Alaska

Retirement income taxes in Alaska

Tax year 2026. Verified 2026-10-07.

Retirement income

Social Security

Not taxed: the state has no income tax.

Sources (7)

• Department of Revenue, Tax Division, Tax Types > Personal Income, 'Does Alaska have a personal income tax?'
• AS 43.20.011(a), heading and subsection (a); subsections (b), (c), (d) and (f) carry the same repeal note
• AS 43.20.012(a), whole subsection
• Tax Division Annual Report, fiscal year 2025, Program Detail - Corporate Income Tax, History, 1980 entry
• Laws of Alaska 1980, Second Special Session, ch. 1 (CSHB 1040), title, printed cover page
• Revenue Sources Book Fall 2025 (Department of Revenue, under AS 37.07.060(b)(4)), Chapter 2 Revenue Summary; FY 2025 history with FY 2026 and FY 2027 forecast; rows read: Table 2-1 (17), Table 6-1 (16), Tables 7-1 (23), 7-2 (45), 7-3 (20), 7-4 (9), 7-5 (12), 7-6 (15), 7-7 (12) = 169 rows
• Revenue Sources Book Fall 2025, Chapter 7, Corporate Income Tax description (Table 7-2 row 1; Table 6-1 Petroleum Corporate Income Tax)

Government pensions and plans, in-state and federal

Not taxed: the state has no income tax.

Sources (7)

• Department of Revenue, Tax Division, Tax Types > Personal Income, 'Does Alaska have a personal income tax?'
• AS 43.20.011(a), heading and subsection (a); subsections (b), (c), (d) and (f) carry the same repeal note
• AS 43.20.012(a), whole subsection
• Tax Division Annual Report, fiscal year 2025, Program Detail - Corporate Income Tax, History, 1980 entry
• Laws of Alaska 1980, Second Special Session, ch. 1 (CSHB 1040), title, printed cover page
• Revenue Sources Book Fall 2025 (Department of Revenue, under AS 37.07.060(b)(4)), Chapter 2 Revenue Summary; FY 2025 history with FY 2026 and FY 2027 forecast; rows read: Table 2-1 (17), Table 6-1 (16), Tables 7-1 (23), 7-2 (45), 7-3 (20), 7-4 (9), 7-5 (12), 7-6 (15), 7-7 (12) = 169 rows
• Revenue Sources Book Fall 2025, Chapter 7, Corporate Income Tax description (Table 7-2 row 1; Table 6-1 Petroleum Corporate Income Tax)

Government pensions and plans from other states

Not taxed: the state has no income tax.

Sources (7)

• Department of Revenue, Tax Division, Tax Types > Personal Income, 'Does Alaska have a personal income tax?'
• AS 43.20.011(a), heading and subsection (a); subsections (b), (c), (d) and (f) carry the same repeal note
• AS 43.20.012(a), whole subsection
• Tax Division Annual Report, fiscal year 2025, Program Detail - Corporate Income Tax, History, 1980 entry
• Laws of Alaska 1980, Second Special Session, ch. 1 (CSHB 1040), title, printed cover page
• Revenue Sources Book Fall 2025 (Department of Revenue, under AS 37.07.060(b)(4)), Chapter 2 Revenue Summary; FY 2025 history with FY 2026 and FY 2027 forecast; rows read: Table 2-1 (17), Table 6-1 (16), Tables 7-1 (23), 7-2 (45), 7-3 (20), 7-4 (9), 7-5 (12), 7-6 (15), 7-7 (12) = 169 rows
• Revenue Sources Book Fall 2025, Chapter 7, Corporate Income Tax description (Table 7-2 row 1; Table 6-1 Petroleum Corporate Income Tax)

Military retired pay

Not taxed: the state has no income tax.

