State guide · WY
Wyoming sales tax and property tax
A 4% state rate, local pennies that need a vote, and homes taxed on 9.5% of their value, with a quarter of that value exempt for owners who live there.
Facts read on official Wyoming pages on · Checked by Radif Partners · How we calculate
- State sales tax
- 4%
- Local sales taxes
- Yes, by address
- Groceries
- Exempt from the state rate
- Clothing
- Taxed like other goods
- Median property tax
- $1,947
- Effective property rate
- 0.57% · #38 of 51
Wyoming's state sales tax is 4%, a 3% base plus a point added on July 1, 1993, and roughly 30% of what it raises goes back to local governments. Counties may add voter-approved "pennies" for general, specific or economic development purposes, up to 3% combined, cities up to 1%, and resort districts up to 3%, so combined rates generally run from 4% to 8%, set by the county where the buyer takes possession. Food for home consumption and prescription drugs are exempt, and local taxes follow the same food exemption; clothing and over-the-counter medicine are taxed, and there is no holiday. Property tax is moderate: the 2024 median bill was $1,947 on a median home of $339,500 (Census ACS), an effective 0.57%, rank 38 of 51. Homes are assessed at 9.5% of fair market value, a homeowner exemption removes 25% of value on the first $1,000,000 for owners living there at least eight months a year, and a home's assessed value may rise at most 4% a year.
Total to pay
$104.00
Sales tax $4.00 · 4% of the price
| Price before tax | $100.00 |
| State tax · 4% | $4.00 |
| Local tax · 0% | $0.00 |
| Total | $104.00 |
Rule applied: general state rate. How this is calculated.
Sales tax in Wyoming
A Wyoming penny is a ballot question before it is a tax. Each optional county levy, whether for general revenue, a specific project or economic development, must be approved by the county's voters, and a proposal that fails cannot return to the ballot for at least 11 months. Together the county taxes may not exceed 3%; a city or town can add up to 1% under its own authority, and a resort district up to 3%. In practice, a $1,200 saddle costs $48.00 in tax in a county with no penny and $96.00 where the combined rate reaches 8%.
The rate follows the buyer. Wyoming is destination-based, so the county where the customer takes possession sets the local part, for a shipped order as much as for a counter sale. The Department of Revenue offers no address lookup on its own site; the county rate sheets it publishes give the local figure to enter in the calculator above. Goods bought outside Wyoming without tax owe use tax at the rate of the place where they are used, which buyers report themselves.
The exemptions are short. Groceries for home consumption are exempt at both state and local level, but restaurant meals, alcohol and tobacco are taxed. Only prescribed drugs, insulin, oxygen and medical devices sold under prescription escape the tax; aspirin and cold medicine do not. Hotel guests pay a mandatory 5% statewide lodging tax, 3% to the state and 2% to the local jurisdiction, plus up to 2% of optional local lodging tax and sales tax. A refund of tax charged in error is requested from the seller, within three years.
What the state charges, item by item
| Item | State rate | Local tax | Rule |
|---|---|---|---|
| Most goods | 4% | yes | Statewide 4% sales and use tax (a 3% base plus 1% added on July 1, 1993, W.S. 39-15-104). Counties may add voter-approved 'pennies'; combined rates generally run from 4% to 8%. About 69% of the 4% goes to the state and 30% back to local governments. |
| Groceries (food for home) | 0% | no | Food for domestic home consumption is exempt; restaurant (prepared) food, alcohol and tobacco are taxable. Local taxes follow the same exemptions (W.S. 39-15-205). |
| Clothing | 4% | yes | No clothing exemption. |
| Prescription drugs | 0% | no | |
| Lodging (statewide lodging assessment) | 5% | Mandatory 5% statewide lodging tax (3% to the state, 2% to the local jurisdiction), plus optional local lodging tax up to 2% and sales tax. |
Local sales taxes
Levied by counties (general purpose up to 2%, specific purpose up to 2%, economic development up to 1%), cities and towns (up to 1%), and resort districts (up to 3%), all subject to voter approval. County general purpose, specific purpose and economic development taxes together may not exceed 3% (W.S. 39-15-204(a)(iv)); resort districts may levy up to 3% and cities up to 1% under separate paragraphs.
