At a glance
| State estate tax | No |
|---|---|
| Estate top rate | — |
| Inheritance tax | No |
| Small-estate ceiling | $400,000Wyo. Stat. § 2-1-201 (SF0104, 2025) · eff. Jul 1, 2025 |
| TOD deed for real estate | AvailableWyo. Stat. § 2-18-101 et seq. (Nontestamentary Transfer of Real Property on Death Act) · 2013 |
| Community-property state | No |
Estate tax
Wyoming does not levy its own estate tax. An estate here is subject only to the federal estate tax, which most estates never owe — the federal exclusion is measured in the millions. See the federal lifetime exemption for how that works.
Inheritance tax
Wyoming has no inheritance tax — beneficiaries are not taxed on what they receive by the state. Wyoming imposes no inheritance tax on beneficiaries.
Probate basics
For estates whose Wyoming property, less liens, does not exceed $400,000, an heir may collect personal property by affidavit 30 days after death (Wyo. Stat. § 2-1-201) or use summary distribution to transfer real and personal property by court decree (§ 2-1-205).
Wyoming is a common-law (separate-property) state for ownership between spouses. A transfer-on-death deed for real estate is Available Wyo. Stat. § 2-18-101 et seq. (Nontestamentary Transfer of Real Property on Death Act) · 2013. The probate deadlines for this state — filing the will, the creditor-claim window, the inventory — are cited in the Executor & Heir’s Guide.
State-specific quirks
The small-estate ceiling doubled in 2025
2025 legislation (SF0104) raised the maximum estate value for distribution by affidavit and summary distribution from $200,000 to $400,000, effective for deaths on or after July 1, 2025. Deaths before that date still use the $200,000 limit.
Wyoming's own TOD-deed act
Wyoming's transfer-on-death deed is the "Nontestamentary Transfer of Real Property on Death Act" (§ 2-18-101, enacted 2013) — not the Uniform act adopted elsewhere. The deed is revocable but must be executed and recorded during the owner's lifetime to be effective.
Separate-property state, with a 30-day wait
Wyoming is a common-law state with no community property, so no full double step-up. The distribution-by-affidavit procedure also cannot be used until at least 30 days after death.
Where to read next
- the federal lifetime exemption — how the far larger federal exclusion works — and why a state tax can still apply below it
- funding a revocable trust — the most common way to keep property out of probate entirely
- the ILIT cluster — keeping a life-insurance death benefit out of a taxable estate
- the Executor & Heir's Guide — the probate deadlines for this state, cited to the statute
- ← Back to the 51-jurisdiction comparison
Sources & methodology
Methodology & sources
Every tax figure on this page links to the primary source it was verified against — a Wyoming statute or department-of-revenue page — with that source’s own effective date. Aggregator round-ups are never used as a source. State death and probate law changes every legislative session; this page carries the date it was last re-verified, and any figure that could not be confirmed from a primary source is flagged for you to check with the state rather than guessed. See our editorial standards.
This page is educational and is not legal or tax advice. Whether a death tax applies turns on residency, where property sits, and how title is held — details a general page cannot resolve. Confirm your own situation with a professional licensed in Wyoming.
Last verified July 20, 2026.