary of State, Business Division, for a $100 filing fee. What sets Wyoming apart is the absence of recurring state taxes. Wyoming imposes no franchise tax and no state income tax on LLCs, so the main ongoing obligation is an annual report with a minimum fee of $60, not a yearly tax bill. Every Wyoming LLC must name and continuously maintain a registered agent with a physical Wyoming street address, not a P.O. box, who can accept lawsuits and official notices. Wyoming does not require newspaper publication. Filings can take up to 15 business days to process. Wyoming does not list LLC members in the public record on the Articles of Organization, which is part of why the state is known for owner privacy. The governing statute is the Wyoming Limited Liability Company Act, Title 17, Chapter 29 of the Wyoming Statutes, sections 17-29-101 and following.
Forming a two-owner Wyoming LLC, step by step
Suppose two friends in Cheyenne want to open a small e-commerce business as an LLC. First they search the Wyoming Secretary of State's business filing system to confirm their name is available and includes a designator such as LLC, and they can reserve the name for a fee while they prepare paperwork. Next they appoint a registered agent: one owner lives in Wyoming and agrees to serve, using a physical Wyoming street address, not a P.O. box, where legal papers can be delivered during business hours. They then file the Articles of Organization with the Secretary of State, Business Division, and pay the $100 filing fee. The LLC legally exists once the Secretary of State files it, which can take up to 15 business days. Because Wyoming charges no franchise tax and no state income tax, there is no yearly tax to calendar, only the annual report. Since they have two members, they also write an operating agreement setting each owner's percentage and how profits split, even though Wyoming does not require them to file it. They apply to the IRS for a free EIN so the partnership can file taxes and open a bank account. Finally they calendar the annual report, with its minimum $60 fee, due each year to keep the company in good standing.
Relevant Laws
Wyoming Limited Liability Company Act (Wyo. Stat. Title 17, Ch. 29, §§ 17-29-101 et seq.)
The Wyoming LLC Act governs the formation, management, and dissolution of every Wyoming LLC. It sets who may form an LLC, the required contents of the Articles of Organization, the registered agent requirement, and the default rules for member-managed and manager-managed companies. Wyoming was the first state to authorize the LLC, in 1977.
Wyo. Stat. § 17-29-201 (Articles of Organization)
Requires a Wyoming LLC to be formed by delivering Articles of Organization to the Secretary of State for filing. The Articles state the LLC's name, the registered agent and registered office, the mailing address of the principal office, and a statement about management. The filing fee is $100.
Wyoming Registered Agents Act (Wyo. Stat. §§ 17-28-101 et seq.)
Requires every Wyoming LLC to designate and continuously maintain a registered agent in Wyoming. The agent, an individual residing in Wyoming or a business entity authorized to act as a registered agent, has a physical Wyoming street address and receives lawsuits and official notices for the company. The agent's address goes on the Articles of Organization.
Wyo. Stat. § 17-29-209 (Annual report)
Requires a Wyoming LLC to file an annual report with the Secretary of State each year to remain in good standing. The report updates the LLC's principal office and registered agent information. The annual report has a minimum fee of $60, and failure to file can lead the Secretary of State to dissolve the company administratively.
No Wyoming franchise tax or state income tax on LLCs
Wyoming does not impose a franchise tax on LLCs and has no state personal or corporate income tax. This means a Wyoming LLC has no recurring state tax bill tied simply to existing, unlike states with a minimum franchise tax. The ongoing state obligation is the annual report, with a minimum fee of $60, rather than a yearly tax.
IRS federal tax classification (default pass-through)
The IRS does not tax the LLC as a separate category. By default a single-member Wyoming LLC is disregarded and taxed like a sole proprietorship, and a multi-member LLC is taxed as a partnership, with income passing through to the owners. An LLC may instead elect S corporation or C corporation treatment. This federal classification is separate from any state filing obligations.
Regional Variances
How forming an LLC in Wyoming differs from other states
No franchise tax and no state income tax
This is the headline difference. Wyoming charges no franchise tax and levies no state income tax on LLCs, so an LLC owes no yearly state tax simply for existing. States like California charge an $800 minimum annual franchise tax regardless of income. In Wyoming the recurring cost is the annual report, with a minimum fee of $60.
