Freelancers in Wyoming: taxes and retirement for 2026
For freelance designers, developers, writers and other 1099 professionals in Wyoming. Wyoming has no state income tax on wages or self-employment income. Here are the 2026 rules, a worked example and the official sources.
Wyoming rules for freelancers
- State income tax (2026)
- Wyoming has no state income tax on wages or self-employment income. Wyoming has no individual or corporate income tax.
- Wyoming annual report license tax (LLCs and corporations)
- Applies to registered entities, including LLCs, corporations, limited partnerships, and registered LLPs; a sole proprietor with no registered entity doesn't file it. The tax is due each year with the annual report, which is due in the anniversary month of the entity's formation. It is the greater of $60 or $0.0002 per dollar of assets located and employed in Wyoming, so $60 for entities with $300,000 or less in Wyoming assets.
- Unemployment and workers' comp contractor test (W.S. 27-3-104(b) and 27-14-102(a)(xxiii))
- A worker paid for services is treated as an employee unless they meet all three tests. They are free from control over the details of the work, both by contract and in fact. They present themselves to the public as self-employed or an independent contractor. And they can send someone else to do the work.
- Transportation network company driver status (2017 HB 80, W.S. Title 31, ch. 20)
- Rideshare drivers are independent contractors and fall outside the Wyoming Worker's Compensation Act if four conditions hold. The company does not unilaterally set the hours they must be available and does not stop them from using other apps. It also does not bar unrelated commercial work, and both sides agree in writing that the driver is an independent contractor.
- Portable benefit accounts (SF 41, 2026; W.S. 27-1-117)
- Anyone, including app-based companies and contractors themselves, may contribute to a portable benefit account for an independent contractor. The account can pay for health, income-replacement, vision, dental, life, or retirement benefits. Contributions can't be used to classify the worker as an employee, and money withheld from pay requires a written opt-in that the worker can cancel at any time. The governor signed it March 6, 2026 (Enrolled Act 30); the account provisions took effect July 1, 2026.
Federal rules for 2026
Self-employment tax
On top of income tax, self-employed people pay 15.3% on 92.35% of net profit: 12.4% Social Security up to the 2026 wage base of $184,500, plus 2.9% Medicare with no cap. Half of it is deductible.
All income counts, form or no form
Clients and marketplaces send 1099-NEC or 1099-K forms only above IRS reporting thresholds, but every dollar of freelance income is taxable whether or not a form arrives.
Home office and tools
If you use part of your home regularly and only for work, the simplified home-office deduction is $5 per square foot up to 300 square feet. Software, equipment and a business share of your phone and internet are deductible too.
Quarterly estimated taxes
No one withholds tax from self-employment income, so you generally pay estimates four times a year if you expect to owe $1,000 or more. For 2026 income the federal dates are April 15, June 15 and September 15, 2026, and January 15, 2027. Paying 100% of last year's tax (110% if your AGI was over $150,000) in four equal installments avoids the underpayment penalty.
A worked example
| Self-employment tax | $12,010 |
|---|---|
| Self-employment tax per quarter | $3,003 |
| Solo 401(k) maximum | $40,299 |
| SEP IRA maximum | $15,799 |
Federal figures only. Income tax comes on top; the quarterly tax calculator estimates both. Computed from 2026 IRS limits (Notice 2025-67, Rev. Proc. 2025-32) and the SSA wage base.
Free tools
Guides by job and platform
Questions
Do freelancers in Wyoming pay state income tax?
Wyoming has no state income tax on wages or self-employment income. Wyoming has no individual or corporate income tax.
Are there other Wyoming taxes for self-employed freelancers?
Wyoming annual report license tax (LLCs and corporations): Applies to registered entities, including LLCs, corporations, limited partnerships, and registered LLPs; a sole proprietor with no registered entity doesn't file it. The tax is due each year with the annual report, which is due in the anniversary month of the entity's formation. It is the greater of $60 or $0.0002 per dollar of assets located and employed in Wyoming, so $60 for entities with $300,000 or less in Wyoming assets.
What Wyoming laws affect independent contractors and gig workers?
Unemployment and workers' comp contractor test (W.S. 27-3-104(b) and 27-14-102(a)(xxiii)): A worker paid for services is treated as an employee unless they meet all three tests. They are free from control over the details of the work, both by contract and in fact. They present themselves to the public as self-employed or an independent contractor. And they can send someone else to do the work. Transportation network company driver status (2017 HB 80, W.S. Title 31, ch. 20): Rideshare drivers are independent contractors and fall outside the Wyoming Worker's Compensation Act if four conditions hold. The company does not unilaterally set the hours they must be available and does not stop them from using other apps. It also does not bar unrelated commercial work, and both sides agree in writing that the driver is an independent contractor. Portable benefit accounts (SF 41, 2026; W.S. 27-1-117): Anyone, including app-based companies and contractors themselves, may contribute to a portable benefit account for an independent contractor. The account can pay for health, income-replacement, vision, dental, life, or retirement benefits. Contributions can't be used to classify the worker as an employee, and money withheld from pay requires a written opt-in that the worker can cancel at any time. The governor signed it March 6, 2026 (Enrolled Act 30); the account provisions took effect July 1, 2026.
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Sources
- www.wyo.gov/about-wyoming
- www.dol.gov/agencies/whd/state/minimum-wage/tipped
- sos.wyo.gov/faqs.aspx?root=BUS
- wyoleg.gov/statutes/compress/title27.pdf
- wyoleg.gov/2017/Enroll/HB0080.pdf
- wyoleg.gov/2026/Enroll/SF0041.pdf
State and local facts researched from official sources and independently re-checked; last verified October 2026, next scheduled review 2027-01-02. Educational information for 2026, not tax, legal or investment advice. Rules change; check the official sources listed and a tax professional for your situation. Gigaverse AI, Inc. is a financial technology company, not a bank, and not itself a registered investment adviser or broker-dealer.