At a glance
- Corporate tax
- 0%–9.4% graduated
- Tax on wages
- None
- Sales tax
- None statewide; local taxes vary
- Economic nexus
- $100,000 statewide (local taxes)
- Minimum wage
- $14.00/hr (from Jul 1, 2026)
- UI wage base
- $54,200
- New-employer UI rate
- 1.00% (+0.50% employee)
- Paid leave program
- None
- Annual report
- Biennial report, $200 (foreign)
2026 figures, each explained with its source on the area’s page. On top of the federal baseline.
Setup, in order
Register with the Division of Corporations
Before transacting business in AlaskaApply for a Certificate of Authority as a foreign business corporation ($350).
Get an Alaska business license
Before doing business; renew by Dec 31Get a state business license ($50 a year or $100 for two years).
Open a UI account
Before the first Alaska payrollRegister with the Department of Labor for unemployment insurance; withhold the 0.50% employee share.
Get workers’ compensation
Before the first employee startsBuy workers’ compensation coverage for Alaska employees.
Report new hires
Within 20 days of hireReport each new employee to the state.
Register with ARSSTC if needed
When Alaska sales exceed $100,000Register with the Alaska Remote Seller Sales Tax Commission once statewide gross sales pass $100,000.
The six areas
- AccountingAccounting and state tax in AlaskaAlaska taxes corporations at graduated rates from 0% to 9.4%, conforms to the federal code by reference, and apportions with three factors — property, payroll and sales.Corporate tax rates0% to 9.4%
- ReceivablesReceivables and sales tax in AlaskaAlaska has no state sales tax, but member municipalities collect local sales tax from remote sellers with over $100,000 of statewide sales through ARSSTC; SaaS taxability varies locally.State sales taxNone
- PayablesPayables and contractors in AlaskaAlaska has no state 1099 filing and no state use tax; local sales taxes collected through ARSSTC are the only tax that shows up on vendor invoices.State 1099 filingNone
- PayrollPayroll taxes and employer rules in AlaskaAlaska payroll has no income tax withholding, but employees pay 0.50% UI alongside the employer’s 1.00% on $54,200, with a $14.00 minimum wage, daily overtime and paid sick leave.Minimum wage$14.00 an hour
- ComplianceCompliance and filings in AlaskaA Delaware corporation registers in Alaska for $350, files a $200 biennial report, keeps a $50-a-year state business license, and files Form 6000 30 days after its federal return.Certificate of Authority$350
- AdvisoryAdvisory: credits and decisions in AlaskaAlaska has no personal income or state sales tax, but corporations pay graduated tax up to 9.4% on a three-factor share, and local sales taxes reach remote sellers through ARSSTC.Individual income taxNone
Who you register with
- Alaska Department of Revenue — Tax DivisionCorporate income tax (Form 6000) and estimated payments
- Alaska Department of Labor and Workforce DevelopmentUnemployment insurance (employer and employee contributions), wage and hour, workers’ comp
- Division of Corporations, Business and Professional LicensingCertificate of Authority, biennial report and the state business license
- Alaska Remote Seller Sales Tax Commission (ARSSTC)Single registration and filing for local sales taxes in member municipalities
- Alaska Department of Revenue — Treasury Division, Unclaimed PropertyAnnual unclaimed property report
Common questions
Does Alaska tax a small corporation’s income?
On income, yes — but only above $25,000 of Alaska taxable income, which is taxed at 0%. Rates then step up in increments of $24,000 or $25,000 until the top 9.4% rate applies from $222,000. There is no minimum tax, so a loss-making company owes nothing.
Do we collect sales tax from Alaska customers?
Alaska has no state sales tax, but many municipalities do. A remote seller with more than $100,000 of statewide gross sales registers with the Alaska Remote Seller Sales Tax Commission and collects the local tax for member municipalities that have adopted the uniform code.
Do we file 1099s with Alaska?
No. With no individual income tax, Alaska doesn’t collect 1099s. Contractor classification still matters for unemployment insurance and workers’ compensation, which the Department of Labor administers.
Do Alaska employees pay unemployment insurance?
Yes. Alaska’s unemployment insurance has an employee contribution: 0.50% of wages up to $54,200 in 2026, withheld by the employer and remitted with the employer’s own contribution on the quarterly report.
What does a Delaware corporation need to operate in Alaska?
Two registrations. The Division of Corporations issues a Certificate of Authority to a foreign business corporation ($350: a $150 fee and $200 tax), and the same division issues the state business license ($50 a year or $100 for two). Renewing the business license requires the corporation to be in good standing.
Do Alaska founders pay state tax on an exit?
Alaska has no individual income tax, so founders and employees who live there owe no state tax on salary or on gains from selling their shares — the federal QSBS question is the only one. The corporation itself is taxed on its Alaska-apportioned income.
Sources
Checked against each agency’s own page on . Rates and thresholds change, usually on January 1.
- Alaska DOR Tax Division — Corporate income tax
- Alaska DOR Tax Division — Corporate income tax FAQs
- Alaska DOR Tax Division — Notice: corporate income tax payments (Aug 15, 2024)
- Alaska Remote Seller Sales Tax Commission — FAQs
- Alaska Remote Seller Sales Tax Commission — Sellers, member jurisdictions and code
- Alaska DOLWD — Unemployment insurance tax rates for new (industry) employers, 2026
- Alaska DOLWD — 2026 unemployment insurance tax rates
- Alaska DOLWD Wage and Hour — Minimum wage notice
- Alaska DOLWD Wage and Hour — Frequently asked questions
- Alaska Division of Corporations — Corporation forms & fees
- Alaska Division of Corporations — Application for Certificate of Authority, foreign business corporation (08-414)
- Alaska Division of Corporations, Business and Professional Licensing — Business licensing forms & fees
- Alaska Unclaimed Property — Reporting guidelines
General information for US companies, not tax, legal or accounting advice for yours. Rules and thresholds change; confirm the specifics with a CPA or the agency before you act on them.