Alaska LLC Annual Report and Franchise Tax (2026)

Fact-checked by the LegalGlass editorial team against primary sources · Published Aug 6, 2026 · Last updated Aug 6, 2026

Alaska limited liability companies (LLCs) must file an annual report with the Alaska Division of Corporations, Business and Professional Licensing. The report is due by January 2 each year, with a grace period until February 1, and carries a $100 filing fee. Alaska does not impose a state-level franchise tax or corporate/individual income tax on LLCs.

Quick Answer

Filing requirement: Annual Report
Agency: Alaska Division of Corporations, Business and Professional Licensing
Due date: January 2 (grace period until February 1)
Filing fee: $100 (2026)
Filing method: Online or mail/fax
Franchise tax: None
State income tax: None

Alaska LLC Annual Report Overview

Every limited liability company registered to do business in Alaska, whether domestic or foreign, is required to file an annual report with the Alaska Division of Corporations, Business and Professional Licensing (DCBPL), which is part of the Department of Commerce, Community, and Economic Development. This report ensures the state has up-to-date information about your LLC, primarily its registered agent and principal office address.

Unlike many other states, Alaska does not impose a state-level franchise tax on LLCs. Furthermore, Alaska does not have a state corporate income tax or individual income tax, which simplifies the state tax obligations for most LLCs. The annual report is primarily an informational filing with a fee, not a tax return.

The requirement to file an annual report is a fundamental aspect of maintaining an LLC's good standing with the state. Failure to file can lead to penalties, including administrative dissolution or revocation of authority for foreign LLCs. For a general overview of this requirement across states, see our guide on annual reports for LLCs.

Due Date and Grace Period

The Alaska LLC annual report is due by January 2 of each year. This date applies to all LLCs, regardless of when they were formed or registered in Alaska. For example, an LLC formed in July 2025 would still have its first annual report due by January 2, 2026.

The DCBPL provides a grace period for filing. If the annual report is not filed by January 2, the LLC has until February 1 to submit the report without incurring a late penalty. If January 2 or February 1 falls on a weekend or holiday, the due date shifts to the next business day.

It is crucial to mark these dates on your calendar to avoid delinquency. The DCBPL typically sends reminders, but ultimately, it is the LLC's responsibility to ensure timely filing. You can verify your LLC's due date and filing history using the Alaska entity search portal.

Annual Report Filing Fee

The filing fee for the Alaska LLC annual report is $100. This fee is non-refundable and must be submitted along with the annual report form. The fee schedule is published by the DCBPL and is subject to change, so it's always advisable to confirm the current fee on the official fee schedule before filing.

This $100 fee is the primary recurring state cost for maintaining an Alaska LLC, in the absence of state franchise or income taxes. There are no additional fees for filing within the grace period, but late fees may apply if the report is filed after February 1.

Payments can typically be made by credit card for online filings or by check or money order for mail-in submissions. Ensure your payment method is valid and sufficient to cover the fee to prevent rejection of your filing.

How to File the Alaska Annual Report

The Alaska LLC annual report can be filed in two primary ways:

Online Filing: The most efficient method is to file online through the DCBPL's online filing system. This system allows you to search for your entity, access the annual report form, update information, and pay the filing fee electronically. Online filings are generally processed faster than mail or fax submissions.
Mail or Fax Filing: You can also download a paper annual report form from the DCBPL website, complete it, and submit it by mail or fax. When filing by mail, include a check or money order for the filing fee. For fax filings, you will typically need to provide credit card information on the form.

Regardless of the method chosen, ensure all information is accurate and complete. Common information requested on the annual report includes:

The LLC's legal name.
The LLC's current registered agent name and physical street address in Alaska. For more information, see Alaska registered agent requirements.
The LLC's principal office address.
The names and addresses of the LLC's managers or members, if applicable.
A brief statement of the nature of the LLC's business.

It is important to keep your registered agent information current, as this is how the state and other parties will deliver official notices and service of process to your LLC. If your registered agent changes, you must update this information with the DCBPL.

Penalties for Non-Compliance and Administrative Dissolution

Failure to file the Alaska LLC annual report by the February 1 grace period deadline will result in your LLC being listed as "delinquent" in the state's records. This status can have several negative consequences:

Loss of Good Standing: A delinquent status means your LLC is not in good standing with the state, which can affect its ability to obtain loans, enter into contracts, or conduct certain business activities.
Administrative Dissolution: If the delinquency continues, the DCBPL may administratively dissolve your LLC. Administrative dissolution means the state officially terminates your LLC's legal existence. This can lead to the loss of limited liability protection, potentially exposing members to personal liability for the LLC's debts and obligations.
Inability to Transact Business: A foreign LLC that fails to file its annual report may have its certificate of authority revoked, preventing it from legally transacting business in Alaska.

If your LLC is administratively dissolved, you may be able to reinstate it by filing all delinquent annual reports and paying all associated fees and penalties. The process for reinstatement is outlined on the DCBPL website. Reinstatement can be a more complex and costly process than simply filing on time.

