Wyoming

Retirement income taxes in Wyoming

Tax year 2026. Verified 2026-10-07.

Retirement income

Social Security

Not taxed: the state has no income tax.

Sources (5)

• W.S. 39-12-101 (Title 39, Chapter 12 - Income Tax; the chapter's only section, read whole)
• Wyo. Const. art. 15, § 18 (Full tax credit allowed against any liability arising from a tax on income), whole section
• State Auditor's Office, WOLFS Revenue Codes, 'Updated 07/2026' (the statewide accounting system's chart of revenue source codes, current edition, FY2027); all 30 pages read: 78 rows in the three tax groups on pp. 1-3 and every row of every other group
• LSO Legal & Budget/Fiscal Divisions, 'Wyoming Statutory Tax Structure: Title 39', June 3, 2025, slide 9 'Wyoming Tax Rates and Collections', first row: Individual Income Tax, FY25 rate 0% (Note Art. 15, Sec. 18), FY24 collections $0
• State Auditor's Office, WOLFS page, opening paragraph (the page that serves the WOLFS Revenue Codes document)

Government pensions and plans, in-state and federal

Not taxed: the state has no income tax.

Sources (5)

• W.S. 39-12-101 (Title 39, Chapter 12 - Income Tax; the chapter's only section, read whole)
• Wyo. Const. art. 15, § 18 (Full tax credit allowed against any liability arising from a tax on income), whole section
• State Auditor's Office, WOLFS Revenue Codes, 'Updated 07/2026' (the statewide accounting system's chart of revenue source codes, current edition, FY2027); all 30 pages read: 78 rows in the three tax groups on pp. 1-3 and every row of every other group
• LSO Legal & Budget/Fiscal Divisions, 'Wyoming Statutory Tax Structure: Title 39', June 3, 2025, slide 9 'Wyoming Tax Rates and Collections', first row: Individual Income Tax, FY25 rate 0% (Note Art. 15, Sec. 18), FY24 collections $0
• State Auditor's Office, WOLFS page, opening paragraph (the page that serves the WOLFS Revenue Codes document)

Government pensions and plans from other states

Not taxed: the state has no income tax.

Sources (5)

• W.S. 39-12-101 (Title 39, Chapter 12 - Income Tax; the chapter's only section, read whole)
• Wyo. Const. art. 15, § 18 (Full tax credit allowed against any liability arising from a tax on income), whole section
• State Auditor's Office, WOLFS Revenue Codes, 'Updated 07/2026' (the statewide accounting system's chart of revenue source codes, current edition, FY2027); all 30 pages read: 78 rows in the three tax groups on pp. 1-3 and every row of every other group
• LSO Legal & Budget/Fiscal Divisions, 'Wyoming Statutory Tax Structure: Title 39', June 3, 2025, slide 9 'Wyoming Tax Rates and Collections', first row: Individual Income Tax, FY25 rate 0% (Note Art. 15, Sec. 18), FY24 collections $0
• State Auditor's Office, WOLFS page, opening paragraph (the page that serves the WOLFS Revenue Codes document)

Military retired pay

Not taxed: the state has no income tax.

Sources (5)

• W.S. 39-12-101 (Title 39, Chapter 12 - Income Tax; the chapter's only section, read whole)
• Wyo. Const. art. 15, § 18 (Full tax credit allowed against any liability arising from a tax on income), whole section
• State Auditor's Office, WOLFS Revenue Codes, 'Updated 07/2026' (the statewide accounting system's chart of revenue source codes, current edition, FY2027); all 30 pages read: 78 rows in the three tax groups on pp. 1-3 and every row of every other group
• LSO Legal & Budget/Fiscal Divisions, 'Wyoming Statutory Tax Structure: Title 39', June 3, 2025, slide 9 'Wyoming Tax Rates and Collections', first row: Individual Income Tax, FY25 rate 0% (Note Art. 15, Sec. 18), FY24 collections $0
• State Auditor's Office, WOLFS page, opening paragraph (the page that serves the WOLFS Revenue Codes document)

Private pensions

Not taxed: the state has no income tax.

Sources (5)

• W.S. 39-12-101 (Title 39, Chapter 12 - Income Tax; the chapter's only section, read whole)
• Wyo. Const. art. 15, § 18 (Full tax credit allowed against any liability arising from a tax on income), whole section
• State Auditor's Office, WOLFS Revenue Codes, 'Updated 07/2026' (the statewide accounting system's chart of revenue source codes, current edition, FY2027); all 30 pages read: 78 rows in the three tax groups on pp. 1-3 and every row of every other group
• LSO Legal & Budget/Fiscal Divisions, 'Wyoming Statutory Tax Structure: Title 39', June 3, 2025, slide 9 'Wyoming Tax Rates and Collections', first row: Individual Income Tax, FY25 rate 0% (Note Art. 15, Sec. 18), FY24 collections $0
• State Auditor's Office, WOLFS page, opening paragraph (the page that serves the WOLFS Revenue Codes document)

Private employer plan withdrawals (401(k) and similar)

Not taxed: the state has no income tax.

