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 — see the full Wyoming transfer-on-death deed guide for the requirements, revocation, and alternatives. 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
- Wyoming small-estate procedure — the state’s simplified transfer or administration route, eligibility rules, and claimant responsibilities.
- ← Back to the 51-jurisdiction comparison
Sources & methodology
Methodology & sources
Tax figures include citations and source effective dates. Unconfirmed figures direct readers to the state. Aggregator roundups are not sources. See our editorial standards.
General information, not legal or tax advice. Residency, property location, and title can change the result. A professional licensed in Wyoming can assess your situation.
Last verified July 20, 2026.