Wyoming Payroll · No State Income Tax · IRS Publication 15-T
Wyoming Paycheck Calculator 2026
Estimate your Wyoming take-home pay for hourly or salaried work in a single form. Because Wyoming has no state or local income tax on wages, your paycheck is reduced only by federal income tax withholding, Social Security, and Medicare. Uses 2026 IRS Publication 15-T rates. It uses 2026 federal figures and the 2026 Social Security wage base ($184,500).
Pay Details
Check this on Form W-4 if you hold two jobs or your spouse also works. It switches to the higher Step 2 withholding schedule.
W-4 Adjustments (Optional)
Annual dependent credit total (e.g. $2,000 per child under 17)
Step 4c additional withholding per paycheck
State Income Tax
Wyoming has no state income tax on wages. No state tax is withheld from a Wyoming paycheck, so $0 is deducted for state income tax. Wyoming law (W.S. 39-12-101) also bars any city or county wage tax, and unemployment insurance and workers' compensation are employer-paid, so there is no employee disability, paid-leave, or unemployment deduction. Only federal income tax, Social Security, and Medicare apply.
Enter your pay details and click Calculate to see your take-home pay breakdown.
Want the full Wyoming payroll picture, including the employer-paid unemployment tax and its $33,800 wage base, state-fund workers' compensation, the tipped minimum wage, cross-border work with Colorado and the other neighbors, and why state law rules out a local wage tax? Read the Wyoming Payroll Taxes guide.
Wyoming Payroll Taxes Guide →Short Answer
This Wyoming paycheck calculator estimates net take-home pay after federal income tax withholding, Social Security (6.2%), and Medicare (1.45%). Wyoming has no state income tax on wages and state law bars any local wage tax, so nothing is withheld for state or city tax. For a single filer earning $20/hr working 40 hours per week paid biweekly, gross pay is $1,600 per period, federal withholding is approximately $108 under the 2026 Publication 15-T percentage method, and Wyoming net take-home is approximately $1,369. For a salaried worker earning $75,000 per year paid biweekly, gross is $2,884.62 and Wyoming net take-home is approximately $2,369 for a single filer.
Key Takeaways
- Wyoming has no state income tax on wages, and W.S. 39-12-101 reserves income and earnings taxes to the state and forbids any county, city or town from taxing wages, so a Wyoming paycheck never carries a state or municipal income tax line. Wyoming has no corporate income tax either.
- Cross-border work is the main exception. If you live in Wyoming but work in Colorado, Utah, Idaho, or another income-tax state, that state taxes the wages you earn there. If you live in Colorado or Idaho and commute into Cheyenne, Evanston, or Jackson, your home state taxes your Wyoming wages as a resident, and a Wyoming employer may not withhold that tax for you.
- Federal income tax is calculated using the IRS Publication 15-T percentage method applied to your annualized gross wages. It is not a flat percentage of each paycheck.
- Social Security is 6.2% of wages up to the 2026 wage base of $184,500. Withholding stops once cumulative wages hit this limit for the calendar year.
- Medicare is 1.45% with no wage base cap. Employers withhold an additional 0.9% surtax on wages above $200,000 regardless of filing status. Final liability thresholds on your return are $200,000 single/HOH, $250,000 MFJ, and $125,000 MFS.
- Reported tips are wages: a Wyoming restaurant, hotel, or Jackson Hole and Yellowstone gateway resort tipped worker owes federal income tax and FICA on reported tips, but no Wyoming state tax because there is none. This calculator models regular wages; for the OBBBA tip deduction estimate use the No Tax on Tips Calculator.
- Pre-tax deductions (401k, health insurance, FSA) reduce taxable wages and lower actual federal withholding. This calculator does not include them. Actual net pay will be higher if you have pre-tax benefits. Under OBBBA, the Dependent Care FSA limit rose from $5,000 to $7,500 for 2026; see the Child Care Tax Benefit Calculator and Dependent Care FSA vs Credit Guide for the effect on net pay plus the CDCTC and CTC stacking.
