Alaska LLC Cost and Filing Fees (2026)
To form an Alaska LLC, you file Articles of Organization (Form 08-400) with the Alaska Division of Corporations, Business and Professional Licensing, paying a $250 filing fee. An initial report is due within six months for $50, and a biennial report is required every two years with a $100 fee. Alaska does not have a state personal income tax.
Quick Answer
- Form
- Form 08-400, Articles of Organization
- Filing fee
- $250 (2026), to the Alaska Division of Corporations
- Agency
- Alaska Division of Corporations, Business and Professional Licensing
- Registered agent
- Required - an individual or entity with an Alaska street address
- Ongoing
- Biennial report ($100) due Jan 2 every two years
- State income tax
- None on individuals
Alaska Agency and Form: Division of Corporations, Form 08-400
An Alaska Limited Liability Company (LLC) is legally formed by filing Articles of Organization with the Alaska Division of Corporations, Business and Professional Licensing (often referred to as the Division of Corporations). The specific form for this purpose is Form 08-400, available from the Division's website. The filing of these articles, and their acceptance by the Division, officially creates the LLC under Alaska Statutes Title 10, Chapter 32.
Form 08-400 requires information such as the LLC's name, its duration, the name and address of its registered agent, and the names and addresses of its organizers. The LLC name must include a designator like "Limited Liability Company," "LLC," or "L.L.C." and must be distinguishable from other entities already registered with the Division. You can check name availability through the Division's online search portal. Filings can be submitted online through the Alaska Corporations System (ACS) or by mail. For a general overview of LLC formation, see how to form an LLC.
Alaska LLC Filing Fees (2026)
The primary cost to establish an Alaska LLC is the $250 fee for the Articles of Organization. However, there are additional fees for required reports and optional services. The table below details the common state fees for new Alaska LLCs, effective for 2026, based on the Alaska Division of Corporations fee schedule.
| Item | Form | Fee (2026) | Agency |
|---|---|---|---|
| Articles of Organization (create the LLC) | Form 08-400 | $250 | Division of Corporations |
| Initial Report (due within 6 months of formation) | Form 08-402 | $50 | Division of Corporations |
| Biennial Report (every two years) | Form 08-402 | $100 | Division of Corporations |
| Change of Registered Agent/Office | Form 08-401 | $25 | Division of Corporations |
| Name Reservation (120 days) | Form 08-403 | $25 | Division of Corporations |
| Federal EIN | IRS Form SS-4 | $0 (free) | IRS |
| Business License Application | Form 08-410 | $50 | Division of Corporations |
Expedited processing is available for an additional fee if faster turnaround is needed. The Division of Corporations offers various expedite options, so it is advisable to check their current fee schedule for precise amounts.
Alaska Registered Agent Requirement
Every Alaska LLC must continuously maintain a registered agent and a registered office in the state. The registered agent is the designated point of contact for receiving legal documents, such as service of process, and official correspondence from the state. The initial registered agent is named in the Articles of Organization (Form 08-400).
The registered agent must be an individual resident of Alaska or a domestic or foreign entity authorized to transact business in Alaska. The registered office must be a physical street address in Alaska, not solely a post office box. The agent must consent to serve in this capacity. You may appoint yourself, another member or manager, or a commercial registered agent service. If you need to change your registered agent or office, you must file Form 08-401, Statement of Change of Registered Agent and/or Office, with the Division of Corporations, along with a $25 fee. Failure to maintain a registered agent can lead to administrative dissolution of the LLC. For more information, see the national guide on registered agent requirements.
Initial and Biennial Reports
Alaska LLCs have ongoing reporting requirements to maintain their good standing with the state:
- Initial Report: An Alaska LLC must file an initial report (Form 08-402) within six months of its formation date. The filing fee for the initial report is $50. This report updates the Division of Corporations with current information about the LLC.
- Biennial Report: After the initial report, LLCs must file a biennial report (Form 08-402) every two years. The biennial report is due by January 2 of the reporting year. For example, if an LLC is formed in 2026, its first biennial report will be due by January 2, 2028. The filing fee for the biennial report is $100.
These reports can be filed online through the Alaska Corporations System (ACS). Failure to file the biennial report can result in the LLC being revoked or administratively dissolved by the Division of Corporations, which can lead to loss of liability protection and other legal complications. Reinstatement typically involves filing all delinquent reports and paying associated fees and penalties.
Alaska State Taxes and EIN
Alaska has a unique tax structure for businesses:
- No State Personal Income Tax: Alaska does not impose a state personal income tax. Since LLCs are typically pass-through entities for federal tax purposes (meaning profits and losses are passed through to the owners' personal tax returns), individual LLC members generally do not pay state income tax on their share of the LLC's profits in Alaska. This differs from states like California or New York which have state income taxes.
- No State Sales Tax: Alaska does not have a statewide sales tax. However, some municipalities and boroughs may levy local sales taxes. Businesses should check local jurisdiction requirements if they sell goods or services.