Sources (5)

• W.S. 39-12-101 (Title 39, Chapter 12 - Income Tax; the chapter's only section, read whole)
• Wyo. Const. art. 15, § 18 (Full tax credit allowed against any liability arising from a tax on income), whole section
• State Auditor's Office, WOLFS Revenue Codes, 'Updated 07/2026' (the statewide accounting system's chart of revenue source codes, current edition, FY2027); all 30 pages read: 78 rows in the three tax groups on pp. 1-3 and every row of every other group
• LSO Legal & Budget/Fiscal Divisions, 'Wyoming Statutory Tax Structure: Title 39', June 3, 2025, slide 9 'Wyoming Tax Rates and Collections', first row: Individual Income Tax, FY25 rate 0% (Note Art. 15, Sec. 18), FY24 collections $0
• State Auditor's Office, WOLFS page, opening paragraph (the page that serves the WOLFS Revenue Codes document)

IRA withdrawals

Not taxed: the state has no income tax.

Sources (5)

• W.S. 39-12-101 (Title 39, Chapter 12 - Income Tax; the chapter's only section, read whole)
• Wyo. Const. art. 15, § 18 (Full tax credit allowed against any liability arising from a tax on income), whole section
• State Auditor's Office, WOLFS Revenue Codes, 'Updated 07/2026' (the statewide accounting system's chart of revenue source codes, current edition, FY2027); all 30 pages read: 78 rows in the three tax groups on pp. 1-3 and every row of every other group
• LSO Legal & Budget/Fiscal Divisions, 'Wyoming Statutory Tax Structure: Title 39', June 3, 2025, slide 9 'Wyoming Tax Rates and Collections', first row: Individual Income Tax, FY25 rate 0% (Note Art. 15, Sec. 18), FY24 collections $0
• State Auditor's Office, WOLFS page, opening paragraph (the page that serves the WOLFS Revenue Codes document)

Dividends and interest

Not taxed: the state has no income tax.

Sources (5)

• W.S. 39-12-101 (Title 39, Chapter 12 - Income Tax; the chapter's only section, read whole)
• Wyo. Const. art. 15, § 18 (Full tax credit allowed against any liability arising from a tax on income), whole section
• State Auditor's Office, WOLFS Revenue Codes, 'Updated 07/2026' (the statewide accounting system's chart of revenue source codes, current edition, FY2027); all 30 pages read: 78 rows in the three tax groups on pp. 1-3 and every row of every other group
• LSO Legal & Budget/Fiscal Divisions, 'Wyoming Statutory Tax Structure: Title 39', June 3, 2025, slide 9 'Wyoming Tax Rates and Collections', first row: Individual Income Tax, FY25 rate 0% (Note Art. 15, Sec. 18), FY24 collections $0
• State Auditor's Office, WOLFS page, opening paragraph (the page that serves the WOLFS Revenue Codes document)

Capital gains

Not taxed: the state has no income tax.

Sources (5)

• W.S. 39-12-101 (Title 39, Chapter 12 - Income Tax; the chapter's only section, read whole)
• Wyo. Const. art. 15, § 18 (Full tax credit allowed against any liability arising from a tax on income), whole section
• State Auditor's Office, WOLFS Revenue Codes, 'Updated 07/2026' (the statewide accounting system's chart of revenue source codes, current edition, FY2027); all 30 pages read: 78 rows in the three tax groups on pp. 1-3 and every row of every other group
• LSO Legal & Budget/Fiscal Divisions, 'Wyoming Statutory Tax Structure: Title 39', June 3, 2025, slide 9 'Wyoming Tax Rates and Collections', first row: Individual Income Tax, FY25 rate 0% (Note Art. 15, Sec. 18), FY24 collections $0
• State Auditor's Office, WOLFS page, opening paragraph (the page that serves the WOLFS Revenue Codes document)

A deduction for all income, by age or low income

Does not apply: the state has no income tax.