- Bonuses and other supplemental wages follow separate withholding rules under IRS Publication 15 section 7 (flat 22 percent or aggregate method). This calculator models regular wages only. For supplemental pay, use the Bonus Tax Calculator and see the Bonus Tax Withholding Guide for the full framework. RSU vest events use the same 22 percent supplemental rule under IRC §83(a) but with sell-to-cover share-count mechanics; see the RSU Tax Calculator and RSU Tax Guide for the equity-side math.
2026 Payroll Tax Quick Reference
| Tax | Rate | Wage Base / Threshold | Notes |
|---|---|---|---|
| Federal Income Tax | 10%–37% | No cap | Graduated brackets. Based on W-4 filing status and Publication 15-T percentage method tables. |
| Social Security (OASDI) | 6.2% employee | $184,500 (2026) | Withholding stops at wage base. Employer matches 6.2%. |
| Medicare (HI) | 1.45% employee | No limit | Employer matches 1.45%. |
| Additional Medicare Tax | 0.9% | $200,000 single/HOH; $250,000 MFJ; $125,000 MFS | Employee only. Employer withholds once individual wages exceed $200,000 in the calendar year. |
| Wyoming State Income Tax | 0% | None | Wyoming levies no personal income tax; W.S. 39-12-101 bars local wage taxes. |
How This Calculator Works
Hourly Mode: Gross Pay Per Period
Gross pay per period equals the hourly rate multiplied by hours worked per week, then scaled to the pay period. For biweekly pay: hourly rate × hours per week × 2. For weekly: hourly rate × hours per week. For semi-monthly and monthly: hourly rate × hours per week × (52 ÷ periods per year).
Salary Mode: Gross Pay Per Period
Gross pay per period equals annual salary divided by the number of pay periods per year. Weekly: ÷ 52. Biweekly: ÷ 26. Semi-monthly: ÷ 24. Monthly: ÷ 12.
Social Security Tax
Social Security is 6.2% of annualized gross wages up to the $184,500 wage base for 2026. The per-period amount is the annualized Social Security tax divided by pay periods. This calculator does not track year-to-date cumulative wages. For workers approaching the wage base, actual withholding will stop mid-year once the limit is reached.
Medicare Tax
Standard Medicare is 1.45% on all gross wages. The calculator adds the 0.9% Additional Medicare Tax on annualized wages above $200,000, matching the employer withholding rule in IRS Topic 560: employers withhold the surtax once wages exceed $200,000 in a calendar year regardless of filing status. Your final liability on Form 8959 uses filing-status thresholds ($200,000 single/HOH, $250,000 MFJ, $125,000 MFS), so married filers may reconcile the difference at filing.
Federal Income Tax Withholding
The calculator follows IRS Publication 15-T Worksheet 1A (Percentage Method for Automated Payroll Systems) for 2026:
- Annualize the per-period gross pay (multiply by pay periods per year) - line 1c.
- Add Step 4a other income; subtract Step 4b additional deductions - lines 1d-1f.
- Subtract the line 1g allowance: $12,900 for married filing jointly or $8,600 otherwise. If the W-4 Step 2 box is checked, subtract $0 instead. The result is the Adjusted Annual Wage Amount (line 1i).
- Apply the Annual Percentage Method table for the W-4 filing status - the STANDARD schedule, or the Step 2 Checkbox schedule when the Step 2 box is checked - to get the tentative annual withholding (line 2g), then divide by pay periods (line 2h).
- Subtract Step 3 dependent credits divided by pay periods (line 3c).
- Add Step 4c extra withholding per period (line 4b).
No State Income Tax in Wyoming
Wyoming is one of nine states with no state income tax on wages (along with Alaska, Florida, Nevada, New Hampshire, South Dakota, Tennessee, Texas, and Washington). No state income tax is withheld from a Wyoming paycheck, so this calculator deducts $0 for state tax. Wyoming also has no county or municipal wage income tax, so a worker in Cheyenne, Casper, Laramie, Gillette, Rock Springs, or Jackson sees the same short deduction list: federal income tax, Social Security, and Medicare.
