Wyoming Income Tax Rates & Brackets — 2026
Wyoming does not levy an individual income tax in 2026. A resident earning $100,000 owes $0 in state income tax.
The Wyoming tax gauge at $100,000
Wyoming
$100,000 · Single · TY2026Wyoming tax brackets for 2026
Wyoming does not levy an individual income tax, so there are no brackets to publish.
What Wyoming costs at different incomes
Single filer, standard deduction, no dependents. Rank is out of 50 jurisdictions, lowest tax first.
| Gross income | Taxable income | State tax | Effective rate | Per month | National rank | vs median state |
|---|---|---|---|---|---|---|
| $50,000 | — | $0 | 0.00% | $0 | 10th of 50 | −$1,445 |
| $75,000 | — | $0 | 0.00% | $0 | 9th of 50 | −$2,548 |
| $100,000 | — | $0 | 0.00% | $0 | 9th of 50 | −$3,727 |
| $150,000 | — | $0 | 0.00% | $0 | 9th of 50 | −$6,066 |
| $250,000 | — | $0 | 0.00% | $0 | 9th of 50 | −$10,759 |
| $500,000 | — | $0 | 0.00% | $0 | 9th of 50 | −$22,130 |
| $1,000,000 | — | $0 | 0.00% | $0 | 9th of 50 | −$44,766 |
Wyoming income tax calculator
Change the income, filing status and number of dependents to see the bracket-by-bracket breakdown.
- Income
- $100,000
- Standard deduction
- —
- Exemptions
- —
- Taxable income
- —
This estimates state income tax only, using the standard deduction and personal/dependent exemptions. It does not model itemised deductions, most credits, retirement-income exclusions, or local income taxes. Your actual bill will differ. See how we calculate this and Wyoming's full brackets and sources.
Wyoming versus its neighbours
State income tax owed by a single filer on $100,000 in 2026.
What changed since 2025
Wyoming's rates, brackets and standard deduction are unchanged from 2025 to 2026.
| 2025 | 2026 | |
|---|---|---|
| Top marginal rate | 0% | 0% |
| Structure | none | none |
| Standard deduction (single) | None | None |
| Tax on $100,000 (single) | $0 | $0 |
Wyoming’s brackets, standard deduction and exemptions are unchanged from 2025, so there is no separate 2025 page — these figures are the 2025 figures.
Retirement income
How Wyoming treats retirement income in tax year 2025. This is verified separately from the rate schedule above and can be for a different tax year.
Wyoming levies no individual income tax, so Social Security benefits are not taxed at the state level.
No individual income tax, so no pension income is taxed by Wyoming.
401(k), 403(b) and traditional IRA distributions are not taxed at the state level.
Not modelled: State and local taxes other than the individual income tax (property, sales, estate) are outside the scope of this dataset.
Source: Wyoming State Legislature — Wyoming Statutes Title 39 - Taxation and Revenue (retrieved 2026-09-03). Compare every state.
Capital gains
How Wyoming taxes a capital gain in tax year 2025. This is verified separately from the rate schedule above and can be for a different tax year.
Wyoming taxes no individual capital gain. The Legislative Service Office's own rates table gives the Individual Income Tax a FY25 base rate of "0% (Note Art. 15, Sec. 18)" and FY24 collections of $0.
Short-term gains are treated the same way: Wyoming reaches no individual capital gain at any holding period.
Wyoming has no individual income tax base, so the federal gain is never picked up.
Not modelled: This record covers the individual income tax only. Wyoming business, excise and property taxes are outside its scope, and a gain realised through a business entity may still meet one of them.
Source: Wyoming Legislature — Legislative Service Office — Wyoming Tax Structure, Rates and Collections (Joint Revenue Interim Committee, 3 June 2025) (retrieved 2026-09-19). Compare every state.
Local income taxes
No state or local individual income tax. Wyoming Statutes 39-12-101 expressly preempts the field and forbids any county, city, town or other political subdivision from imposing an income, earnings or wage-based tax.
What else to know about Wyoming
- Wyoming levies no individual income tax on wages, investment income or capital gains.
- The former income tax chapter of the Wyoming statutes, W.S. 39-7-101, was repealed by Laws 1998, ch. 5, s 4.
- W.S. 39-12-101 reserves income taxation to the state and bars local income, earnings or wage taxes, so no Wyoming municipality can levy one.
- The Wyoming Department of Revenue administers only excise, mineral and property taxes.
- State revenue comes chiefly from mineral severance taxes, sales and use tax, and property tax.
Capital gains
Wyoming does not tax individual capital gains, because it levies no individual income tax.
What our figures leave out
Sources
- 1.Wyoming State LegislatureState statuteWyoming Statutes Title 39 - Taxation and RevenueRetrieved · Chapter 7 (Income Taxes): "39-7-101. Repealed By Laws 1998, ch. 5, s 4." Chapter 12 (Income Tax), 39-12-101 Preemption by state: "The state of Wyoming does hereby preempt for itself the field of imposing and levying income taxes, earning taxes, or any other form of tax based on wages or other income and no county, city, town or other political subdivision shall have the right to impose, levy or collect such taxes."
- 2.Wyoming Department of RevenueState revenue departmentWyoming Department of Revenue (agency home page)Retrieved · The Department's only tax divisions are Excise Tax, Mineral Tax and Property Tax; it administers no individual income tax.
Figures on this page were last checked against these sources on . Found something wrong? Report it.