Annual report with a minimum $60 fee
Wyoming requires an annual report each year to keep the LLC in good standing, with a minimum fee of $60. Many states charge an annual report fee, but Wyoming pairs its low fee with the absence of any income or franchise tax, keeping the total yearly cost of an LLC among the lowest in the country.
No newspaper publication requirement
Wyoming does not require you to publish notice of formation in a newspaper. New York, Arizona, and Nebraska do, which adds cost and a deadline. A Wyoming LLC is complete once the Secretary of State files the Articles of Organization, with no publication step.
Member privacy on the public record
Wyoming does not require LLC members or managers to be named on the Articles of Organization that go on the public record. Many states list owners or managers in the public filing. This is one reason Wyoming is often chosen for owner privacy, though a registered agent with a public Wyoming address is still required.
Formation document and filing office
Wyoming uses the Articles of Organization, filed with the Secretary of State, Business Division, for a $100 fee. Some states call the document a Certificate of Formation or Certificate of Organization, and some route filings through a Division of Corporations or a separate business regulator rather than the Secretary of State.
Suggested Compliance Checklist
Confirm your LLC name is available and compliant
Before filing days after startingSearch the Wyoming Secretary of State's business filing system to confirm your desired name is not already in use and that it includes a required designator such as LLC or Limited Liability Company. Avoid restricted words that need special approval. You can reserve an available name with the Secretary of State for a fee while you prepare your Articles of Organization.
Appoint a registered agent
Before filing days after startingWyoming requires a registered agent with a physical Wyoming street address who is available during business hours to accept legal documents. Decide whether you, a co-owner who lives in Wyoming, or a commercial registered agent service will serve. You will name the agent on the Articles of Organization, so settle this first.
File the Articles of Organization with the Secretary of State
To create the LLC days after startingFile the Articles of Organization with the Wyoming Secretary of State, Business Division, and pay the $100 filing fee. The LLC legally exists only once the Secretary of State files it, which can take up to 15 business days. Keep the filed confirmation as proof of formation.
Adopt an operating agreement
At or soon after formation days after startingPut the ownership percentages, profit split, management structure, and exit rules in writing. Wyoming's LLC act lets members set their own rules through an operating agreement, but you do not file it with the state. It governs how the LLC runs and overrides the act's default rules. Attorney review of the agreement is available as an option through DocDraft.
Get a federal EIN from the IRS
Before opening a bank account or hiring days after startingApply for an Employer Identification Number free on the IRS website. Multi-member LLCs, LLCs with employees, and LLCs electing corporate tax treatment need one. Single-member LLCs with no employees usually get one anyway to open a business bank account and keep business and personal finances separate.
File the Wyoming annual report each year
Annually, on the anniversary of formation days after startingFile the annual report with the Secretary of State once a year to keep the LLC in good standing. The minimum fee is $60. The report updates the LLC's principal office and registered agent information. Missing it can lead the Secretary of State to administratively dissolve the LLC, so calendar the deadline when you form.
Maintain your registered agent
Ongoing days after startingKeep a registered agent with a physical Wyoming street address on file at all times. If your agent resigns or moves, update the Secretary of State promptly. Wyoming requires the agent continuously, and a lapse can put the LLC out of good standing or expose it to a default judgment if a lawsuit is served and no one receives it.