The local side is settled by statute rather than by custom. W.S. 39-12-101 states that Wyoming preempts for itself the field of imposing and levying income taxes, earning taxes, or any other form of tax based on wages or other income, and that no county, city, town or other political subdivision has the right to impose, levy or collect such taxes. Title 39 of the Wyoming Statutes contains no income tax levy; its income tax chapter was repealed in 1998. The state funds its government mainly through mineral severance taxes, property taxes, and the 4% statewide sales and use tax plus voter-approved local option pennies, none of which is withheld from a paycheck. Wyoming has no state paid-leave or disability insurance program, so unlike Washington or Colorado there is no employee premium line to model, and unemployment insurance and workers' compensation are both employer costs that never reduce take-home pay.
Real-World Paycheck Scenarios
Scenario 1: Hourly Worker, Single Filer, Wyoming (No State Tax)
Maria earns $22 per hour working 40 hours per week at a distribution warehouse in Casper, Wyoming. She is paid biweekly and files as single with a standard W-4. Her biweekly gross is $22 × 40 × 2 = $1,760.
Annualized gross is $45,760. Worksheet 1A subtracts the $8,600 line 1g allowance (W-4 Step 2 box not checked), giving an Adjusted Annual Wage Amount of $37,160. The STANDARD single schedule applies $1,240.00 plus 12% of the amount over $19,900 ($17,260 × 12% = $2,071.20), for a tentative annual withholding of $3,311.20, divided by 26 periods = $127.35. Effective federal withholding rate on gross: approximately 7.5%.
Scenario 2: The Same Salary in Cheyenne vs Fort Collins, Colorado
To show the Wyoming advantage, take David, a software engineer earning $90,000 per year, paid biweekly, married filing jointly with a spouse who does not work outside the home. Working for a Cheyenne employer, his paycheck has no state income tax line at all, so his Wyoming take-home is $2,949.04 biweekly on a gross of $90,000 ÷ 26 = $3,461.54. The same job about 45 miles south in Fort Collins, Colorado adds two lines. Colorado withholds a flat 4.40% on wages after the DR 0004 annual withholding allowance (the employer default is $11,000 for a joint filer who has not filed a DR 0004), and Colorado's FAMLI paid family and medical leave program takes an employee premium of 0.44% of wages for 2026.
Federal withholding detail (MFJ): Annualized gross $90,000 minus the $12,900 line 1g allowance (W-4 Step 2 box not checked) = $77,100 Adjusted Annual Wage Amount. The STANDARD MFJ schedule applies $2,480.00 plus 12% of the amount over $44,100 ($33,000 × 12% = $3,960.00), for a tentative annual withholding of $6,440.00 ÷ 26 = $247.69. Colorado detail: ($90,000 − $11,000) × 4.40% = $3,476.00 ÷ 26 = $133.69; FAMLI $3,461.54 × 0.44% = $15.23. In Wyoming David keeps that $148.92 every two weeks, about $3,872 a year. For the full Colorado calculation, including the Denver Occupational Privilege Tax, use the Colorado Paycheck Calculator.
Practitioner Insight
The most common Wyoming-specific issue we see is cross-border work along the Colorado line and in the western valleys. Cheyenne sits about 45 miles from Fort Collins, Evanston borders Utah, and Jackson draws workers from Idaho's Teton Valley. A Colorado or Idaho resident who takes a Wyoming job often assumes the paycheck is now state-tax-free because Wyoming has no income tax. It is not: both Colorado and Idaho tax their residents on all of their wages, wherever earned, and because Wyoming levies no income tax there is no other-state credit to offset it. A Wyoming employer that is not registered in the worker's home state may withhold nothing for that state, so the worker can owe the full year's home-state tax at filing. We tell these clients to ask the employer whether it will withhold home-state tax voluntarily, or to make quarterly estimated payments. The reverse case also needs care: a Wyoming resident who works in Colorado or Utah pays that state's tax on the wages earned there as a nonresident, and owes nothing to Wyoming.
