Alaska LLC Cost in 2026: Formation Fee, Biennial Report and Other State Fees
Alaska LLC Cost in 2026: Formation Fee, Biennial Report and Other State Fees
The Alaska LLC filing fee is $250. That is the number to budget for when you file articles of organization, but it is not the full state cost. A biennial report, a statewide business license, a registered agent and local taxes all follow. This guide lists each state fee the Division of Corporations, Business and Professional Licensing charges, what it covers, and where to confirm it before you pay.
Alaska has no Secretary of State. LLC filings go to the Corporations Section of the Division of Corporations, Business and Professional Licensing in the Department of Commerce, Community, and Economic Development (DCCED). The statewide business license is handled by the same division, but it is a separate cost and a separate application.
Alaska LLC fees at a glance
| Fee | Amount | Notes |
|---|---|---|
| Articles of Organization (Form 08-0484) | $250 | One-time formation filing |
| Name reservation | $25 | Holds a name for 120 days |
| Biennial Report (domestic LLC) | $100 | Due January 2 every two years |
| Biennial Report late charge | $25 per year late, plus 10% of the total | Penalties apply after February 1 |
| Initial Report | No fee | Due within 6 months of formation |
| Change of registered agent (Form 08-409) | $25 | Cannot be changed on the Biennial Report |
| Certificate of compliance (good standing), online | $10 | Proof of good standing |
| Amendment, dissolution and most other LLC filings | $25 | Per filing |
| Statewide business license (new application, Form 08-4181) | $50 annual or $100 biennial | Separate from the entity filing |
| Foreign LLC registration (Form 08-0497) | $350 | For LLCs formed in another state |
| Foreign LLC Biennial Report | $200 | Every two years |
| Franchise tax | None | Alaska has no franchise tax |
Articles of organization: the $250 formation fee
Form 08-0484, the Articles of Organization for a domestic limited liability company, carries a $250 filing fee. Online filings post immediately through the Division's online filing system, which you reach from its Corporation Forms and Fees page. Paper filings take 10 to 15 business days from March through September and longer than 15 business days from October through February, so file online if timing matters.
Check the name before you pay. The name must include Limited Liability Company, or an abbreviation such as L.L.C. or LLC. An LLC cannot use Inc. The name must also be distinguishable on the record from names already on file, under 3 AAC 16.120(a). Adding LLC to an existing name does not make it distinguishable, so search the Division's business entity search first.
You may see older guides or regulation text that show $150. The regulation at 3 AAC 16.065(a) still prints $150 in some compilations, but the Division's current form and fee page list $250. Pay the amount on the current form, and confirm it on the Corporation Forms and Fees page before you file.
Expedited handling is a separate question. The regulation at 3 AAC 16.105 provides for a $150 expedite surcharge per filing. Division guidance we reviewed says the Division publishes no expedited or rush service, and the fast path is online filing, which posts immediately. Call the Corporations Section before you plan a timeline around a rush, and do not count on the surcharge unless the Division confirms it applies to your filing.
Name reservation: $25 for 120 days
A name reservation costs $25 and holds an available name for 120 days. It helps if you need time to line up a registered agent or finish your operating agreement, but it does not form the LLC. You still have to file the articles before the reservation runs out. Start at the Division's name reservation page.
Biennial report: $100 every two years
Alaska LLCs file a Biennial Report every two years, not annually. The report costs $100 for a domestic LLC. It is due January 2 in the year that matches the year you formed the LLC. An LLC formed in an even-numbered year files in every even-numbered year, and one formed in an odd-numbered year files in every odd-numbered year. An LLC formed in 2026, for example, files its first Biennial Report by January 2, 2028.
The deadline has real cost. Penalties apply after February 1, and the late charge is $25 per year plus 10% of the total. Put the due date on your calendar when you file the articles, because this is the filing most often missed. Registered agent changes cannot be made on the Biennial Report. Use Form 08-409 instead, which costs $25.
Initial report: no fee, due within six months
Every new LLC also owes an Initial Report within six months of formation. It carries no fee, but treat it as a required filing. Skipping a free form is an easy way to end up with a compliance problem.
The statewide business license
Before you engage in business activity in Alaska, you need a statewide business license under AS 43.70, issued by the Division of Corporations, Business and Professional Licensing. A new application costs $50 per year (Form 08-4181), and renewal costs $50 per year (Form 08-4617). Forming the LLC does not give you permission to operate, so budget for this separately. The license can also be issued on a two-year term at $100, and reduced $25 or $50 amounts apply to some applicants. Confirm which rate applies to you with the Division.
