Educational information only, not tax advice. Rules and figures change — confirm your situation with a qualified Wyoming tax professional before filing.
Wyoming · USA · Short-term rental taxes
Short-Term Rental Taxes in Wyoming
Short term rental taxes in Wyoming: no state income tax, but stays under 30 days carry 4% state sales tax, a 5% statewide lodging tax and county or city add-ons, with profit reported federally.
The 30-Second Answer
- Short term rental taxes in Wyoming are all about the booking, not your income. Wyoming has no personal income tax, so your profit is taxed only federally.
- Every stay under 30 days is taxed. Guests pay the 4% state sales tax, the 5% statewide lodging tax, county sales tax and, in many towns, a local lodging tax. Stays of 30 continuous days or more fall outside the lodging tax.
- Airbnb collects in Wyoming, including the 2% resort district tax in Teton Village and Grand Targhee. For other channels and direct stays you need a sales/use/lodging tax licence and file monthly, quarterly or annually as the Department of Revenue assigns.
- Federal return only: report net rental income on Schedule E or Schedule C by April 15, 2027 for tax year 2026. Platforms issue Form 1099-K above $20,000 and 200 transactions.
Deductions
What Wyoming STR Hosts Can Deduct
With no state income tax, your deductions work on your federal return only, but every dollar still lowers your federal bill.
Sales, lodging and resort district taxes you collect belong to the state and local governments, not to you. Keep them out of rental income, or record them as income and deduct the same amount when remitted. Allocate costs between rental and personal days under IRC §280A if you use the property yourself.
Filing Calendar
Key Dates & Filing Calendar
Wyoming's sales and lodging tax runs on the filing frequency the Department of Revenue assigns you. Your only income-tax deadline is the federal one.
Wyoming gives vendors a prompt-pay credit for remitting by the 15th of the month the tax is due, capped at $500 across all locations. Annual filers are due January 31.
Wyoming Rules ch. 2 §5 — Reporting (filing frequency, due dates, prompt-pay credit); Wyoming Department of Revenue Excise Tax Division
Federal Tax Treatment
Passive Rental vs. Active Business: Which Applies to Your Wyoming STR?
Because Wyoming has no state income tax, the choice that shapes your tax bill is federal: is your rental passive (Schedule E) or an active business (Schedule C)?
Passive Rental — Schedule E
Where most cabins and condos land
- Report rents and expenses on Schedule E (Form 1040).
- No self-employment tax on net rental income.
- Passive-loss limits apply; the $25,000 allowance phases out between $100,000 and $150,000 of modified AGI.
- Depreciate the building over 27.5 years; furnishings acquired after January 19, 2025 can take permanent 100% bonus depreciation.
No ceiling; federal tax only, with passive-loss limits
Active Business — Schedule C
When you run it like a lodge
- Applies when the average stay is 7 days or less and you provide substantial services (daily housekeeping, meals, guiding).
- Net profit owes 15.3% self-employment tax; the Social Security part stops at the $184,500 2026 wage base.
- Losses may offset other income if you materially participate.
- May qualify for the §199A QBI deduction of up to 20% of qualified business income.
No ceiling; SE tax on top of federal income tax
Depreciation
Depreciation for Wyoming STR Properties
Depreciation is a federal deduction only in Wyoming, but it is often the largest one a host has.
| Asset | Typical write-off period | Notes |
|---|---|---|
| Residential rental building | 27.5 years (straight-line) | Land is not depreciable. On acreage, the land share of the price can be large. |
| Furniture, appliances & hot tubs | 5 years (MACRS) | Items acquired after January 19, 2025 qualify for permanent 100% bonus depreciation. |
| Decks, driveways, fencing & outbuildings | 15 years (MACRS) for land improvements | Outdoor improvements separate from the building itself. |
| Roof, windows & heating upgrades | 27.5 years | Improvements to the building follow the building's life. |
Cost segregation can move components into 5- and 15-year classes for faster deductions. Get professional advice before commissioning a study.
On sale, depreciation claimed is recaptured federally at up to 25%. Wyoming has no state income tax on the gain.
Sales & Lodging Taxes
Wyoming Sales and Lodging Taxes on Vacation Rentals
A Wyoming vacation rental carries two state-level charges, the 4% sales tax and the 5% lodging tax, plus county sales tax and any local lodging tax.
The Wyoming Department of Revenue Excise Tax Division administers state and local sales and lodging taxes on one return. Lodging tax applies to transient guests, meaning stays of less than 30 continuous days.
9% statewide, plus county sales tax and any local lodging tax
Wyoming Legislature — HB0134 (2020) statewide lodging tax; W.S. 39-15-101 and 39-15-204; Teton County — About Lodging Tax; Airbnb Help Center article 2338
| Booking type | Who collects & remits | What it means for your books |
|---|---|---|
| Airbnb booking | Airbnb collects state sales tax, state lodging tax, county sales tax, local lodging tax and the Teton Village / Grand Targhee resort district tax on stays of 29 nights or shorter | Keep Airbnb's tax reports; nothing further to file for those stays unless you hold a licence for other channels |
| Vrbo / Booking.com booking | Collection varies; check each booking breakdown | If a platform did not collect, report the stay on your own return |
| Direct booking | You collect sales and lodging tax and file with the Department of Revenue on your assigned schedule | Get a sales/use/lodging tax licence before your first direct stay and keep tax separate from rent |
Airbnb's Wyoming page lists the state lodging tax at 3%–5% and local lodging taxes at typically 1%–4%, so the split between state and local can differ by location (the 2020 law delayed the 2% local share in counties that already had their own lodging tax). Teton Village and Grand Targhee add a 2% resort district tax. Look up your address in the Department of Revenue's rate charts.