The second recurring issue is dual-income households. Each spouse earns a salary, each W-4 is filed independently, and neither employer knows about the other income. The result: each employer withholds at the married rate assuming that salary is the only income, and the combined household ends up in a higher bracket than either employer anticipated. Because Wyoming has no state income tax to soften the surprise, the entire adjustment lands on the federal return. The solution is to complete the Multiple Jobs Worksheet on Form W-4 and resubmit. It takes 15 minutes and prevents a February tax bill.
A third situation worth flagging: employees who claim exempt on their W-4 because they owed no tax last year. If income increases mid-year through a promotion or a second job, the exempt election stops all federal withholding, and in Wyoming there is no state withholding to cushion it. They can owe a substantial amount at filing and may face the underpayment penalty. Claiming exempt requires meeting both the prior-year no-tax-owed and current-year same-expectation tests. We flag this during any W-4 review with a new client.
When This Calculator Gives a Less Accurate Estimate
- Pre-tax deductions not entered: A 401(k) contribution of $300 per biweekly period reduces taxable wages by $300. Federal withholding is calculated on the lower amount. This calculator does not include pre-tax deductions; actual net pay is typically higher than the estimate.
- Reported tips: For Wyoming restaurant, lodging, and Jackson Hole and Yellowstone tourism workers, reported tips are added to wages for federal income tax and FICA. This calculator models base wages only; enter tips as part of gross, or model the OBBBA tip deduction with the No Tax on Tips Calculator.
- Dual-income households: Each employer withholds independently based only on wages it pays. If both spouses earn income and each W-4 uses independent single-job elections, combined federal withholding is often insufficient. Complete the Multiple Jobs Worksheet on Form W-4 or use the IRS withholding estimator at irs.gov.
- Hourly workers with variable hours: This calculator uses consistent weekly hours across all periods. Workers with overtime, irregular hours, or seasonal variation will see different actual paychecks. Overtime premium pay may also be treated as supplemental wages by some payroll systems.
- Working across state lines: This calculator assumes Wyoming-based employment with no state income tax. If you live in Wyoming but physically work in Colorado, Utah, Idaho, Montana, or Nebraska, that state taxes the wages earned there and the employer will withhold its income tax. If you live in Colorado or Idaho but work in Wyoming, your home state taxes those wages as a resident, which this calculator does not model. Wyoming itself withholds no state income tax from any paycheck.
- Bonuses and supplemental wages: Bonuses are typically withheld at the 22% supplemental rate (below $1 million) or at the aggregate method rate. This calculator covers regular wages only.
Frequently Asked Questions
Does Wyoming have a state income tax?
No. Wyoming does not levy a personal income tax or a corporate income tax, so no state income tax is withheld from a Wyoming paycheck. Wyoming law goes a step further: W.S. 39-12-101 reserves the field of income and earnings taxes to the state and provides that no county, city, town or other political subdivision may impose, levy or collect a tax based on wages or other income, so there is no city or county wage tax anywhere in Wyoming either. A Wyoming paycheck has federal income tax withholding, Social Security tax (6.2%), and Medicare tax (1.45%) deducted, and nothing else at the state or local level. Take-home pay in Wyoming is higher than in neighboring Colorado, Utah, Idaho, Montana, or Nebraska at the same gross salary.
How is take-home pay calculated in Wyoming?
In Wyoming, take-home pay equals gross pay minus federal income tax withholding, Social Security tax (6.2%), and Medicare tax (1.45%). There is no state income tax to subtract and no local wage tax anywhere in Wyoming. Federal withholding is calculated using IRS Publication 15-T based on your W-4 filing status and annualized income. Social Security stops once cumulative wages reach $184,500 for 2026. Employers withhold an additional 0.9% Medicare surtax on wages above $200,000 regardless of filing status. Pre-tax deductions such as 401(k) contributions and health insurance premiums reduce taxable wages and are not reflected in this calculator.
