{"place":"Alaska","kind":"state","asOf":"2026-10-07","url":"https://gigaverse.ai/local/alaska","state":{"code":"AK","name":"Alaska","slug":"alaska","incomeTax":{"type":"none","flatRate2026":null,"lowestRate2026":null,"topRate2026":null,"topRateStartsSingle":null,"notes":"Alaska repealed its state income tax on individuals in 1980 (AS 43.20.011).","source":"https://doa.alaska.gov/dof/manuals/aam/resource/360.pdf"},"estimatedTax":null,"minimumWage2026":{"standard":14,"tippedCash":14,"tipCreditAllowed":false,"notes":"The minimum wage was $13.00 per hour until June 30, 2026, and rose to $14.00 on July 1, 2026 (Alaska Department of Labor). Alaska does not allow a tip credit, so employers must pay tipped workers the full state minimum wage before tips (U.S. DOL tipped-wage table, dol.gov/agencies/whd/state/minimum-wage/tipped).","source":"https://labor.alaska.gov/lss/whhome.htm"},"soleProprietorTaxes":[{"name":"Alaska business license (AS 43.70)","summary":"Alaska has no state income tax on sole proprietors, but anyone doing business in Alaska needs a state business license. The license costs $50 per year for a new license or renewal. This is a licensing fee, not a tax based on income or receipts.","source":"https://www.commerce.alaska.gov/web/cbpl/BusinessLicensing/BusinessLicensingFormsFees"}],"contractorLaws":[{"name":"ABC test for unemployment insurance (AS 23.20.525(a)(8))","summary":"For the Alaska Employment Security Act, a worker counts as an employee unless the business shows that (A) the worker is free from its control and direction, (B) the work is outside its usual course of business or done outside all its places of business, and (C) the worker is customarily engaged in an independently established trade or business.","source":"https://www.akleg.gov/basis/statutes.asp?media=print&secStart=23.20.525&secEnd=23.20.525"}],"notes":"Alaska has no state individual income tax, so there are no state estimated payments for individuals."},"stateRetirementProgram":{"state":"Alaska","code":"AK","programName":null,"status":"none","employerMandate":null,"mandateMin":null,"keyDates":null,"covers1099":null,"selfEnroll":"n/a","sourceUrl":"https://cri.georgetown.edu/states","note":"No enacted state-facilitated program.","lastVerified":"2026-09-09"},"city":null,"guides":[{"audience":"consultants","url":"https://gigaverse.ai/local/alaska/consultants"},{"audience":"freelancers","url":"https://gigaverse.ai/local/alaska/freelancers"},{"audience":"content-creators","url":"https://gigaverse.ai/local/alaska/content-creators"},{"audience":"entrepreneurs","url":"https://gigaverse.ai/local/alaska/entrepreneurs"},{"audience":"gig-workers","url":"https://gigaverse.ai/local/alaska/gig-workers"},{"audience":"tipped-workers","url":"https://gigaverse.ai/local/alaska/tipped-workers"},{"audience":"tradespeople","url":"https://gigaverse.ai/local/alaska/tradespeople"}],"disclaimer":"Educational information for 2026, not tax, legal or investment advice. Sources are cited per fact."}