Airbnb Taxes in Wyoming: Complete Host Tax Guide 2026

Wyoming imposes no state income tax on net rental income, combined with Sales Tax + Lodging Tax at 7-10% on gross rental receipts. 4% state sales tax + county option taxes + local lodging taxes. The total tax burden for Airbnb hosts in Wyoming varies by location, ranging from approximately 8% in Jackson Hole to 7% in Sheridan. Understanding the layered structure of federal, state, and local taxes is essential for compliance and accurate pricing.

This guide covers the 2026 tax year. Tax rates and rules change frequently — always verify current rates with the Wyoming Department of Revenue and consult a qualified tax professional for advice specific to your situation. Federal tax obligations (Schedule E, Form 1099-K, the 14-day rule) apply in addition to all state and local taxes described below. See IRS Publication 527 for federal rental income rules.

Rate: 0%

Wyoming has NO state income tax

• No state income tax return required for rental income
• Federal Schedule E (or Schedule C if substantial services provided) is required regardless of state tax
• The 14-day rule: if you rent your primary residence 14 days or fewer per year, federal rental income is tax-free (IRS Publication 527)
• Federal self-employment tax may apply if you provide substantial services to guests

Rate: 7-10%

4% state sales tax + county option taxes + local lodging taxes

What Airbnb Collects Automatically

• State sales tax (4%)
• Most county and local lodging taxes

What Hosts Must Collect and Remit

• Some local lodging taxes where Airbnb has no agreement

Because Wyoming has no state income tax, state-level deductions for rental expenses are irrelevant. All standard federal deductions apply to your federal return: depreciation over 27.5 years (IRS Publication 946), mortgage interest, property taxes (proportional to rental use), insurance, cleaning and maintenance costs, guest supplies, utilities, Airbnb platform fees (typically 3%), professional photography, and property management fees. The absence of state income tax means Wyoming hosts keep 100% of net rental income after federal taxes, making it one of the most tax-friendly states for Airbnb operators. See IRS Publication 527 for the complete list of deductible rental expenses.

Common Deductible Expenses

• Depreciation — Building cost over 27.5 years (IRS Publication 946); often the largest single deduction
• Mortgage interest — Deductible in proportion to rental use percentage
• Property taxes — Proportional to rental use days vs. personal use days
• Insurance — STR-specific or landlord insurance premiums
• Cleaning and maintenance — All turnover cleaning fees, repairs, and upkeep
• Supplies — Linens, toiletries, coffee, kitchen supplies for guests
• Platform fees — Airbnb host service fees (typically 3%) are fully deductible
• Utilities — Electricity, internet, water, gas proportional to rental use
• Professional fees — CPA, tax preparer, attorney fees related to the rental business

Registration

Required: Tax Registration / Business License

Cost: Varies by jurisdiction

Register at: Wyoming Department of Revenue

Filing Schedule

Monthly or quarterly for lodging/sales tax; annually for income tax

Key Resources

• Wyoming Department of Revenue — official website
• IRS Publication 527 — Residential Rental Property
• IRS Publication 946 — How to Depreciate Property
• Airbnb — Occupancy Tax Collection and Remittance

Mistake #1

Assuming no taxes apply because Wyoming has no income tax — the Sales Tax + Lodging Tax still applies to gross rental receipts and must be collected from guests and remitted to the appropriate authority.

Mistake #2

Not registering with local tax authorities — even in states without income tax, hosts must register for sales/lodging tax collection and may need local business licenses or STR permits.

Mistake #3

Failing to report rental income on the federal return — Wyoming's lack of state income tax does not eliminate the federal obligation. All rental income must be reported on Schedule E (or Schedule C if providing substantial services).

Wyoming does not have comprehensive statewide short-term rental legislation. Regulations are primarily set at the city and county level, with tourist-heavy areas generally having more specific STR ordinances. Hosts should check with their local municipality for zoning compliance, business licensing requirements, safety inspection mandates, and any occupancy or night-cap limits. Some Wyoming cities have begun requiring STR-specific permits and registration in response to housing affordability concerns. Always verify current local requirements before listing.

Does Wyoming tax Airbnb income?

Wyoming has no state income tax, making it tax-friendly for rental income. Additionally, Wyoming imposes Sales Tax + Lodging Tax at a combined rate of approximately 7-10%. Local taxes may add more depending on your city or county. All net rental income must also be reported on your federal tax return (Schedule E). See the Wyoming Department of Revenue and IRS Publication 527 for details.

Does Airbnb collect Wyoming taxes?

Airbnb collects State sales tax (4%) and Most county and local lodging taxes in Wyoming. However, some local lodging taxes where airbnb has no agreement may still be the host's responsibility. Always verify your specific jurisdiction on Airbnb's "Occupancy Tax Collection" page and with the Wyoming Department of Revenue.

Do I need a permit to Airbnb in Wyoming?

Requirements vary by locality. At minimum, you typically need to register with the Wyoming Department of Revenue for tax collection purposes. Many cities and counties require additional business licenses, STR permits, or zoning approvals. Tourist-heavy areas tend to have stricter requirements. Check with your local municipality before listing.

What can Wyoming Airbnb hosts deduct?

Since Wyoming has no state income tax, deductions apply only to your federal return. Standard deductible expenses include: depreciation (27.5 years MACRS), mortgage interest (proportional to rental use), property taxes, insurance, cleaning, supplies, utilities, Airbnb fees, and professional services. See IRS Publication 527 for the complete list.

When are Wyoming tax returns due?

There is no state income tax return. Sales Tax + Lodging Tax returns are usually due monthly or quarterly depending on your tax liability. File through the Wyoming Department of Revenue online portal at https://revenue.wyo.gov/. Federal income tax returns (including Schedule E for rental income) are due April 15 annually.