The only endorsement is for tobacco, at $100 per location, and a telemedicine business registration costs $100. Occupations regulated under AS 08 also need a professional license. Check these before you assume the $50 figure is your whole cost.
Registered agent: required, and priced by the provider
Every LLC must keep an Alaska registered agent and registered office, with both a physical Alaska street address and an Alaska mailing address. The agent may be an Alaska resident individual or a business, professional or nonprofit corporation authorized to transact business in Alaska. An LLC, LLP or LP cannot serve as registered agent, and an entity cannot be its own agent. Attorneys and incorporated law firms may act as agents. The state does not set the agent's fee, so compare quotes from providers.
Taxes: what Alaska does and does not charge
Alaska has no franchise tax, no state personal income tax and no statewide sales tax. An LLC taxed as a partnership or sole proprietorship owes no Alaska income tax on its earnings. An LLC that elects corporate taxation files the Alaska corporate net income tax, graduated from 0% to 9.4%. The 0% rate applies to taxable income of $25,000 and below, and the 9.4% rate applies to taxable income of $222,000 and above. Payment is due by the 15th day of the fourth month after the tax year closes, and returns are due 30 days after the federal due date. Confirm current details with the Department of Revenue's Tax Division at tax.alaska.gov.
Local fees: cities, boroughs and the Unorganized Borough
Alaska has no counties. Local government is organized into boroughs, cities and the Unorganized Borough, and local rules vary by place. A fee or rule in one city does not carry over to the next.
Local sales tax. No statewide sales tax applies, but 107 reporting municipalities levy local sales tax, ranging from 1% to 7% and typically 2% to 5%. The rate that applies depends on where the sale happens, so check the city or borough where you sell, and confirm the current rate and filing schedule with that municipality.
Bed tax. Many cities and boroughs levy a bed tax on lodging. If you rent rooms or short-term stays, check the local rate with the city or borough where the property sits.
General business licenses. Some cities require a local business license on top of the state license. Anchorage, Ketchikan and Homer do not. Check the city's own page, and confirm with the municipal clerk or finance office before you assume the answer for your address.
Foreign LLC fees
If your LLC was formed in another state but does business in Alaska, register it as a foreign LLC. Registration costs $350 under Form 08-0497. The regulation text in some compilations still prints $150 in 3 AAC 16.065, so confirm against the Division's current form. A foreign LLC files a foreign Biennial Report at $200 every two years, and it also needs the statewide business license.
Other filings
Amendments, dissolution and most other LLC filings cost $25 each. If you operate under a name other than your registered LLC name, a business name registration (DBA) costs $25 under Form 08-557. It requires an Alaska business license first. The DBA runs five years and is renewed for $25 (Form 08-560) in the fifth calendar year, between October 1 and December 31.
What a first-year state budget looks like
For a domestic LLC formed in 2026 on the simplest path, the first-year state cost is $300: $250 for the Articles of Organization and $50 for the statewide business license. Add $25 if you reserve a name first. The Initial Report costs nothing, and the first $100 Biennial Report falls due January 2, 2028. Registered agent service and any local license or tax are extra and depend on your city and your activity. This is a state-fee schedule, not a full startup budget.
Four mistakes that cost Alaska LLC owners money
- Paying $150 because an older guide says so, when the Division's current form lists $250.
- Planning for an annual report. The Biennial Report is due every two years, and late charges apply after February 1.
- Skipping the Initial Report because it has no fee.
- Assuming every city requires a local business license, or that none do. Anchorage, Ketchikan and Homer do not, and other cities do.
Where to confirm the numbers
Check these pages before you pay, since fees and forms change:
- Corporations Section: commerce.alaska.gov/web/cbpl/Corporations
- Corporation Forms and Fees: Corporation Forms and Fees page
- Online filing instructions: LLC articles online filing
- Business entity search: commerce.alaska.gov entity search
- Alaska Department of Revenue, Tax Division: tax.alaska.gov
- Alaska Small Business Development Center, for business advising: aksbdc.org
This guide is informational, not legal or tax advice. Fees, deadlines and local rules change, and the Division's current forms control. If your structure is complex, for example multiple owners with different tax positions, an LLC electing corporate taxation, or operations in more than one state, talk to an Alaska business attorney and a CPA before you file.