Forming an LLC in
Alaska AK
Checked November 4, 2026 · How we score
Filing fee
$250
Articles of Organization
Annual fee
$50
per year, normalised
State income tax
0%
top rate
Cost rank
#43
of 51, first-year fees
Alaska LLC costs
| Filing fee | $250 |
|---|---|
| Annual report / franchise fee | $50 Biennial report: $100 due every two years by January 2 following the reporting year (≈$50 per year). |
| First-year state fees | $300 |
| Registered agent | Required (about $50–$300/year if you don't use your own address in the state) |
| Newspaper publication | No |
| Anonymous ownership | No |
| Processing time | 10 days |
Alaska taxes for LLCs
| Personal income tax (top) | 0% No state personal income tax. |
|---|---|
| Corporate income tax | 9.4% Graduated 0%–9.4% on income over $222,000 for C-corps; pass-through LLCs generally pay no entity-level income tax. |
| State sales tax | 0% |
| Franchise / gross receipts | No state sales tax, though many municipalities levy local sales tax up to about 7.5%. |
A single-member LLC is a disregarded entity: profit flows to the owner's personal return. Federal income tax applies in every state. Non-US owners without US-source business income generally owe no US income tax but must file Form 5472 with a pro-forma 1120 each year.
Pros and cons
Why form in Alaska
- No state personal income tax or state sales tax
- Biennial rather than annual reporting
- Cheap per-year upkeep ($50 normalised)
Watch out for
- $250 formation fee is above the national average
- Slower, paper-heavy processing than most states
Best for: Alaska-based operators and fishing or resource businesses · Owners who want no state income or sales tax
Alaska LLC: common questions
How much does an LLC cost in Alaska?
Filing the Articles of Organization in Alaska costs $250. After that, expect $100 every two years ($50 per year). Biennial report: $100 due every two years by January 2 following the reporting year (≈$50 per year). A commercial registered agent, if you need one, is typically $50–$300 a year extra.
Do I need a registered agent in Alaska?
Yes. Alaska requires every LLC to keep a registered agent with a physical street address in the state to accept legal and tax notices. You can act as your own agent if you live there, but non-residents and owners who want privacy usually pay a commercial agent, typically $50–$300 a year.
Can a non-US resident form an LLC in Alaska?
Yes. Alaska does not require US citizenship, residency or an SSN to own an LLC; you need a Alaska registered agent address and then an EIN from the IRS (by fax or mail with Form SS-4 if you have no SSN). A foreign-owned single-member LLC must also file Form 5472 with the IRS every year, even with no US income. Check what Alaska publishes, since member or manager names may appear in public filings.
Does Alaska have a state income tax?
No personal income tax on wages. undefined Corporate: Graduated 0%–9.4% on income over $222,000 for C-corps; pass-through LLCs generally pay no entity-level income tax.
Does Alaska have a sales tax?
Alaska has no state sales tax, but many cities and boroughs add local sales tax of up to roughly 7.5%. Check local rules where you operate, since remote sellers are also required to collect local tax in some jurisdictions.
Sources
Alaska Secretary of State business filings
- Alaska Secretary of State / business filing office
- Tax Foundation – 2026 state income tax rates
- LLC University – LLC filing and annual fees by state (cross-check)
Similar states
Not tax or legal advice. Rates and rules change; we check official sources and update every page, but verify with a licensed adviser in the country before acting. Spotted something out of date? Use the correction form below.