Jurisdiction detail
Alaska tax guide
A seeded subnational profile for Alaska, built on the schema from the world-class expansion plan.
Country
United States
Tax year
2026
Authority
Alaska Department of Revenue
Overview
Alaska has no state-level income tax or general sales tax. Many boroughs and municipalities impose local sales tax. Oil and gas production tax is the dominant state revenue source.
Individual income tax
This jurisdiction does not impose its own individual income tax.
Type: none
Business tax
Alaska corporate income tax progressive up to 9.4 percent.
Reference rate: 9.4%
Sales or indirect tax
Alaska has no general state sales tax.
Base rate: 0%
Many boroughs and cities impose local sales tax.
Deadlines and forms
Corporate net income tax returns due 30 days after federal due date.
Official authority
Visit Alaska Department of RevenuePrimary sources
- Alaska Department of RevenueVerified 2026-05-20
Important disclaimer
This library is for general tax education only. Always verify filing obligations, due dates, and tax consequences against the cited primary source or with a qualified tax professional.