Sources (4)

• W.S. 39-12-101 (Title 39, Chapter 12 - Income Tax; the chapter's only section, read whole)
• Wyo. Const. art. 15, § 18 (Full tax credit allowed against any liability arising from a tax on income), whole section
• State Auditor's Office, WOLFS Revenue Codes, 'Updated 07/2026' (the statewide accounting system's chart of revenue source codes, current edition, FY2027); all 30 pages read: 78 rows in the three tax groups on pp. 1-3 and every row of every other group
• LSO Legal & Budget/Fiscal Divisions, 'Wyoming Statutory Tax Structure: Title 39', June 3, 2025, slide 9 'Wyoming Tax Rates and Collections', first row: Individual Income Tax, FY25 rate 0% (Note Art. 15, Sec. 18), FY24 collections $0

Other state taxes on this income

None.

Sources (6)

• State Auditor's Office, WOLFS Revenue Codes, 'Updated 07/2026' (the statewide accounting system's chart of revenue source codes, current edition, FY2027); all 30 pages read: 78 rows in the three tax groups on pp. 1-3 and every row of every other group
• State Auditor's Office, WOLFS page, opening paragraph (the page that serves the WOLFS Revenue Codes document)
• W.S. 39-17-101(a)(vi) (Chapter 17 - Fuel Tax, Article 1 - Gasoline Tax), definition of "Department": a tax on the chart collected by another agency
• LSO Legal & Budget/Fiscal Divisions, 'Wyoming Statutory Tax Structure: Title 39', June 3, 2025, slide 9 'Wyoming Tax Rates and Collections', first row: Individual Income Tax, FY25 rate 0% (Note Art. 15, Sec. 18), FY24 collections $0
• W.S. 39-12-101 (Title 39, Chapter 12 - Income Tax; the chapter's only section, read whole)
• Wyo. Const. art. 15, § 18 (Full tax credit allowed against any liability arising from a tax on income), whole section

Local income taxes

None.

A state statute, W.S. 39-12-101, preempts for the state the field of imposing and levying income taxes, earning taxes, or any other form of tax based on wages or other income, and provides that no county, city, town or other political subdivision shall have the right to impose, levy or collect such taxes.

Sources (7)

• W.S. 39-12-101 (Title 39, Chapter 12 - Income Tax; the chapter's only section, read whole)
• Wyo. Const. art. 13, § 1(b)
• Wyo. Const. art. 13, § 3
• Wyo. Const. art. 15, § 13
• Wyo. Const. art. 15, § 18 (Full tax credit allowed against any liability arising from a tax on income), whole section
• W.S. 15-1-103(a) (lead-in)
• W.S. 15-1-103(a)(xiii)

Estate and inheritance taxes

Estate tax

Conditional: nothing is collected today. The law still imposes a tax on the transfer of a decedent's Wyoming estate, measured by the federal credit for state death taxes, which federal law has not allowed for a death after December 31, 2004, so the Department of Revenue says no Wyoming estate tax is due; the tax would revive, with no new state law, if Congress restored the credit.

Sources (8)

• W.S. 39-19-103(a) (Chapter 19 - Inheritance Taxes; Imposition of tax, taxable event)
• W.S. 39-19-103(b), first sentence (Basis of tax)
• W.S. 39-19-104 (Taxation rate), first sentence
• W.S. 39-19-103(c), first sentence (Taxpayer)
• W.S. 39-19-101(a)(iv), definition of "Taxpayer" for W.S. 39-19-101 through 39-19-111
• Wyoming Department of Revenue, Excise Tax Division, 'Wyoming Estate Tax Summary' (Estate Tax Form, revised 8/8/2022), served from the Excise Tax Division page's Google Drive link
• Wyoming Department of Revenue, 'Wyoming Estate Tax Summary', the sentence after the one above
• State Auditor's Office, WOLFS Revenue Codes, 'Updated 07/2026' (the statewide accounting system's chart of revenue source codes, current edition, FY2027); all 30 pages read: 78 rows in the three tax groups on pp. 1-3 and every row of every other group

Inheritance tax

No.

Sources (6)

• State Auditor's Office, WOLFS Revenue Codes, 'Updated 07/2026' (the statewide accounting system's chart of revenue source codes, current edition, FY2027); all 30 pages read: 78 rows in the three tax groups on pp. 1-3 and every row of every other group
• W.S. 39-19-103(a) (Chapter 19 - Inheritance Taxes; Imposition of tax, taxable event)
• W.S. 39-19-101(a)(iv), definition of "Taxpayer" for W.S. 39-19-101 through 39-19-111
• W.S. 39-19-103(c), first sentence (Taxpayer)
• Wyoming Department of Revenue, 'Wyoming Estate Tax Processing Fee Update', effective July 1, 2022
• State Auditor's Office, WOLFS page, opening paragraph (the page that serves the WOLFS Revenue Codes document)

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