Taxes in Wyoming
Every state-level tax in Wyoming, in one place—income, sales, property, corporate, estate, transfer, and excise taxes. Figures sourced from the IRS, U.S. Census Bureau, and Tax Foundation.
Wyoming's lack of an individual income tax leaves the state leaning on excises and business levies rather than a standout alternative like a sales or property tax. Its corporate tax ranks 50th of 51 nationally, meaning it is nearly the lowest in the country, so businesses contribute comparatively little. Beer tax sits dead last at 51st of 51. Wine and spirits fall under state control, with no published per-gallon excise rate because Wyoming sets pricing directly. No single revenue source clearly dominates here—the profile is defined mainly by what the state does not tax and by excise rates that rank at or near the bottom.
State income tax
None no state income tax.
Sales tax
The combined state + local sales tax rate is 5.39%. State rate 4.00% plus an average 1.39% local.
Estate & inheritance tax
Wyoming imposes no state estate or inheritance tax—only the federal estate tax applies.
Real estate transfer tax
Wyoming levies a transfer tax of 0.000% — No state transfer tax.
Cigarette Tax
Wyoming levies a cigarette tax of $0.60 per pack of 20. Federal excise adds $1.01 per pack.
Gas Tax
Wyoming levies a gas tax of 24.00¢ per gallon. Federal excise adds 18.4¢ per gallon. Excludes local taxes and environmental/carbon-related costs.
Beer Tax
Wyoming levies a beer tax of $0.019 per gallon. Federal excise adds $0.113–$0.581 per gallon depending on brewery size.
Wine Tax
Wyoming levies a wine tax of control state per gallon. Federal excise adds $1.07 per gallon (11% still wine). MS, NH, PA, UT, WY are control states with no published excise rate.
Spirits Tax
Wyoming levies a spirits tax of control state per gallon. Federal excise adds $5.40 per gallon (40% ABV). NH and WY are control states with an effective $0.00 rate.
Property tax by county
The state's median county effective property tax rate is 0.56%. Compare counties below for local rates.
Counties in Wyoming by property tax rate
| County | Effective rate | Median home value |
|---|---|---|
| Weston County | 0.68% | $221,700 |
| Washakie County | 0.68% | $206,000 |
| Fremont County | 0.62% | $268,800 |
| Sweetwater County | 0.61% | $251,400 |
| Natrona County | 0.60% | $273,000 |
| Goshen County | 0.59% | $239,600 |
| Albany County | 0.58% | $333,000 |
| Carbon County | 0.57% | $222,700 |
| Campbell County | 0.57% | $279,100 |
| Laramie County | 0.57% | $348,700 |
| Park County | 0.56% | $400,500 |
| Crook County | 0.56% | $285,800 |
| Converse County | 0.56% | $292,700 |
| Johnson County | 0.56% | $326,800 |
| Big Horn County | 0.55% | $216,500 |
| Sheridan County | 0.55% | $394,900 |
| Hot Springs County | 0.54% | $227,500 |
| Uinta County | 0.54% | $290,000 |
| Platte County | 0.52% | $297,900 |
| Niobrara County | 0.48% | $221,500 |
| Lincoln County | 0.45% | $372,600 |
| Teton County | 0.45% | $1,633,900 |
| Sublette County | 0.44% | $376,200 |