Sources (7)

• Department of Revenue, Tax Division, Tax Types > Personal Income, 'Does Alaska have a personal income tax?'
• AS 43.20.011(a), heading and subsection (a); subsections (b), (c), (d) and (f) carry the same repeal note
• AS 43.20.012(a), whole subsection
• Tax Division Annual Report, fiscal year 2025, Program Detail - Corporate Income Tax, History, 1980 entry
• Laws of Alaska 1980, Second Special Session, ch. 1 (CSHB 1040), title, printed cover page
• Revenue Sources Book Fall 2025 (Department of Revenue, under AS 37.07.060(b)(4)), Chapter 2 Revenue Summary; FY 2025 history with FY 2026 and FY 2027 forecast; rows read: Table 2-1 (17), Table 6-1 (16), Tables 7-1 (23), 7-2 (45), 7-3 (20), 7-4 (9), 7-5 (12), 7-6 (15), 7-7 (12) = 169 rows
• Revenue Sources Book Fall 2025, Chapter 7, Corporate Income Tax description (Table 7-2 row 1; Table 6-1 Petroleum Corporate Income Tax)

Private pensions

Not taxed: the state has no income tax.

Sources (7)

• Department of Revenue, Tax Division, Tax Types > Personal Income, 'Does Alaska have a personal income tax?'
• AS 43.20.011(a), heading and subsection (a); subsections (b), (c), (d) and (f) carry the same repeal note
• AS 43.20.012(a), whole subsection
• Tax Division Annual Report, fiscal year 2025, Program Detail - Corporate Income Tax, History, 1980 entry
• Laws of Alaska 1980, Second Special Session, ch. 1 (CSHB 1040), title, printed cover page
• Revenue Sources Book Fall 2025 (Department of Revenue, under AS 37.07.060(b)(4)), Chapter 2 Revenue Summary; FY 2025 history with FY 2026 and FY 2027 forecast; rows read: Table 2-1 (17), Table 6-1 (16), Tables 7-1 (23), 7-2 (45), 7-3 (20), 7-4 (9), 7-5 (12), 7-6 (15), 7-7 (12) = 169 rows
• Revenue Sources Book Fall 2025, Chapter 7, Corporate Income Tax description (Table 7-2 row 1; Table 6-1 Petroleum Corporate Income Tax)

Private employer plan withdrawals (401(k) and similar)

Not taxed: the state has no income tax.

Sources (7)

• Department of Revenue, Tax Division, Tax Types > Personal Income, 'Does Alaska have a personal income tax?'
• AS 43.20.011(a), heading and subsection (a); subsections (b), (c), (d) and (f) carry the same repeal note
• AS 43.20.012(a), whole subsection
• Tax Division Annual Report, fiscal year 2025, Program Detail - Corporate Income Tax, History, 1980 entry
• Laws of Alaska 1980, Second Special Session, ch. 1 (CSHB 1040), title, printed cover page
• Revenue Sources Book Fall 2025 (Department of Revenue, under AS 37.07.060(b)(4)), Chapter 2 Revenue Summary; FY 2025 history with FY 2026 and FY 2027 forecast; rows read: Table 2-1 (17), Table 6-1 (16), Tables 7-1 (23), 7-2 (45), 7-3 (20), 7-4 (9), 7-5 (12), 7-6 (15), 7-7 (12) = 169 rows
• Revenue Sources Book Fall 2025, Chapter 7, Corporate Income Tax description (Table 7-2 row 1; Table 6-1 Petroleum Corporate Income Tax)

IRA withdrawals

Not taxed: the state has no income tax.

Sources (7)

• Department of Revenue, Tax Division, Tax Types > Personal Income, 'Does Alaska have a personal income tax?'
• AS 43.20.011(a), heading and subsection (a); subsections (b), (c), (d) and (f) carry the same repeal note
• AS 43.20.012(a), whole subsection
• Tax Division Annual Report, fiscal year 2025, Program Detail - Corporate Income Tax, History, 1980 entry
• Laws of Alaska 1980, Second Special Session, ch. 1 (CSHB 1040), title, printed cover page
• Revenue Sources Book Fall 2025 (Department of Revenue, under AS 37.07.060(b)(4)), Chapter 2 Revenue Summary; FY 2025 history with FY 2026 and FY 2027 forecast; rows read: Table 2-1 (17), Table 6-1 (16), Tables 7-1 (23), 7-2 (45), 7-3 (20), 7-4 (9), 7-5 (12), 7-6 (15), 7-7 (12) = 169 rows
• Revenue Sources Book Fall 2025, Chapter 7, Corporate Income Tax description (Table 7-2 row 1; Table 6-1 Petroleum Corporate Income Tax)

Dividends and interest

Not taxed: the state has no income tax.

