Annual report requirements in Wyoming (WBCA)
Wyoming corporations file an Annual Report License Tax with the Secretary of State under Wyo. Stat. § 17-16-1630 by the first day of the anniversary month each year. The minimum fee is $60, calculated as the greater of $60 or $0.0002 of the corporation's assets located in Wyoming.
| Wyo. Stat. § 17-16-1630 | Annual report and license tax required |
|---|---|
| Filing authority | Wyoming Secretary of State, Business Division |
| Form | Annual Report, online at wyobiz.wyo.gov |
| Deadline | First day of the anniversary month |
| Filing fee | Greater of $60 or $0.0002 of WY-allocated assets |
| Late consequences | $50 late fee; administrative dissolution after 60 days delinquent |
| Reinstatement | Wyo. Stat. § 17-16-1422 within 2 years |
- Filed with the Wyoming Secretary of State at wyobiz.wyo.gov
- Fee: greater of $60 or 0.0002% of Wyoming-allocated assets (most corporations pay $60)
- Due first day of the anniversary month each year
- Confirms registered agent, principal office, and corporate officers/directors
- Wyoming is widely used as a holding company jurisdiction due to low fees and strong privacy
What Wyo. Stat. § 17-16-1630 requires
Section 17-16-1630 of the Wyoming Business Corporation Act requires every Wyoming corporation to file an annual report with the Secretary of State by the first day of the anniversary month. The report confirms registered agent, principal office, and corporate officers and directors. The fee is calculated as the greater of $60 or 0.0002 of the corporation's Wyoming-allocated assets, which means almost all closely-held corporations pay the $60 minimum.
The asset-based fee
Wyoming's asset-based calculation is unusual: most US states charge a flat fee or a share-based fee. For corporations with substantial Wyoming-allocated assets (real estate, equipment, inventory), the calculation can exceed $60, though the multiplier (0.0002) is small enough that the fee remains modest even for sizable corporations. The Wyoming Secretary of State provides a calculator on the filing portal to help corporations determine their actual fee.
Late filing and reinstatement
Late filing triggers a $50 late fee. If the Annual Report remains unfiled for 60 days past the deadline, the Secretary of State may administratively dissolve the corporation. Reinstatement under Wyo. Stat. § 17-16-1422 is available within two years and requires filing all delinquent reports plus the standard reinstatement fee.
What's distinctive about Wyoming
Wyoming has emerged over the past two decades as the leading US jurisdiction for asset-protection holding companies, competing with Nevada and (more recently) South Dakota. Wyoming's combination of features is unusual: no state corporate income tax, no franchise tax, low annual fees ($60 minimum), strong charter-protection provisions, and minimal disclosure requirements (Wyoming does not require listing of beneficial owners in public filings). For closely-held holding companies and family-office structures, Wyoming offers ongoing-cost levels that compete with the very lightest states (Minnesota at $0, Colorado at $10) while providing stronger corporate-law features. The two-year reinstatement window is shorter than several other states, however, so missed cycles need faster correction.
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