What is the difference between hourly and salary paycheck calculations?
For hourly employees, gross pay per period equals the hourly rate multiplied by hours worked in that period. For salaried employees, gross pay per period equals annual salary divided by pay periods per year. The federal withholding method is the same for both: IRS Publication 15-T annualizes the per-period gross, applies the graduated tables for the W-4 filing status, then divides back by pay periods. FICA taxes apply at the same rates regardless of whether the worker is hourly or salaried. To convert between the two formats, use the Salary to Hourly Calculator.
Are restaurant and hospitality tips taxed on a Wyoming paycheck?
Yes. Reported tips are wages for federal payroll purposes, so a tipped worker at a Jackson Hole restaurant, a Cheyenne or Casper hotel, or a Yellowstone gateway lodge owes federal income tax withholding, Social Security (6.2%), and Medicare (1.45%) on reported tips, exactly as on regular wages. Wyoming has no state income tax, so no state tax applies to tips either. The One Big Beautiful Bill Act created a federal deduction for a portion of qualified tips for tax years 2025 through 2028, but it is a below-the-line deduction claimed on your federal return, not reflected in paycheck withholding, and it does not reduce Social Security or Medicare tax. This calculator models regular wages; use the No Tax on Tips Calculator for the tip deduction estimate.
Does pay frequency affect my annual take-home pay?
For a fixed annual salary, pay frequency does not change total annual net pay. A $60,000 salary paid biweekly produces the same annual withholding as the same salary paid semi-monthly or monthly. Individual paychecks are smaller or larger based on frequency, but annual totals are consistent. For hourly workers, total annual pay depends on actual hours worked each period, not just the frequency.
What is the Social Security wage base for 2026?
The Social Security wage base for 2026 is $184,500. Social Security tax at 6.2% applies to wages up to this amount. Withholding stops once cumulative wages for the year exceed $184,500. Medicare has no wage base limit. Employers withhold an additional 0.9% Medicare surtax on wages above $200,000 regardless of filing status; final liability thresholds are $250,000 for married filing jointly and $125,000 for married filing separately.
What Wyoming employer payroll taxes are not deducted from my paycheck?
Wyoming employers pay unemployment insurance tax to the Wyoming Department of Workforce Services on the first $33,800 of each employee's wages for 2026 ($34,900 for 2027). New employers receive a base rate set by their industry plus four additional rate factors; experienced employers get a rate based on their own benefit ratio. Wyoming law (W.S. 27-3-503(a)) says these contributions are payable by the employer and shall not be deducted from employee wages. Employers in extrahazardous industries also pay workers' compensation premiums to the state Workers' Compensation Division, and employers pay the federal unemployment tax (FUTA). None of these is withheld from employee paychecks. Wyoming has no state disability or paid-leave payroll deduction and no local wage tax. The only payroll taxes withheld from a Wyoming employee paycheck are federal income tax, Social Security, and Medicare.
How does my W-4 affect my paycheck withholding?
Your W-4 filing status determines which Publication 15-T withholding table applies. Checking the Step 2 box (multiple jobs or a working spouse) switches to the higher Step 2 Checkbox schedule and removes the $8,600 or $12,900 line 1g allowance. Step 3 dependent credits reduce annual tentative withholding before it is divided by pay periods. Step 4a additional income increases the annualized base. Step 4b deductions reduce it. Step 4c requests extra withholding per period. FICA taxes are not affected by W-4 elections. A new W-4 takes effect on the first payroll period processed after you submit it to your employer.
Why does my actual paycheck differ from this estimate?