Sales tax holidays in 2026
Wyoming has no sales tax holiday.
Worth knowing about Wyoming sales tax
- Wyoming's sales tax is destination-based: the rate is that of the county where the customer takes possession, generally between 4% and 8%. source
- Each local 'penny' must be approved by county voters; a defeated proposal cannot return to the ballot for at least 11 months. source
- Over-the-counter drugs are taxable; only prescribed drugs, insulin, oxygen and medical devices sold under prescription are exempt. source
- Refunds of sales tax paid in error must be requested from the vendor, not the Department of Revenue, within three years. source
- Resort districts can levy up to 3% of their own for general revenue. source
Property tax in Wyoming
County assessors set fair market value, and the taxable figure is only 9.5% of it for homes and most other property (11.5% for industrial property). Before the homeowner exemption, the Census median home of $339,500 is assessed at $32,253. The exemption takes 25% of fair market value off a single family home and its land, on value up to $1,000,000, so the same home is taxed on $24,189. From tax year 2026 the owner must live in the home at least eight months a year, active-duty military excepted.
A second brake limits growth: the assessed value of a single family home and its land may not rise more than 4% over the prior year, and anything above is exempt, unless the owner bought the home the year before or made structural changes. A buyer is valued at full market value the year after the purchase, so neighbors in identical houses can owe very different amounts. Statewide, the Census ratio of 0.57% means about $2,579 a year on a $450,000 house.
Owners 65 or older who have paid Wyoming residential property tax for 25 years or more can claim the long-term homeowner exemption instead: 50% of the value of the primary residence, on up to $3,000,000, claimed with the county assessor by March 1. It cannot be combined with the 25% exemption, and it is repealed effective July 1, 2027. The county treasurer collects half the tax by November 10 and half by May 10, and paying the whole bill by December 31 avoids interest and penalty.
Property tax on a home in Wyoming
Typical bill per year
$1,945
| Per month | $162 |
| Median effective rate in Wyoming | 0.57% |
| Median bill paid | $1,947 |
Census median ratio; your county, city and school district set the real levy.
| Census figure | Wyoming |
|---|---|
| Median home value (owner-occupied) | $339,500 |
| Median real estate taxes paid | $1,947 |
| with a mortgage | $2,042 |
| without a mortgage | $1,833 |
| Effective rate (tax ÷ value) | 0.57% |
| Rank by effective rate (1 = highest) | 38 of 51 |
| Rank by median bill | 37 of 51 |
How the taxable value is set
Residential and most other property is assessed at 9.5% of fair market value (industrial property 11.5%). The assessed value of a single family home and its land may not rise more than 4% a year over the prior year (the excess is exempt), unless the owner bought it the prior year or made structural changes. Who levies the tax: local (counties, school districts, cities and special districts), billed and collected by the county treasurer
Payment calendar: Half of the tax is payable by November 10 and the other half by May 10 of the next year; paying the whole tax by December 31 avoids interest and penalty.
Other property tax relief
- Long-term homeowner exemption. Owners 65+ (or spouse) who have paid Wyoming residential property tax for 25 years or more: 50% of the fair market value of the primary residence exempt, on the first $3,000,000. Claim with the county assessor by March 1. This paragraph is repealed effective July 1, 2027. source
- Property Tax Refund Program. State refund program for qualifying homeowners, based on median household income and median property tax figures published by the Department of Revenue (2025 tables). source
Worth knowing about Wyoming property tax
- Residential property is assessed at 9.5% of value: a $400,000 home has an assessed value of $38,000 before exemptions. source
- The 4% annual cap on assessed value of homes resets when the property is bought: the new owner is valued at full value the following year. source
- The 50% long-term homeowner exemption for seniors is scheduled to be repealed on July 1, 2027. source
- The first $75,000 of business personal property per owner in each county is exempt. source