Alaska taxes

Alaska has no personal income tax, so residents file no state income tax return. Every business needs an Alaska business licence, $100 every two years. LLCs, corporations and LLPs also file a biennial report, $100 every two years. A corporation also pays Alaska's corporate net income tax, even though its owners pay no personal income tax.

Personal income tax

Alaska does not tax personal income. There is no state income tax return to file and no Alaska tax on wages, business profit or investment income.

One thing to keep straight: the Permanent Fund Dividend is still taxable on your federal return, where it goes on Schedule 1 as other income. Alaska itself taxes none of it.

Personal income tax

None

State return

None to file

Permanent Fund Dividend

Taxable on the federal return only

Sole proprietor

A sole proprietor needs an Alaska business licence, $100 for two years, whatever the business earned. The fee drops to $50 for filers who qualify under AS 43.70.030(a)(1) or (2), which covers seniors and disabled veterans.

A sole proprietor does not register with the Corporations Section and files no biennial report. With no personal income tax, the licence is usually the only thing Alaska wants.

Single-member LLC

An Alaska LLC files a biennial report every two years, $100, due January 2 of the filing year. An LLC formed in an even year files in even years, and one formed in an odd year files in odd years. Filing on or after February 2 raises the fee to $137.50.

It also needs the business licence, a separate $100 every two years. Both are owed whatever the business earned. There is no Alaska income tax on the profit.

Partnership

A limited liability partnership files the biennial report, $100 every two years, due January 2 of its filing year. A limited partnership does not file one.

Every partnership needs the $100 business licence, also every two years. Alaska has no personal income tax, so the partners owe Alaska nothing on their share of the profit. A partnership with a corporation among its owners also files Form 6900, due the 15th day of the month after the federal Form 1065 is due.

S corporation

An S corporation files Form 6000, the Alaska corporation net income tax return, due the 15th day of the fourth month after its tax year ends.

An S corporation files the biennial report, $100 every two years, due January 2 of its filing year, and needs the $100 business licence, also every two years. Both are owed whatever the business earned.

Alaska has no personal income tax, so shareholders who live in Alaska owe no Alaska tax on their share of the profit.

C corporation

A C corporation pays the $100 biennial report fee and the $100 business licence, each every two years.

It also files Form 6000 and pays Alaska's corporate net income tax: nothing on the first $25,000 of Alaska taxable income, then 2% rising in steps to 9.4% on everything above $222,000. The return is due the 15th day of the month after the federal return, so May 15 for a calendar year. Owners often assume Alaska takes nothing because there is no personal income tax, but the corporation still owes it. A corporation selling into other states counts only its Alaska share, found by averaging its property, payroll and sales in Alaska. Oil and gas producers and transporters use a different formula.

Corporate net income tax

Graduated, on Alaska profit

Multi-state profit

Average of the Alaska shares of property, payroll and sales

Biennial report

$100 every two years

Business licence

$100 every two years

Estimate your state tax

Pick your business type and enter this year's numbers to see the state business tax Alaska charges. It assumes all your sales are in Alaska.

An estimate for planning, not tax advice.

Sources

• Alaska Statutes Title 43, Chapter 20 (corporate net income tax only; no individual income tax)
• commerce.alaska.gov Corporations Section, Biennial Reports and Biennial Report FAQs
• commerce.alaska.gov Corporation Forms & Fees (domestic LLC biennial report fee)
• commerce.alaska.gov Business Licensing, statutes and fees (AS 43.70.030)
• tax.alaska.gov Instructions for Form 6000 (2025), Who Must File and Return Due Dates
• dor.alaska.gov 15 AAC 20, Alaska Net Income Tax statutes and regulations, which impose the tax "at the rates set out by AS 43.20.011(e)" without reprinting them
• tax.alaska.gov Instructions for Form 6000, 2025 Alaska Corporation Net Income Tax Return, Tax Rate Table and Schedule I

Last reviewed August 2026.