Alaska personal income tax rate
Personal income tax rate
Alaska does not impose a personal income tax.
Corporate income tax rate
There is a graduated rate from 2% to 9.4%. There is no minimum tax.
Note: The corporate income tax is not imposed on the first $25,000 of taxable income.
Out-of-state businesses may establish nexus with Alaska through economic nexus. Physical presence is not required to establish nexus with the state. Alaska has not adopted a factor presence or in-state gross receipts standard. Under Alaska law, a taxpayer has nexus by engaging in any activity from which income is derived in the state.
Franchise tax rate
Alaska does not impose a general franchise tax.
Sales/use tax
Alaska does not have a state-wide sales/use tax; however, some local jurisdictions impose local sales taxes. Local tax rates vary. Alaska Taxable is a yearly publication that lists all municipalities and the types of tax each locality levies. To simplify the administration of sales tax registration and remittance for remote sellers and marketplace facilitators, an online portal is available. An Alaska sales tax lookup map can also be accessed online.
Visit Alaska sales/use tax for additional detailed information. Consult the consolidated Alaska sales tax chart to view summarized material such as remote seller nexus rules, sales tax holidays and administration information.
Pass-through entity/general business taxes
Access Alaska business tax information for compliance obligations.
Alaska does not have owner-level personal income tax on pass-through entity income.
Due dates by tax type:
Review the state tax form instructions to the related form of interest for specific due date information. See the state tax forms tab in this roadmap for quick access.
State tax forms
Common state tax forms:
6000, Alaska Corporation Net Income Tax Return
6900, Partnership Information Return