Alaska

What's New



By the Numbers

Personal Income Tax Features (2015)
Range of Tax Rates N/A
Standard Deduction
  • N/A
  • Personal Exemption N/A
    Dependent Exemption N/A
    Earned Income Tax Credit (EITC) None
  • No broad based personal income tax
  • Corporate Income Tax Features (2015)
    Range of Tax Rates N/A
    Income Level at Which Top Rate Applies N/A
    Combined Reporting 1.00% - 9.40%
    Apportionment Factor (Payroll) $220,000
    Apportionment Factor (Property) Yes
    Apportionment Factor (Sales) 33%
    Sales Tax Features (2015)
    State Sales Tax Rate N/A
    Average Local Sales Tax Rate 1.3%
    Average Combined State & Local Sales Tax Rate 1.3%
    State Sales Tax Treatment of Groceries N/A
    Local Sales Tax Treatment of Groceries Taxed
    Number of Services Taxed 1 out of 168 surveyed (2007)
    Streamlined Sales Tax Membership No
  • State taxes consumption of hotels, motels, and lodging
  • Property Tax Features (2015)
  • Provides a local option homestead exemption.
  • Provides large homestead exemption for the elderly and disabled.
  • Other Tax & Revenue Features (2015)
    Gasoline Tax Rate (per gallon) $0.11
    Diesel Tax Rate (per gallon) $0.08
    Cigarette Tax Rate (per pack) $2.00
    Estate or Inheritance Tax No
    Net Lottery Sales Per Capita N/A
    Tax Policy Oversight
    Tax Expenditure Report One-time release only
    Tax Incidence Analysis Capability None

    Last updated January 13, 2015