Private limited company
Profit CorporationUnited 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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a shareholder of a corporation is not personally liable for the acts or debts of the corporation except that he may become personally liable by reason of his own acts or conduct.
Owners
A company may be one · nominees allowed
Directors
At least 1 · none need live there · individuals only
Officialsos.wyo.govRead 10 Oct 2026
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A board of directors shall consist of one (1) or more individuals, with the number specified in or fixed in accordance with the articles of incorporation or bylaws.
Minimum capital
None
Officialsos.wyo.govRead 25 Oct 2026
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One (1) or more persons may act as the incorporator or incorporators of a corporation by delivering articles of incorporation to the secretary of state for filing.
Formation fee
USD 100 (about €87)
Officialsos.wyo.govRead 10 Oct 2026
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(f) In addition to other fees provided under this section, each corporation shall pay one hundred dollars ($100.00), except for foreign corporations which shall pay one hundred fifty dollars ($150.00)
Tax on profit
Flat · 21%4 special regimes may apply
Notary needed: NoResident director 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 required
- Paying up the capital
- No paid-in requirement: the board may issue shares for any tangible or intangible property or benefit to the corporation, including cash, notes and services, and the shares are fully paid and nonassessable once the corporation receives the consideration the board authorised (W.S. 17-16-621(b), (d)).
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The board of directors may authorize shares to be issued for consideration consisting of any tangible or intangible property or benefit to the corporation, including cash, promissory notes, services performed, contracts for services to be performed, or other securities of the corporation.
Own it
Who may own and run it
- Directors
- At least 1 · none need live there · individuals only
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A board of directors shall consist of one (1) or more individuals, with the number specified in or fixed in accordance with the articles of incorporation or bylaws.
- Shareholders
- A company may be one · nominees allowed
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A corporation, partnership, trust, estate, or other entity;
- Members
- Not stated
The registry’s and the law’s own pages do not mention it.
- A local company secretary
- Not required
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A corporation has the officers described in its bylaws or appointed by the board of directors in accordance with the bylaws.
- A local registered agent
- Required
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The corporation is without a registered agent or registered office in this state;
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 corporation shall furnish, upon request, to its shareholders annual financial statements
- Audit for a small company
- Not required
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If the annual financial statements are reported upon by a public accountant, his report shall accompany them. If not, the statements shall be accompanied by a statement of the president
- Audit
- The Act requires annual financial statements to be furnished to shareholders on request (17-16-1620); an accountant's report on them is optional, and without one they carry the president's or accounting officer's statement. No audit requirement is stated.
Important dates
When each obligation falls due, as the authority states it.
- Annual meeting of shareholders, unless directors are elected by written consent in lieu of
- Not in our records
Not stated on sos.wyo.gov/Forms/WyoBiz/WBCA.pdf when checked
- Notify the Secretary of State of a change of registered agent or registered office
- 30 days after change of registered office
With Wyoming Secretary of State, Business Division
What is public
- Directors
- Public
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The statement shall give the names and addresses of its officers and directors and the address of its principal office.
Tax
Tax on profit
How this company type is taxed, which can differ from its place’s headline rate.
Flat · 21%+4 regimes
Federal corporate income tax of 21% applies (a Wyoming C corporation is taxed at the entity level); Wyoming levies no state corporate income tax, so the combined statutory rate is the federal 21%. The license tax on assets is recorded as the annual registry fee.
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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
- Articles of dissolution filed with the Secretary of State once dissolution is authorised; administrative dissolution if the annual report or license tax is not delivered when due.
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the corporation may dissolve by delivering to the secretary of state for filing articles of dissolution setting forth
- 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
- Profit Corporation
- ISO 20275 code
- 9GXASecondary GLEIF, Entity Legal Forms code list