How to Form a Corporation in Alaska
By Edmond Hui · Facts verified July 29, 2026 against primary state sources

What you file in Alaska
Incorporation filing
| Document | Articles of Incorporation, Form 08-400 (Domestic/Alaskan Business Corporation), filed with the Division of Corporations, Business and Professional Licensing (DCBPL) |
| Fee | $250 |
| Recurring report | Biennial Report (filed online through the DCBPL Division of Corporations; $100 for a domestic corporation, $200 for a foreign corporation), every two years, $100 |
| First report due | Due by January 2 of the applicable filing year, every two years, keyed to the year of formation (even-year formations report in even years; odd-year formations in odd years); the filing period opens about three months before the due date. A one-time initial report (no charge) is also required after incorporation. |
This page covers the state filing and the charges that follow it. For the procedural side (name availability, registered agent, bylaws and the federal EIN), see the formation guide and how to get an EIN, both of which apply to corporations as well as LLCs.
What it costs to incorporate and stay filed
State filing charges only. Corporate income tax and franchise tax are excluded. Both depend on income or net worth, so no flat figure would be true for every corporation.
| Charge | Amount | How often |
|---|---|---|
| Articles of Incorporation, Form 08-400 (Domestic/Alaskan Business Corporation), filed with the Division of Corporations, Business and Professional Licensing (DCBPL) | $250 | One time |
| Biennial Report (filed online through the DCBPL Division of Corporations; $100 for a domestic corporation, $200 for a foreign corporation) | $100 | Every two years |
| First-year state filing charges | $300 | N/A |
| Five-year state filing charges | $500 | N/A |
Alaska is the 46th cheapest of 49 states on the incorporation filing fee alone. Nationally the fee runs from $35 in Montana to $300 in Texas, averaging $113.49. It is a one-off charge, so over five years it is usually outweighed by the recurring report fee and any annual franchise or minimum tax.
States that are cheaper to incorporate in
A cheaper filing fee elsewhere rarely saves money if you actually operate in Alaska. Every state sets its own threshold for what counts as transacting business, and where that threshold is met an out-of-state corporation is generally required to register as a foreign corporation. Which would mean fees in both states rather than one. Whether it applies to you depends on facts this page cannot see, so check foreign qualification in Alaska before incorporating elsewhere to save on the filing fee.
Alaska corporation vs Alaska LLC
State filing charges only. Corporate income tax and franchise tax are excluded because both depend on income or net worth, so no flat figure exists for either entity.
| Corporation | LLC | |
|---|---|---|
| Formation filing fee | $250 | $250 |
| Report cadence | Every two years | Every two years |
| Report fee | $100 | $100 |
Both entities cost $250 to file in Alaska, so the filing fee is not a reason to pick one over the other.
Full Alaska LLC cost breakdown · LLC vs C-corp explained · LLC vs S-corp explained
State taxes an Alaska corporation pays
Corporate income tax
| Applies | Yes |
| Rate | Graduated corporation net income tax from 0% to 9.4%, in increments of $24,000/$25,000 of taxable income: 0% on taxable income of $25,000 and below, up to 9.4% on taxable income of $222,000 and over (based on federal taxable income with Alaska adjustments). Filed on Form 6000. |
Alaska publishes no corporate franchise or gross-receipts tax.
What these totals leave out: the filing-charge figures on this page are what you pay the business filing office. They exclude corporate income tax and any franchise or gross-receipts tax, because both depend on income, net worth or receipts. The section above sets out what Alaska levies, or that it levies neither. Where a state's franchise tax carries a flat minimum, that minimum is an unavoidable annual cost these totals do not include, and over five years it can be the larger number.
C-corp return: Form 6000 (Alaska Corporation Net Income Tax Return)
Electing S-corporation status in Alaska
Alaska follows the federal S election. Full Alaska S-corporation election guide.
Frequently Asked Questions
Where these numbers come from
This page covers the state filing required to incorporate in Alaska and the charges that follow it. Every figure was checked against Alaska's own published sources on July 29, 2026, the state business filing agency's fee schedule, the governing statute, and where a state tax applies, the state Department of Revenue. Commercial formation-service pages were used as leads only and are never cited. Anything the review could not confirm from an official source is left blank on this page rather than filled with an estimate.
Corporate income tax and franchise tax are quoted as the state publishes them, as rate schedules and thresholds, and are excluded from every dollar total here. They depend on income or net worth, so there is no flat figure that would be true for every corporation.
Primary sources:
- https://www.commerce.alaska.gov/web/cbpl/corporations/corpformsfees/formsbyentity.aspx
- https://www.commerce.alaska.gov/web/cbpl/corporations/biennialreports.aspx
- https://tax.alaska.gov/programs/programs/index.aspx?60380
- https://tax.alaska.gov/programs/programs/help/faq/faq.aspx?60380
- https://tax.alaska.gov/programs/programs/forms/index.aspx?60380
This guide is general information, not legal or tax advice, and reading it does not create an attorney-client relationship. It describes rules that can differ from state to state, and fees, rates, forms and deadlines can change after we review them. It cannot tell you what applies to your own business: that turns on where the business is formed, where it operates and how it is taxed. Confirm anything you rely on with the state or federal agency concerned, or with a licensed attorney or CPA, before you act on it.
More for Alaska LLCs
Start and set up
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- Alaska LLC compliance overview
- Alaska annual report guide
- Alaska late fee guide
- Alaska certificate of good standing
- Change your Alaska registered agent
- Alaska business license guide
- General contractor licensing in Alaska
- Plumbing licensing in Alaska
- Landscaping licensing in Alaska
- Cleaning business licensing in Alaska
- Alaska LLC reinstatement
- How to dissolve an Alaska LLC
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Edmond Hui · Founder, MyStateLLC
Edmond Hui is a software engineer and serial entrepreneur based in New York who has founded multiple online businesses across e-commerce, media, and information publishing. Before transitioning into tech, he spent years as a commercial real estate professional closing deals totaling over 100,000 square feet, giving him firsthand experience with business formation and entity structuring. He built MyStateLLC to provide the free, state-specific LLC guidance he wished existed when forming his own companies.