| Task | Description | Document | Days after starting |
|---|---|---|---|
| Confirm your LLC name is available and compliant | Search the Wyoming Secretary of State's business filing system to confirm your desired name is not already in use and that it includes a required designator such as LLC or Limited Liability Company. Avoid restricted words that need special approval. You can reserve an available name with the Secretary of State for a fee while you prepare your Articles of Organization. | - | Before filing |
| Appoint a registered agent | Wyoming requires a registered agent with a physical Wyoming street address who is available during business hours to accept legal documents. Decide whether you, a co-owner who lives in Wyoming, or a commercial registered agent service will serve. You will name the agent on the Articles of Organization, so settle this first. | - | Before filing |
| File the Articles of Organization with the Secretary of State | File the Articles of Organization with the Wyoming Secretary of State, Business Division, and pay the $100 filing fee. The LLC legally exists only once the Secretary of State files it, which can take up to 15 business days. Keep the filed confirmation as proof of formation. | - | To create the LLC |
| Adopt an operating agreement | Put the ownership percentages, profit split, management structure, and exit rules in writing. Wyoming's LLC act lets members set their own rules through an operating agreement, but you do not file it with the state. It governs how the LLC runs and overrides the act's default rules. Attorney review of the agreement is available as an option through DocDraft. | llc-operating-agreement | At or soon after formation |
| Get a federal EIN from the IRS | Apply for an Employer Identification Number free on the IRS website. Multi-member LLCs, LLCs with employees, and LLCs electing corporate tax treatment need one. Single-member LLCs with no employees usually get one anyway to open a business bank account and keep business and personal finances separate. | - | Before opening a bank account or hiring |
| File the Wyoming annual report each year | File the annual report with the Secretary of State once a year to keep the LLC in good standing. The minimum fee is $60. The report updates the LLC's principal office and registered agent information. Missing it can lead the Secretary of State to administratively dissolve the LLC, so calendar the deadline when you form. | - | Annually, on the anniversary of formation |
| Maintain your registered agent | Keep a registered agent with a physical Wyoming street address on file at all times. If your agent resigns or moves, update the Secretary of State promptly. Wyoming requires the agent continuously, and a lapse can put the LLC out of good standing or expose it to a default judgment if a lawsuit is served and no one receives it. | - | Ongoing |
Frequently Asked Questions
An LLC, or limited liability company, is a business structure that separates the company from its owners as a matter of law. The owners, called members, are generally not personally liable for the company's debts or lawsuits, so a creditor usually cannot reach a member's home or savings for a business obligation. Wyoming LLCs are created under the Wyoming Limited Liability Company Act, Title 17, Chapter 29 of the Wyoming Statutes. Wyoming was the first state to authorize the LLC, in 1977. An LLC pairs that liability protection with pass-through taxation and lighter paperwork than a corporation.
The core startup cost is the $100 fee to file the Articles of Organization with the Wyoming Secretary of State, paid once. Because Wyoming charges no franchise tax and no state income tax on LLCs, you owe no yearly state tax simply for existing. The main recurring cost is the annual report, with a minimum fee of $60. Optional add-ons include a $60 name reservation and a commercial registered agent service if you do not use your own Wyoming address.
Wyoming uses the Articles of Organization, filed with the Wyoming Secretary of State, Business Division. Some states call this document a Certificate of Formation or Certificate of Organization, but in Wyoming it is the Articles of Organization. The filing states the LLC's name, its registered agent and registered office, the principal office address, and how the company is managed. The filing fee is $100, and the LLC legally exists only once the Secretary of State files it.
Yes. If you are not ready to file the Articles of Organization, you can reserve an available name with the Wyoming Secretary of State for a $60 fee, which holds it while you prepare your paperwork. Search the Secretary of State's business filing system first to confirm the name is not already in use and that it includes a required designator such as LLC or Limited Liability Company. Reservation is optional, not a required step to form.
No. Wyoming does not require LLC members or managers to be named on the Articles of Organization that go on the public record. Many states list owners or managers in the public filing, so this is one reason Wyoming is often chosen for owner privacy. A registered agent with a public Wyoming street address is still required and does appear in the record, but the members themselves do not have to be disclosed on the formation document.
By default the IRS treats a single-member Wyoming LLC as a disregarded entity, meaning it is taxed like a sole proprietorship and its income passes through to the owner's personal return. A multi-member Wyoming LLC is taxed as a partnership by default. An LLC may instead elect S corporation or C corporation treatment with the IRS. Wyoming itself imposes no state income tax, so this federal classification is separate from any state filing obligation.
Yes, if you have a physical Wyoming street address, not a P.O. box, where you can accept legal documents during business hours. Every Wyoming LLC must name and continuously maintain a registered agent under the Wyoming Registered Agents Act, and you list that agent on the Articles of Organization. You may serve yourself, name a co-owner who lives in Wyoming, or hire a commercial registered agent service. Attorney review of your formation paperwork is available as an option if you want a licensed attorney to check it first.
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