Platforms
Airbnb Tax in Wyoming: What the Platforms Collect
Airbnb collects Wyoming's sales and lodging taxes for you. Check other channels booking by booking, and remember IRS reporting follows federal thresholds.
| Platform | Reports your income | Collects the local lodging tax | Annual earnings summary |
|---|---|---|---|
| Airbnb | Form 1099-K above $20,000 and 200 transactions; 1099-MISC for other payments of $2,000+ | Yes — 4% sales tax, state lodging tax, county sales tax, local lodging tax and 2% resort district tax (Teton Village and Grand Targhee) | Earnings and tax reports in the host dashboard |
| Vrbo | Form 1099-K at the same federal thresholds | Not verified for Wyoming — check each booking breakdown | Annual payout summary in the owner dashboard |
| Booking.com | Varies by payment model | Not verified for Wyoming — confirm on your statements, especially if the guest pays at the property | Invoices and payout statements in the extranet |
| Direct bookings | No third-party reporting; you report all income | No — you collect and remit to the Wyoming Department of Revenue | Your own ledger |
Using More Than One Platform?
Each platform remits only on its own bookings. If you also take Vrbo, Booking.com or direct stays, your Wyoming return must cover every stay the platforms did not, so track all channels in one ledger.
US Reporting — 1099-K, Not DAC7
DAC7 is an EU directive and does not apply to Wyoming rentals. US platforms report host payouts on Form 1099-K once gross payments exceed $20,000 and 200 transactions in the year. All rental income is taxable federally whether or not a form arrives.
Airbnb Help Center — Occupancy tax collection and remittance in Wyoming (airbnb.com/help/article/2338); IRS — Form 1099-K
Illustrative P&L: A Wyoming Mountain Condo
Example: a condo earning $60,000 in rents (excluding sales and lodging taxes paid by guests). For illustration only — not tax advice.
Record-Keeping
Stay Audit-Ready: What to Keep and How Long
Wyoming hosts answer to the IRS on income and to the Department of Revenue on sales and lodging tax.
| Keep | How long | Why |
|---|---|---|
| Booking records (dates, nights, guest, rate, channel) | At least 3 years after filing | Shows which stays were under 30 continuous days (taxable) and supports rental vs. personal days |
| Platform statements showing taxes collected | At least 3 years after filing | Proves Airbnb or another platform remitted the sales and lodging tax |
| Sales/use/lodging returns and payment confirmations | At least 3 years after filing | Evidence for direct stays and your prompt-pay credit |
| Expense receipts and invoices | 3 years from filing (6 if income is understated by more than 25%) | Supports federal deductions on Schedule E or C |
| Purchase documents, improvements and depreciation schedule | Until 3 years after you sell | Needed for basis, gain and depreciation recapture |
Wyoming has no state income tax return, so the Department of Revenue's interest in you is your sales and lodging tax filings. Keep those records separate from your federal file.
Estimator
Short-Term Rental Tax Estimator
Plug in your bookings and costs to see your likely taxable position.
Your Numbers
Total short-term-rental income, before costs.
Allowable running costs, mortgage interest, depreciation and platform fees.
Your top income-tax band, as a percentage.
Estimated tax owed
Income tax on your net rental profit at your marginal rate.
Illustrative estimate. A simplified model to orient you — it is not tax advice. Confirm your situation with a qualified local professional.
Sources & notes
This page is for education only and is not tax or legal advice. Confirm current rates for your address with the Wyoming Department of Revenue and a qualified tax professional before filing.
- Wyoming Legislature — HB0134 (2020), statewide lodging tax — 5% assessment on lodging services: 3% state tourism, 2% local; effective January 1, 2021; local option capped at 2%. https://wyoleg.gov/2020/Enroll/HB0134.pdf
- W.S. 39-15-204 — Local sales and lodging tax rates — City/town lodging tax up to 2%; county general sales tax up to 2%. https://law.justia.com/codes/wyoming/title-39/chapter-15/article-2/section-39-15-204/
- W.S. 39-15-101 — Definitions — Lodging services to transient guests; transient guest = less than 30 continuous days. https://codes.findlaw.com/wy/title-39-taxation-and-revenue/wy-st-sect-39-15-101/
- Wyoming Rules ch. 2 §5 — Reporting — Monthly, quarterly or annual filing; due dates; next business day rule; prompt-pay credit capped at $500. https://www.law.cornell.edu/regulations/wyoming/011-2-Wyo-Code-R-SS-2-5
- Wyoming Department of Revenue — Excise Tax Division — Sales/use/lodging registration, rate charts and WYIFS filing. https://excise-tax-div.wyo.gov/salesuselodging-tax
- Teton County — About Lodging Tax — 5% statewide lodging tax, 2% retained locally. https://www.tetoncountywy.gov/469/About-Lodging-Tax
- Uinta County — Incentives — Wyoming imposes no personal income tax. https://uintacountywy.gov/208/Incentives
- Airbnb Help Center — Occupancy tax collection and remittance in Wyoming — Taxes and rates Airbnb collects in Wyoming. https://www.airbnb.com/help/article/2338
- IRS — Understanding your Form 1099-K — Federal third-party reporting for payment platforms. https://www.irs.gov/businesses/understanding-your-form-1099-k
Questions
Frequently Asked Questions — Wyoming STR Taxes
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