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AK · payroll profile

Alaska

Everything an out-of-state employer needs before running a Alaska payroll: what to withhold, which form the employee signs, whether reciprocity applies, and who to register with.

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Personal income tax
None on wages
Reciprocal agreements
None
SUI wage base 2026
$54,200
Local income taxes
No

Income tax withholding

Imposes wage income tax No
Rate structure n/a
Withholding certificate none
Accepts federal Form W-4 No
Convenience-of-the-employer rule No
Nonresident withholding threshold From the first dollar
No personal income tax withholding. Employers must still register for and report Alaska unemployment insurance (including the employee UI contribution).
Local income taxes No
No state or local personal income tax. Alaska is the only state with an employee-paid unemployment insurance contribution in addition to the employer contribution.

Reciprocity

States that exempt Alaska residents

A Alaska resident working in these states files that state's certificate and is taxed only by Alaska.

District of Columbia

Unemployment insurance and paid leave

Taxable wage base 2026 $54,200
2025 base was $51,700.
New employer rate 1%
Experience rate range 1% – 5.4%
Experience-rating method payroll decline
Employee UI contribution Yes
Alaska is one of only three states with employee UI withholding. Employees pay 0.50% of wages up to the $54,200 taxable wage base for 2026 (maximum $271.00), withheld and remitted by the employer.
Paid family / medical leave No

Employer registration

Tax agency
Alaska Department of Revenue, Tax Division
UI agency
Alaska Department of Labor and Workforce Development, Employment Security Tax

Sources

labor.alaska.gov · tax.alaska.gov · taxfoundation.org · oui.doleta.gov · oui.doleta.gov · oui.doleta.gov · labor.alaska.gov

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This is a determination aid, not advice. StateSide encodes published state rules and applies them mechanically to the facts you enter. It does not know your entity structure, your nexus history, your equity compensation, or the dozens of exceptions that turn a clean rule into a judgement call. Every determination cites the state source it came from — verify against that source, and take anything consequential to a payroll tax professional before you act on it.