Alaska: corporate income tax, no franchise tax and an annual report required.
Each fact below cites the agency page we read and the day we read it. Where a rule is still being confirmed, the page says so instead of showing a zero.
Verified facts
Corporate income tax
Yes
Graduated 0 percent to 9.4 percent: zero on taxable income under $25,000; 2 percent from $25,000; rising in steps to $10,830 plus 9.4 percent of taxable income over $222,000
Franchise or privilege
No
The Tax Division's official tax-type index lists no franchise or privilege tax. The taxes listed are alcoholic beverage, charitable gaming, commercial passenger vessel excise, corporate income, electric cooperative, employment security, estate, fisheries related, large passenger vessel gambling,…
Entity annual report
Yes
Due by January 2 for for-profit corporations, professional corporations, LLCs and LLPs; entities that first filed or registered in an even-numbered year report in January of every even-numbered year, and odd-numbered-year registrants report in January of every odd-numbered year. Reports marked after February 1 incur…
Return due date
Published rule
30 days after the federal return due date (May 15 for a calendar year C corporation, whose federal return is due April 15)
Extension
Not verified
Tax Division: 'Tax returns are due 30 days after the federal return due date. If the federal return is on extension, the Alaska return is automatically on extension.' and 'The payment due date cannot be extended.'
Not verifiedZero activity / minimum tax
No minimum corporate income tax: the statutory table taxes taxable income under $25,000 at zero
Long-form guide in professional review
Dates, extensions and payments
Filing and payment dates stay separate wherever the source supports it.
- Filing
Return filing
30 days after the federal return due date (May 15 for a calendar year C corporation, whose federal return is due April 15)
30 days after the due date of the corresponding federal return for the fiscal year
- Entity report
Entity report
Due by January 2 for for-profit corporations, professional corporations, LLCs and LLPs; entities that first filed or registered in an even-numbered year report in January of every even-numbered year, and odd-numbered-year registrants report in January of every odd-numbered year. Reports marked after February 1 incur…
Stated in the Division of Corporations 'Biennial Reports' instructions for for-profit corporations.
Email me the Alaska guide
We send you this page with its sources, and we tell you if a date changes.
Frequently asked questions
Does Alaska impose a corporate income tax?
Yes. Graduated 0 percent to 9.4 percent: zero on taxable income under $25,000; 2 percent from $25,000; rising in steps to $10,830 plus 9.4 percent of taxable income over $222,000 Form: Form 6000, Alaska Corporation Net Income Tax Return.
Does Alaska charge a franchise or privilege tax?
No. The official source consulted does not impose a franchise tax on corporations.
When is the Alaska corporate return due?
30 days after the federal return due date (May 15 for a calendar year C corporation, whose federal return is due April 15)
Does an extension also postpone the tax payment?
No. The extension moves the filing date, not the payment date; unpaid tax can accrue penalty and interest.
Related states
Chosen because their corporate filing profile matches this one.
Browse all 51 states and D.C.