Updated October 5, 2026. Quick answer: No. Wyoming has no estate tax collected for a person who dies in 2026. The Legislative Service Office says that since the federal credit could not apply after December 31, 2004, Wyoming’s inheritance tax program “has been effectively eliminated”. The federal exclusion is $15,000,000 for 2026.
Putting a loan in writing? The interest limit, the signing rules and the time limit to sue, from the state’s own statutes: Wyoming promissory note.
Deeding a home to a family member while you are alive? What Wyoming requires, from its own documents: Wyoming quitclaim deed requirements.
Naming a beneficiary on a brokerage account or a vehicle title is covered here: transfer-on-death registration in Wyoming.
Wyoming estate tax at a glance
| Item | What the documents say |
|---|---|
| State estate tax | None |
| Why | Wyoming’s death tax program (W.S. 39-19-101 through 39-19-111, which the state calls an inheritance tax) was defined by the federal credit, which ended after 2004 |
| State inheritance tax | None described: the Consensus Revenue Estimating Group’s January 2015 forecast, covering fiscal 2015 through 2020, projected no inheritance tax |
| Federal estate tax basic exclusion amount, 2026 | $15,000,000 |
| Source | Wyoming Legislative Service Office; Wyoming Consensus Revenue Estimating Group; Wyoming Legislature; IRS Revenue Procedure 2025-32 |
Why Wyoming has no estate tax
The Legislative Service Office’s review says Wyoming’s inheritance tax is codified in W.S. 39-19-101 through 39-19-111, and that the federal estate tax credit it was defined by was repealed by the 2001 federal act and phased out over three years. The Consensus Revenue Estimating Group’s January 2015 forecast, which covers fiscal 2015 through 2020, says: “No Inheritance tax is projected throughout the forecast period”. In 2022 the Legislature’s SF0034 digest records an act “repealing the collection of fees related to state inheritance taxes”.
Does Wyoming have an inheritance tax?
Wyoming’s own name for its death tax is the inheritance tax (W.S. 39-19-101 through 39-19-111), and the Legislative Service Office says that program has been effectively eliminated. No document read describes a separate tax on heirs.
CMG’s inheritance tax by state page covers the beneficiary side.
What applies to a Wyoming estate instead
Federal estate tax is separate. Revenue Procedure 2025-32 says the One Big Beautiful Bill Act, section 70106, increased the “basic exclusion amount to $15,000,000 for calendar year 2026”.
An estate of $3,000,000 in Wyoming owes $0 of state estate tax, and $3,000,000 is below the federal $15,000,000.
Probate: Wyoming probate cost. Retirement accounts: how Wyoming taxes 401(k) and IRA withdrawals.
What the documents do not say
- No Wyoming document read says in so many words that Wyoming has no estate tax; the answer rests on the Legislative Service Office’s May 2021 statement that the program has been effectively eliminated and on a 2015 revenue forecast for fiscal 2015 through 2020 that projected none; neither document speaks to a death in 2026 directly.
Common mistakes
- Reading the Wyoming statutes that remain on the books as a tax owed; the Legislative Service Office says the program has been effectively eliminated.
- Assuming the state answer settles the federal one, or the answer for property held in another state.
Related: estate tax by state, inheritance tax by state, and probate cost by state.
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Answer againSources
- Review of State Revenue Distributions W.S. 28-1-118: https://wyoleg.gov/InterimCommittee/2021/03-202105105-1.Revenuedistributions28-1-118LSO.pdf
- State Government Revenue Forecast FY2015: https://wyoleg.gov/budget/CREG/Reports/GreenCREG_Jan15.pdf
- SF0034 Inheritance tax fees-repeal digest: https://wyoleg.gov/2022/Digest/SF0034.pdf
- Revenue Procedure 2025-32 (Internal Revenue Service): https://www.irs.gov/pub/irs-drop/rp-25-32.pdf
Sources: the primary documents linked above, read on October 5, 2026. General information, not tax advice. Your own facts decide the outcome, and an estate attorney, a tax preparer or the state agency itself is the right place to confirm anything consequential.