Sources (7)

• Department of Revenue, Tax Division, Tax Types > Personal Income, 'Does Alaska have a personal income tax?'
• AS 43.20.011(a), heading and subsection (a); subsections (b), (c), (d) and (f) carry the same repeal note
• AS 43.20.012(a), whole subsection
• Tax Division Annual Report, fiscal year 2025, Program Detail - Corporate Income Tax, History, 1980 entry
• Laws of Alaska 1980, Second Special Session, ch. 1 (CSHB 1040), title, printed cover page
• Revenue Sources Book Fall 2025 (Department of Revenue, under AS 37.07.060(b)(4)), Chapter 2 Revenue Summary; FY 2025 history with FY 2026 and FY 2027 forecast; rows read: Table 2-1 (17), Table 6-1 (16), Tables 7-1 (23), 7-2 (45), 7-3 (20), 7-4 (9), 7-5 (12), 7-6 (15), 7-7 (12) = 169 rows
• Revenue Sources Book Fall 2025, Chapter 7, Corporate Income Tax description (Table 7-2 row 1; Table 6-1 Petroleum Corporate Income Tax)

Capital gains

Not taxed: the state has no income tax.

Sources (7)

• Department of Revenue, Tax Division, Tax Types > Personal Income, 'Does Alaska have a personal income tax?'
• AS 43.20.011(a), heading and subsection (a); subsections (b), (c), (d) and (f) carry the same repeal note
• AS 43.20.012(a), whole subsection
• Tax Division Annual Report, fiscal year 2025, Program Detail - Corporate Income Tax, History, 1980 entry
• Laws of Alaska 1980, Second Special Session, ch. 1 (CSHB 1040), title, printed cover page
• Revenue Sources Book Fall 2025 (Department of Revenue, under AS 37.07.060(b)(4)), Chapter 2 Revenue Summary; FY 2025 history with FY 2026 and FY 2027 forecast; rows read: Table 2-1 (17), Table 6-1 (16), Tables 7-1 (23), 7-2 (45), 7-3 (20), 7-4 (9), 7-5 (12), 7-6 (15), 7-7 (12) = 169 rows
• Revenue Sources Book Fall 2025, Chapter 7, Corporate Income Tax description (Table 7-2 row 1; Table 6-1 Petroleum Corporate Income Tax)

A deduction for all income, by age or low income

Does not apply: the state has no income tax.

Sources (5)

• Department of Revenue, Tax Division, Tax Types > Personal Income, 'Does Alaska have a personal income tax?'
• AS 43.20.011(a), heading and subsection (a); subsections (b), (c), (d) and (f) carry the same repeal note
• AS 43.20.012(a), whole subsection
• Tax Division Annual Report, fiscal year 2025, Program Detail - Corporate Income Tax, History, 1980 entry
• Revenue Sources Book Fall 2025 (Department of Revenue, under AS 37.07.060(b)(4)), Chapter 2 Revenue Summary; FY 2025 history with FY 2026 and FY 2027 forecast; rows read: Table 2-1 (17), Table 6-1 (16), Tables 7-1 (23), 7-2 (45), 7-3 (20), 7-4 (9), 7-5 (12), 7-6 (15), 7-7 (12) = 169 rows

Other state taxes on this income

None.

