Private limited company
Limited Liability Company L.L.C.United States · Wyoming
What it takes to form, own and run a private limited company in United States · Wyoming, and how its profit is taxed. Each figure links to the page it was read from.
This company type
At a glance
Owners' liability
Limited to what the owners put in
Officialsos.wyo.govRead 10 Oct 2026
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(ii) Do not become the debts, obligations or other liabilities of a member or manager solely by reason of the member acting as a member or manager acting as a manager.
Owners
At least 1 · one person may form it alone
Officialsos.wyo.govRead 10 Oct 2026
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(a) One (1) or more persons may act as organizers to form a limited liability company by signing and delivering to the secretary of state for filing articles of organization.
Directors
Does not apply
Minimum capital
None
Officialsos.wyo.govRead 14 Oct 2026
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A person may become a member without acquiring a transferable interest and without making or being obligated to make a contribution to the limited liability company.
Formation fee
USD 100 (about €87)
Officialsos.wyo.govRead 10 Oct 2026
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(i) Filing the original articles of organization, one hundred dollars ($100.00)
Tax on profit
Owners choose4 special regimes may apply
Notary needed: NoFormed without visiting: YesFormed online: Yes
Form it
Who registers it
- Registry
- Formed without visiting
- Yes
- Formed online
- Yes
What it takes to form
- A notary
- Not required
- A resident director
- Not stated
The registry’s and the law’s own pages do not mention it.
- Paying up the capital
- No paid-in requirement: a contribution may consist of tangible or intangible property or other benefit to the company, including money, services performed, promissory notes and other agreements to contribute (W.S. 17-29-402); a member need not make any contribution (17-29-401(e)).
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A contribution may consist of tangible or intangible property or other benefit to a limited liability company, including money, services performed, promissory notes, other agreements to contribute money or property and contracts for services to be performed.
Own it
Who may own and run it
- Directors
- Does not apply
- Shareholders
- Does not apply
- Members
- At least 1 · one person may form it alone
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(a) One (1) or more persons may act as organizers to form a limited liability company by signing and delivering to the secretary of state for filing articles of organization.
- A local company secretary
- Not stated
The registry’s and the law’s own pages do not mention it.
- A local registered agent
- Required
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(ii) A registered agent as provided in W.S. 17-28-101 through 17-28-111.
Each year, at the registry
- Annual registry fee
- USD 60 (about €52)
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These entities use the same annual license tax schedule and pay a license tax based on all assets located and employed in Wyoming.
- Accounts on the public record
- No
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a certification, under the penalty of perjury, by its treasurer or other fiscal agent setting forth its capital, property and assets located and employed in the state of Wyoming.
- Audit for a small company
- Not stated
The registry’s and the law’s own pages do not mention it.
- Audit
- Not in our records
Important dates
When each obligation falls due, as the authority states it.
Not in our records No dates for the L.L.C. are in our records.
What is public
- Directors
- To the authorities only
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(name and address of directors, officers, limited liability company mangers or members, or anyone else in a similar capacity)
- Shareholders
- To the authorities only
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(name and address of directors, officers, limited liability company mangers or members, or anyone else in a similar capacity)
Tax
Tax on profit
How this company type is taxed, which can differ from its place’s headline rate.
Owners choose+4 regimes
Wyoming levies no state corporate or individual income tax (rate 0%, $0 collected FY24). Federally, a domestic LLC with two or more members is a partnership unless it elects corporation treatment (Form 8832); a one-member LLC is disregarded unless it elects (IRS).
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Corporate Income Tax 0% (Note Art. 15, Sec. 18) $0
Special regimes that may apply
- Deduction for foreign-source portion of dividends received from specified 10-percent owned foreign corporations holding · 100% exempt
Domestic corporations that are United States shareholders of a specified 10-percent owned foreign corporation, on dividends received from it 26 U.S.C. § 245A(a) - Deduction for foreign-derived intangible income and global intangible low-taxed income other · 37.5%
Domestic corporations with foreign-derived intangible income, and with GILTI included under section 951A 26 U.S.C. § 250(a)(1) - Alternative tax on qualifying shipping activities tonnage
Electing corporations engaged in qualifying shipping activities 26 U.S.C. § 1352 - Qualified opportunity zones free zone
Taxpayers with eligible gains who invest them in a Qualified Opportunity Fund holding property in a designated zone 26 U.S.C. § 1400Z-1 (designation) and § 1400Z-2 (deferral and exclusion), enacted by the Tax Cuts and Jobs Act of 2017, Public Law 115-97
Whether a company qualifies depends on its activity and conditions set in each statute.
- CFC rules in United States
- Not in our records
Close it
Closing it
The other end, which most guides leave out.
- Route
- Dissolution on the consent of all the members (or other events in W.S. 17-29-701), then winding up; administrative dissolution if the annual report is not filed within 60 days of its due date.
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A limited liability company is dissolved, and its activities must be wound up, upon the occurrence of any of the following: (i) An event or circumstance that the operating agreement or articles of organization states causes dissolution; (ii) The consent of all the members;
- Statutory fee
- USD 60 (about €52)
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Amendment/Dissolution/Any Other Filing ............................................................$60.00
Every business in United States · Wyoming
Sales and consumption tax
- The tax
- Sales tax (state and local)
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you can elect to deduct state and local general sales taxes
- Standard rate
- Set by the states or provinces
There is no national VAT or sales tax; rates are set by each state and locality.
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you can elect to deduct state and local general sales taxes
- Registration threshold
- Not in our records
- A foreign company
- See the note
Sales tax is administered by state and local authorities, not the federal government, so there is no national registration rule to record.
- Tax authority
- Internal Revenue Service (IRS) at federal level; sales tax is administered by state and local authorities
Portals and registers
- Business registerNone — state-level business registries; no single national registry
- Tax authorityInternal Revenue Service (IRS)
- Tax treatiesUS Department of the Treasury - Tax Treaties
Payment and banking services
6 services name United States on their own list: Paysera, Airwallex, Stripe, Revolut, Brex, Mercury. Each provider, and what a listing means.
Reference
Its name and code
- Kind
- Private limited companyDerived our grouping, the same words in every country
- Name in law
- Limited Liability Company (L.L.C.)
- ISO 20275 code
- NB58Secondary GLEIF, Entity Legal Forms code list