Alaska State Taxes for LLCs (No Franchise or Income Tax)

One of Alaska's most business-friendly features is the absence of several common state-level taxes. For LLCs, this means:

No State Franchise Tax: Alaska does not impose a franchise tax on LLCs. Franchise taxes are typically levied on businesses for the privilege of doing business in a state, often based on net worth or capital.
No State Corporate Income Tax on LLCs: While Alaska does have a corporate income tax, it generally applies to corporations. LLCs, by default, are typically treated as pass-through entities for federal income tax purposes (either a disregarded entity or a partnership) and are not subject to the state's corporate income tax unless they elect to be taxed as a corporation.
No State Individual Income Tax: Alaska does not have a state individual income tax. This means that the profits of an LLC, which pass through to the owners' personal income, are not subject to state income tax in Alaska.

Despite the absence of these taxes, LLCs in Alaska are still responsible for federal taxes, including federal income tax and self-employment taxes (Social Security and Medicare) for members. Most LLCs will need a federal Employer Identification Number (EIN) from the IRS, especially if they have employees or multiple members. For more information on federal tax obligations, refer to the IRS guidance on LLCs.

Local taxes, such as sales tax or property tax, may still apply depending on your business activities and location within Alaska. It is advisable to check with local municipal authorities for any specific local tax requirements.

Dissolving an Alaska LLC

If you decide to close your Alaska LLC, simply stopping operations or neglecting to file annual reports is not sufficient. To formally terminate your LLC's legal existence and avoid ongoing obligations or potential liabilities, you must properly dissolve it with the DCBPL.

The process generally involves:

Winding up business affairs, including paying debts and distributing assets.
Obtaining a tax clearance from the Alaska Department of Revenue, confirming all state tax obligations have been met.
Filing a Certificate of Dissolution with the DCBPL. This form officially notifies the state of your intent to dissolve and formally terminates the LLC once processed.

Failing to properly dissolve an LLC can lead to continued annual report obligations and potential administrative dissolution, which may not fully relieve the members of all responsibilities. For detailed steps, consult the DCBPL's dissolution guidelines or our general guide on how to dissolve an LLC.

Frequently Asked Questions

What is the Alaska LLC annual report?

The Alaska LLC annual report is a mandatory filing with the Division of Corporations, Business and Professional Licensing that updates the state on your LLC's current information, such as its registered agent and principal office address. It is due by January 2 each year.

When is the Alaska LLC annual report due?

The Alaska LLC annual report is due by January 2 each year. If January 2 falls on a weekend or holiday, the due date is the next business day. There is a grace period until February 1.

How much does the Alaska LLC annual report cost?

The filing fee for the Alaska LLC annual report is $100. This fee is paid to the Alaska Division of Corporations, Business and Professional Licensing.

Does Alaska have a franchise tax for LLCs?

No, Alaska does not impose a state-level franchise tax on limited liability companies. LLCs are also not subject to state corporate income tax or individual income tax in Alaska.

What happens if I don't file my Alaska annual report?

If you fail to file your Alaska annual report by the February 1 grace period deadline, your LLC will be listed as 'delinquent.' Continued delinquency can lead to administrative dissolution, meaning the state will terminate your LLC's legal existence.

How do I file the Alaska LLC annual report?

You can file the Alaska LLC annual report online through the Division of Corporations, Business and Professional Licensing's online filing system. You can also file by mail or fax using a paper form.

More Alaska business guides

Articles Of Organization Business Entity Search Dba Filing Dissolve An Llc In Form An Llc In Llc Operating Agreement Llc Tax Filing Registered Agent

Sources

Alaska Division of Corporations, Business and Professional Licensing - Limited Liability Companies (LLCs).
Alaska Division of Corporations, Business and Professional Licensing - Annual Reports (due date, grace period).
Alaska Division of Corporations, Business and Professional Licensing - Corporations, Business & Professional Licensing Fee Schedule ($100 annual report fee).
Alaska Division of Corporations, Business and Professional Licensing - Registered Agent Information.
Alaska Division of Corporations, Business and Professional Licensing - Corporations, Business & Professional Licensing Forms (paper annual report form).
Alaska Division of Corporations, Business and Professional Licensing - Reinstatement (delinquency, administrative dissolution).
Alaska Division of Corporations, Business and Professional Licensing - Dissolution.
Alaska Department of Revenue - Tax Forms and Publications (no state income tax forms for individuals).
Alaska Department of Revenue - Corporation Income Tax (applies to corporations, not default LLCs).
Internal Revenue Service (IRS) - Limited Liability Company (LLC) (federal tax treatment).
Internal Revenue Service (IRS) - Get an Employer Identification Number (EIN).
Alaska Division of Corporations, Business and Professional Licensing - Name Availability.
Alaska Division of Corporations, Business and Professional Licensing - Entity Search.
Alaska Division of Corporations, Business and Professional Licensing - Online Filing.
Alaska Statutes - AS 10.32.010 (Annual Report for Corporations) (similar requirements for LLCs under AS 10.50.010).
Alaska Statutes - AS 10.50.010 (Limited Liability Companies) (general provisions).

LegalGlass provides general information for educational purposes and is not a law firm or a substitute for advice from a licensed attorney or tax professional. Laws, fees, and thresholds change; verify current requirements with the Alaska Division of Corporations, Business and Professional Licensing and the Alaska Department of Revenue before acting.