Sources (9)

• Revenue Sources Book Fall 2025 (Department of Revenue, under AS 37.07.060(b)(4)), Chapter 2 Revenue Summary; FY 2025 history with FY 2026 and FY 2027 forecast; rows read: Table 2-1 (17), Table 6-1 (16), Tables 7-1 (23), 7-2 (45), 7-3 (20), 7-4 (9), 7-5 (12), 7-6 (15), 7-7 (12) = 169 rows
• Revenue Sources Book Fall 2025, Chapter 7 Introduction
• Revenue Sources Book Fall 2025, Chapter 7, Corporate Income Tax description (Table 7-2 row 1; Table 6-1 Petroleum Corporate Income Tax)
• Revenue Sources Book Fall 2025, Chapter 7, Program Receipts list (Table 7-3 row 5, DCCED Business Licenses)
• Revenue Sources Book Fall 2025, Chapter 7, Mining License Tax description (Table 7-2 row 15)
• Revenue Sources Book Fall 2025, Chapter 7, Insurance Premium Tax description (Table 7-2 rows 6 and 23)
• Department of Labor and Workforce Development, Employment Security Tax, 'Rate/Taxable Wage Base' (the table's header and its 2026 row)
• Tax Division Annual Report, fiscal year 2025, opening paragraph (supporting list: Statement of Total Revenue Collected, 23 rows, Tax Division only)
• Department of Revenue, Tax Division, Tax Types > Personal Income, 'Does Alaska have a personal income tax?'

Local income taxes

None.

This rests on a search, not on a ban. We found no local government in Alaska levying an income, wage or payroll tax for tax year 2026: the Census of Governments records none of 180 Alaska local governments with an individual income tax amount (fiscal year 2022), and the state statutes we read name no such tax. The state constitution lets the state delegate taxing powers to organized boroughs and cities only; state law gives all municipalities, subject to other provisions of law, the general power "to levy a tax or special assessment, and impose a lien for its enforcement", and a home rule borough or city has all legislative powers not prohibited by law or charter, its charter taking effect, once a majority of those voting approve it, on the date the election is certified.

Sources (14)

• Alaska Constitution art. X, sec. 2 (Local Government Powers)
• Alaska Constitution art. X, sec. 11 (Home Rule Powers)
• Alaska Constitution art. X, sec. 9 (Charters), first sentence
• AS 29.35.010, lead-in
• AS 29.35.010(6)
• AS 29.04.010
• AS 29.04.020
• AS 29.10.200, lead-in (the list that follows has 67 items; none names an income, wage or payroll tax)
• AS 29.10.080(a), first sentence
• AS 29.35.665 (Municipal Port Authority Act)
• AS 29.35.865 (Regional Solid Waste Management Authority Act)
• AS 29.45.090(b) (Article 1, Municipal Property Tax)
• AS 29.45.100, second sentence
• AS 29.35.170(b)

Estate and inheritance taxes

Estate tax

Conditional: nothing is collected today. The law still imposes a tax on a resident's estate, measured by the federal credit for state death taxes, which federal law has not allowed for a death after December 31, 2004, so the Department of Revenue says Alaska no longer has an estate tax; the tax would revive, with no new state law, if Congress restored the credit.

Sources (5)

• AS 43.31.011, opening clause and paragraph (1)
• AS 43.31.400, whole section
• AS 43.31.141, first sentence
• Department of Revenue, Tax Division, Tax Types > Other Taxes, Estate Tax paragraph
• Revenue Sources Book Fall 2025 (Department of Revenue, under AS 37.07.060(b)(4)), Chapter 2 Revenue Summary; FY 2025 history with FY 2026 and FY 2027 forecast; rows read: Table 2-1 (17), Table 6-1 (16), Tables 7-1 (23), 7-2 (45), 7-3 (20), 7-4 (9), 7-5 (12), 7-6 (15), 7-7 (12) = 169 rows

Inheritance tax

No.

Sources (5)

• Revenue Sources Book Fall 2025 (Department of Revenue, under AS 37.07.060(b)(4)), Chapter 2 Revenue Summary; FY 2025 history with FY 2026 and FY 2027 forecast; rows read: Table 2-1 (17), Table 6-1 (16), Tables 7-1 (23), 7-2 (45), 7-3 (20), 7-4 (9), 7-5 (12), 7-6 (15), 7-7 (12) = 169 rows
• Revenue Sources Book Fall 2025, Chapter 7 Introduction
• AS 43.31.011, opening clause and paragraph (1)
• AS 43.31.141, first sentence
• AS 43.31.410, opening clause

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