Short-Term Rental Taxes and Licenses in Wyoming

Five stacked layers of short-term rental rules. From the bottom: state, county, city, special districts, and HOA and CCRs. The state layer is marked, the one this page covers.

Step one of five

Wyoming is the layer that never changes.

Everything on this page applies right across Wyoming, wherever the property sits. That makes it the one part you can settle before you know the address.

The four layers above it are the ones that move: county, city, special purpose districts, then private rules like an HOA or a neighbourhood covenant that appear in no government database at all. Two properties on opposite sides of the same street can owe different totals.

Run your address for the other four

What Wyoming charges statewide

These apply across Wyoming. Counties and cities add their own on top, which is where the totals diverge.

Tax	Rate	Applies to	Confidence
State sales tax (lodging services)Wyoming Department of Revenue, Excise Tax Division	4%	Room rate plus all charges for services and supplies furnished in connection with the lodging service, including mandatory fees such as cleaning. Meeting rooms and similar facilities are not taxed as lodging.	Medium	Secondary source
Statewide lodging assessmentWyoming Department of Revenue, Excise Tax Division	5%	Same base as lodging services, including all charges furnished in connection with the lodging stay.	Medium	Secondary source

Drawn from the Wyoming jurisdictions researched so far. These are the statewide figures only. Open a city below, or run your own address, for the county, city and district layers that stack on top.

Does the platform collect it for you

Wyoming’s statute makes a facilitator responsible for taxes imposed under Title 39, Chapter 15. The Department’s rule for lodging states an online travel company must report any applicable taxes on the entire cost, which reaches state and state-administered local taxes. This profile covers only the state layer.

Channel	What you charge	Who remits the state layer	Confidence
AirbnbPlatform is merchant of record	Nothing, Airbnb collects the 4% state sales tax and the 5% statewide lodging assessment from guests.	The platform	High	Source
VrboYou are merchant of record	9% state layer (4% state sales tax + 5% statewide lodging assessment).	You do	High	Source
Booking.comYou are merchant of record	9% state layer (4% + 5%).	You do	High	Source
ExpediaYou are merchant of record	9% state layer (4% + 5%).	You do	High	Source
GoogleYou are merchant of record	9% state layer (4% + 5%).	You do	High	Source
WhimstayYou are merchant of record	9% state layer (4% + 5%).	You do	High	Source
DirectYou are merchant of record	9% state layer (4% + 5%).	You do	High	Source

Still yours to charge: State sales tax on direct and non-platform-collect bookings, Statewide lodging assessment on direct and non-platform-collect bookings.

Questions owners ask about Wyoming

Does Airbnb collect Wyoming state taxes for me?

Yes. Airbnb states that it collects and remits Wyoming’s 4% state sales tax and the Wyoming lodging tax on reservations of 29 nights or shorter. Hosts should still verify any local taxes or special district taxes that may apply at their address.

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What is the Wyoming state tax rate on short-term rentals?

Two state-level taxes apply to short stays, the 4% state sales tax on lodging services and a 5% statewide lodging assessment, for a combined 9% state layer.

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What counts as a short-term rental in Wyoming?

A stay of less than 30 consecutive days is taxable. With a contract to stay 30 days or more, the transaction is not taxed. If the guest leaves before the 30th day, tax applies to the stay.

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Are cleaning fees taxable in Wyoming?

Yes. The taxable price includes all charges for services and supplies furnished in connection with the lodging service, which covers cleaning and similar mandatory fees.

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Do I need a Wyoming sales tax license to rent my place?

Most operators who accept payment for taxable lodging must obtain a state Sales/Use/Lodging Tax License before renting, unless they sell exclusively through a licensed marketplace facilitator that remits tax.

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When are Wyoming returns due for lodging tax?

Returns are due by the last day of the month following the reporting period. The Department may assign quarterly or annual filing to lower-volume vendors. Filing and paying by the 15th qualifies for the vendor compensation credit.

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Do I have to file a return if I had no bookings this period?

Yes. Vendors must file for every assigned period. Return 41 includes a box to indicate there were no sales or taxes to report for that period.

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If I use Vrbo, Booking.com, or Google, do they remit Wyoming state taxes?

Only if the platform is the merchant of record. Wyoming’s rule says an online travel company is responsible for reporting any applicable taxes on the entire cost when the guest books through it. If you run the payment, you owe the state taxes.

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What penalties apply if I file or pay late?

Interest accrues at an annual rate equal to the average prime rate plus 4% (capped at 18%). The Department may assess a $10 late-file penalty after a delinquency notice, rising to $25 if still late after 30 days, and deficiency penalties of 10% for negligence or 25% for fraud.

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Where do I file and pay Wyoming lodging and sales tax?

Use the Wyoming Internet Filing System (WYIFS) to register, file, and pay electronically.

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Already researched

Nothing in Wyoming yet

No Wyoming jurisdiction has been run. Start one and the page publishes itself, usually within a few minutes.

Run the first one

After the research

Setting the rates takes an afternoon. Running the property never stops.

The tax setup on this page is a one-time job, and you can do it yourself. Owners call us about everything underneath it.

The work How often

Channel tax settingsRates entered on each platform, direct included Once

Pricing against the marketRates moved as comps, events and pace change Daily

Guest messagingEnquiries, check-ins, problems at 2am 24/7

Listings and distributionContent, photos and settings across every channel Ongoing

Turnovers and coordinationCleans, maintenance, the gaps between stays Every checkout

Reviews and reputationFollow-up that earns the five star, disputes that do not Every stay

We run 300+ properties across 50+ cities and 7 countries, remotely, without standing in any of them. A property in Wyoming is no harder for us to take on than one down the road from our last partner.

See how Corzly manages properties

We do not register, file or remit for you, and we are not tax professionals.