This calculator estimates standard federal withholding plus FICA for a Wyoming employee (no state income tax). Actual paychecks also reflect pre-tax deductions (health insurance, 401k, FSA), post-tax deductions (Roth 401k, garnishments), tip reporting, employer-specific adjustments, year-to-date cumulative wage tracking for Social Security, and mid-year W-4 changes. If you live in Wyoming but physically work in Colorado, Utah, Idaho, or another income-tax state, that state taxes the wages earned there; and if you live in an income-tax state such as Colorado or Idaho but work in Wyoming, your home state taxes those wages as a resident. This calculator models neither. The calculator assumes consistent pay each period. Employer payroll systems may use slightly different rounding or methods.
Do overtime wages affect my tax rate?
Overtime wages increase your annualized gross, which may push a portion of income into a higher federal bracket. Per-period federal withholding is recalculated using the higher annualized wages when overtime is paid. Social Security and Medicare apply at flat rates on all wages. Under the One Big Beautiful Bill Act, qualifying overtime premium pay may be deductible for federal income tax purposes for TY 2025 through TY 2028. This deduction is claimed on your federal return, not reflected in paycheck withholding.
What pre-tax deductions reduce paycheck withholding?
Traditional 401(k) and 403(b) contributions, employer-sponsored health insurance premiums under a Section 125 plan, FSA contributions, and HSA payroll deductions reduce gross wages subject to federal income tax withholding. They do not generally reduce Social Security or Medicare taxes. A worker contributing $500 per biweekly period to a 401(k) reduces per-period taxable wages by $500, lowering federal withholding on that amount. This calculator does not include pre-tax deductions; actual net pay will be higher if they apply.
What To Do Next
If your paycheck estimate looks lower than expected, check whether pre-tax benefit deductions (401k, health insurance) are reducing your taxable wages. Actual net pay including pre-tax deductions will be higher than this estimate. To understand how your federal withholding connects to year-end tax liability, see our How Payroll Taxes Work guide.
For hourly workers who also receive overtime, the Hourly Paycheck Calculator lets you model specific hours and frequencies. For salaried employees who want to see detailed annual projections, use the Paycheck Calculator. To understand all the line items on your pay stub, see our How to Read a Pay Stub guide. For the full state picture, including the employer-paid unemployment tax, state-fund workers' compensation, the tipped minimum wage, and cross-border work with Colorado, Utah, and Idaho, read the Wyoming Payroll Taxes guide.
If you have self-employment income in addition to wages, the 1099 Tax Calculator estimates your full federal tax burden including self-employment tax. If you need to estimate quarterly payments on that income, use the Quarterly Tax Calculator.
Sources & Editorial Disclosure
- IRS Publication 15-T (2026), Employer's Tax Guide to Federal Income Tax Withholding
- IRS Topic 751, Social Security and Medicare Withholding Rates
- IRS Topic 560, Additional Medicare Tax
- IRS Publication 15 (2026), Social Security Wage Base ($184,500)
- Wyoming Statutes Title 39, Taxation and Revenue, W.S. 39-12-101 (state preemption of income and earnings taxes; no local tax based on wages) and Chapter 7 (income taxes, repealed 1998)
- Wyoming Statutes Title 27, Labor and Employment, W.S. 27-3-503(a) (unemployment contributions payable by employers, not deducted from wages), W.S. 27-4-202 (minimum wage $5.15; tipped $2.13), W.S. 27-14-202 (workers' compensation premium payments and payroll reports)
- Wyoming Department of Workforce Services, Unemployment Taxable Wage Base ($33,800 for 2026; $34,900 for 2027)
- Wyoming Department of Workforce Services, Unemployment Tax Rates (industry-based new-employer base rate plus four rate factors; 8.5% if unregistered)
- Wyoming Department of Revenue, Excise Tax Division, Excise Tax FAQs (mandatory statewide 4% sales and use tax plus voter-approved pennies)
- Authored by Munib Ur Rehman · Reviewed by Nausheen Shahid, LMN Tax Inc. Not affiliated with the IRS. For informational purposes only.