- Corporate Income Tax: Alaska does impose a corporate income tax on C corporations. If an LLC elects to be taxed as a C corporation, it would be subject to this tax. Most LLCs, however, do not make this election.
- Employer Identification Number (EIN): Most Alaska LLCs will need a federal Employer Identification Number (EIN) from the IRS. An EIN is required if the LLC has more than one member, has employees, or elects to be taxed as a corporation. The EIN is free to obtain directly from the IRS.
For specific tax obligations, it is advisable to consult with a tax professional familiar with Alaska tax law and federal tax regulations.
Business Licenses and Permits
Alaska requires most businesses to obtain a general Alaska Business License. This license is issued by the Alaska Division of Corporations, Business and Professional Licensing. The application fee for a new business license is $50. This license must be renewed annually. Some businesses may also require specific professional or occupational licenses depending on their industry and activities. For example, a restaurant would need health permits, and a construction company might need contractor licenses. These are typically issued by various state agencies or local governments. It is important to research all federal, state, and local licensing requirements applicable to your specific business operations. For general information, see business licenses and permits.
Operating Agreement
While Alaska law does not require an LLC to file an operating agreement with the Division of Corporations, it is a critical internal document for any LLC. An operating agreement outlines the ownership structure, management responsibilities, voting rights, profit and loss distributions, and procedures for admitting new members or dissolving the LLC. It serves as a contract among the members, providing clarity and helping to prevent disputes. Without an operating agreement, the LLC would be governed by Alaska's default statutory rules, which may not align with the members' intentions. It is advisable to have a written operating agreement in place shortly after forming the LLC.
Dissolving an Alaska LLC
To formally close an Alaska LLC, a Certificate of Dissolution must be filed with the Alaska Division of Corporations. This process typically involves several steps: winding up business affairs, paying off debts, distributing remaining assets, and obtaining any necessary tax clearances. The filing fee for a Certificate of Dissolution is $25. Simply abandoning an LLC can lead to ongoing reporting requirements, fees, and potential liabilities. Proper dissolution ensures the LLC is legally terminated and prevents future obligations. For more details, see how to dissolve an LLC.
Frequently Asked Questions
How much does it cost to start an LLC in Alaska?
The state filing fee for the Articles of Organization (Form 08-400) is $250, paid to the Alaska Division of Corporations. An initial report is due within six months for $50, and a biennial report every two years for $100.
What form do I file to create an Alaska LLC?
You file Form 08-400, Articles of Organization, with the Alaska Division of Corporations, Business and Professional Licensing. You can file online or by mail with the $250 fee.
Does an Alaska LLC need a registered agent?
Yes. Every Alaska LLC must continuously maintain a registered agent with a physical street address in Alaska. The agent receives legal and official mail.
What is the Alaska LLC biennial report fee?
The biennial report fee for an Alaska LLC is $100. It is due every two years by January 2, following the year of formation. For example, if formed in 2026, the first biennial report is due January 2, 2028.
Does Alaska have state income tax for LLCs?
Alaska does not impose a state personal income tax. LLCs are generally pass-through entities, so members typically pay federal income tax on their share of profits, but no state income tax in Alaska.
Is an operating agreement required for an Alaska LLC?
While Alaska law does not require filing an operating agreement, it is highly recommended. This internal document defines ownership, management, and operational rules for the LLC.
Related
- How to form an LLC (cluster hub)
- Registered agent requirements
- How to get an EIN
- LLC operating agreement
- Business licenses and permits
- How to dissolve an LLC
- How to form an LLC in Washington (sibling)
Sources
- Alaska Division of Corporations, Business and Professional Licensing - Limited Liability Companies (LLCs).
- Alaska Division of Corporations, Business and Professional Licensing - Corporations, Business & Professional Licensing Fee Schedule ($250 Articles of Organization, $50 Initial Report, $100 Biennial Report, $25 Change of Agent, $25 Name Reservation, $50 Business License, $25 Dissolution).
- Alaska Division of Corporations, Business and Professional Licensing - Corporations Forms (Form 08-400 Articles of Organization, Form 08-402 Biennial Report, Form 08-401 Statement of Change).
- Alaska Division of Corporations, Business and Professional Licensing - Registered Agent Information.
- Alaska Division of Corporations, Business and Professional Licensing - Biennial Reports.
- Alaska Department of Revenue, Tax Division - Alaska Income Tax (Corporate).
- Alaska Department of Revenue, Tax Division - Alaska Sales Tax (no statewide sales tax).
- IRS - Limited Liability Company (LLC) (federal default classification).
- IRS - Get an Employer Identification Number (EIN) (free EIN).
- Alaska Division of Corporations, Business and Professional Licensing - Name Availability Search.
- Alaska Division of Corporations, Business and Professional Licensing - Online Filing (Alaska Corporations System).
- Alaska Division of Corporations, Business and Professional Licensing - Dissolution.
- Alaska Division of Corporations, Business and Professional Licensing - Reinstatement.
- Alaska Statutes - Title 10, Chapter 32, Limited Liability Companies.
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 and Alaska Department of Revenue before acting.