Wyoming state income tax
Wyoming has no state individual income tax. Wages, self-employment income, capital gains, and retirement withdrawals are not taxed by Wyoming at the state level (federal tax still applies). The state funds itself through sales tax and property tax instead.
Does Wyoming have a state income tax?
No. Wyoming is one of the states with no individual income tax, so there is no state tax on your wages or salary. Wyoming has no state individual income tax.
| Item | Wyoming |
|---|---|
| State income tax | None |
| Capital gains tax | None (no income tax) |
| State sales tax | 4% (plus local) |
| Avg. property tax rate | 0.53% of home value |
| Estate / inheritance tax | None |
How does Wyoming tax capital gains?
Wyoming does not tax capital gains, because it has no state income tax. You still owe federal capital gains tax. See how capital gains tax works in 2026.
What about retirement income in Wyoming?
Because Wyoming has no income tax, Social Security, pensions, and 401(k)/IRA withdrawals are all untaxed at the state level. See Wyoming retirement taxes for the full picture.
Sources
- Wyoming income tax: Wyoming Department of Revenue / Taxation.
- Wyoming capital gains treatment: Wyoming tax authority.
- Wyoming sales tax: Wyoming Department of Revenue.