How Wyoming Income Tax Works
Wyoming has no state income tax on wages. Your only income tax obligation is federal — there's no Wyoming return required for wage income, and your taxable income at the state level is effectively zero.
For most Wyoming residents, the 2026 federal standard deduction ($16,100 single, $32,200 married filing jointly) is applied first; only income above that gets taxed at federal rates of 10% to 37%. Use the calculator above to see how your specific salary maps to brackets.
Wyoming has no income tax, no corporate tax, and no estate tax — and it has zero local income taxes either.
Oil, gas, and coal extraction; tourism (Yellowstone, Grand Teton); and a strong ranching sector.
What Wyoming taxes instead
Wyoming runs on mineral extraction, which lets it hold one of the lowest overall tax burdens in the country.
- Mineral severance taxes. Taxes on coal, oil, natural gas, and trona extraction fund a large share of state and local government. Wyoming residents benefit from revenue generated by resources sold elsewhere, which is why both income and sales taxes can stay low.
- Low sales tax. Wyoming's combined sales tax is among the lowest in the nation — unlike Tennessee or Washington, it does not offset the absent income tax with heavy consumption taxes.
- Low property tax. Property tax rates are also comparatively low. The combination of no income tax, low sales tax, and low property tax gives Wyoming one of the smallest total state and local burdens in the country — a genuine outlier rather than a shifted burden.
In practical terms, Wyoming's average combined state and local sales tax runs about 5.39% — see the Wyoming sales tax calculator for city-level rates. The useful comparison when weighing a move is total burden across income, sales, and property tax, not income tax alone.
How Wyoming Income Tax Compares to Neighboring States
Total income tax (federal + state) on a $100,000 annual salary in 2026, single filer using the standard deduction:
| State | State Tax | Total Income Tax | vs. Wyoming |
|---|---|---|---|
| Wyoming (here) | $0 | $13,170 | — |
| Montana | $4,351 | $17,521 | +$4,351 |
| South Dakota | $0 | $13,170 | $0 |
| Nebraska | $3,846 | $17,016 | +$3,846 |
| Colorado | $3,740 | $16,910 | +$3,740 |
| Utah | $4,550 | $17,720 | +$4,550 |
A negative "vs." figure means that state collects less total income tax than Wyoming. Federal portion is identical across states; only state tax varies.
Frequently Asked Questions
What is the Wyoming state income tax rate for 2026?
Wyoming has no state income tax on wages — the rate is 0% across all income levels. Only federal income tax applies, with brackets ranging from 10% to 37% depending on your taxable income.
How much income tax will I pay in Wyoming on a $100,000 salary?
For a single filer earning $100,000 in Wyoming in 2026, expect approximately $13,170 in federal income tax — for a total income tax of about $13,170, an effective rate of 13.2%. This excludes FICA (Social Security and Medicare), which adds roughly 7.65% on top.
What is the difference between effective and marginal tax rate?
Your marginal rate is the rate applied to your last dollar of taxable income — the bracket your top dollar lands in. Your effective rate is your total income tax divided by your total income — the average rate across everything you earned. Effective is always lower than marginal, because the lower brackets cover the first portions of your income at lower rates.
Does Wyoming tax retirement income, Social Security, or capital gains?
Federal rules: long-term capital gains use preferential rates (0%, 15%, 20%), and Social Security is taxable federally if your combined income exceeds certain thresholds. Wyoming has no state income tax, so retirement income, Social Security, and capital gains are not taxed at the state level either.
How is this Wyoming income tax estimate calculated?
We apply the 2026 federal IRS tax tables (10%–37% across seven brackets) to your taxable income (gross income minus the standard deduction). The calculator handles wages, self-employment income (with SE tax and the deductible half), and other income; you can also switch to itemized deductions. Tax credits, AMT, and preferential capital gains rates are not modeled — this is an estimate of ordinary income tax only.
For the preferential federal rates on long-term gains, see the Capital Gains Tax Calculator. For the federal brackets, standard deduction, and Social Security wage base that sit underneath this state calculation, see 2026 Tax Calculators.