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Estate and Inheritance Tax in Wyoming

Wyoming's death tax equals the federal state death tax credit, which does not apply to estates after December 31, 2004, so no estate or inheritance tax is effectively owed.

Last checked . General information, not legal advice.

Wyoming at a glance

State estate tax
No
Wyoming's only death tax is a pick-up tax tied to the former federal credit, effectively eliminated after 2004.
Estate tax exemption
No state estate tax
Top estate tax rate
No state estate tax
Inheritance tax
No
The tax called the inheritance tax in W.S. 39-19-104 is the pick-up tax and is effectively eliminated.

Sources

Last checked

The rules in Wyoming

Does Wyoming have a state estate tax?

No. State estate tax in Wyoming: no. Wyoming's only death tax is a pick-up tax tied to the former federal credit, effectively eliminated after 2004.

What is the estate tax exemption in Wyoming?

Estate tax exemption in Wyoming: No state estate tax.

What is the top estate tax rate in Wyoming?

Top estate tax rate in Wyoming: No state estate tax.

Does Wyoming have an inheritance tax?

No. Inheritance tax in Wyoming: no. The tax called the inheritance tax in W.S. 39-19-104 is the pick-up tax and is effectively eliminated.

Where do the Wyoming estate and inheritance tax rules come from?

The rules above come from Wyo. Stat. 39-19-104. Each source is linked on this page. We last checked them in October 2026.

What this means in practice

State estate tax exemptions can be much lower than the federal exemption, so an estate that owes no federal tax may still owe state tax. Some states adjust their exemption each year for inflation, so check the amount for the year of death.

Real estate is generally taxed by the state where it is located. A person who lives in one state and owns land in another may need to consider the rules of both states, which is one reason some people hold out-of-state property in a living trust.

Estate and inheritance tax returns have filing deadlines and may require payment before the estate is closed. Executors often work with a tax professional to value assets, claim deductions such as the marital and charitable deductions, and file on time.

General information, not legal advice. Laws change, and cities can add their own rules, so check the current statute before you rely on it.