Educational information only, not tax advice. Rules and figures change — confirm your situation with a qualified Alaska tax professional before filing.
Alaska · USA · Short-term rental taxes
Short-Term Rental Taxes in Alaska
Short term rental taxes in Alaska are local: no state income or sales tax, but borough and city room taxes of 5–14% on stays under 30 days, a state business licence, and federal tax on your net rental profit.
The 30-Second Answer
- No Alaska income tax and no state sales tax. The short term rental tax Alaska hosts pay on profit is federal only, on Schedule E (or Schedule C for hotel-style operations) — hence the 22% estimator default.
- Lodging taxes are set by boroughs and cities: 12% room tax in Anchorage, 9% room tax + 5% sales tax (14%) in Juneau, 8% in the Fairbanks North Star Borough and a 5% bed tax in the Mat-Su Borough.
- Anyone collecting rental income needs an Alaska business licence ($50 a year), and most taxing municipalities also make you register each unit before you rent it.
- Airbnb collects and remits in Anchorage, Juneau and Wasilla. Anchorage and Juneau also require other hosting platforms to collect. Everywhere else, and on direct bookings, you file the local return yourself — usually quarterly.
Deductions
What Alaska STR Hosts Can Deduct
With no state income tax, deductions only matter on your federal return — ordinary and necessary rental costs reduce the profit the IRS taxes.
Room and sales tax you collect from guests is not your income and not a deduction — it passes through to the borough or city. If you also stay in the property, split costs between rental and personal days under IRC §280A.
Filing Calendar
Key Dates & Filing Calendar
Alaska has no state return for individuals, so your calendar is the local room-tax quarters plus the federal deadlines.
Juneau also works on a quarterly cycle and requires a return every quarter even with no direct sales; businesses with $20,000 or less a year can ask CBJ for annual filing.
Municipality of Anchorage Treasury — Room Tax; Matanuska-Susitna Borough — Bed Tax; City and Borough of Juneau — Short-Term Rentals; IRS
Federal Tax Treatment
Passive Rental vs. Active Business: How the IRS Sees Your Alaska STR
Because Alaska taxes neither income nor statewide sales, the big choice is federal — Schedule E rental or Schedule C business.
Rental activity — Schedule E
Where most Alaska hosts land
- Report rents and expenses on Schedule E (Form 1040); no self-employment tax.
- Depreciate the building over 27.5 years; furnishings faster (100% bonus depreciation for property acquired after Jan 19, 2025).
- Losses are passive; the $25,000 allowance for active participants phases out between $100,000 and $150,000 of MAGI.
- If the average stay is 7 days or less, it is not a 'rental activity' under the passive rules — talk to a preparer about material participation.
No income ceiling; passive-loss limits apply
Business — Schedule C
When you run it like a lodge
- Use Schedule C when stays average 7 days or less and you provide substantial services (daily housekeeping, meals, guided trips, transport).
- Net profit carries 15.3% self-employment tax up to the $184,500 2026 Social Security wage base.
- May qualify for the Section 199A QBI deduction of up to 20%.
- Losses can offset other income if you materially participate.
No ceiling; SE tax on net profit
Depreciation
Depreciation for Alaska STR Properties
Alaska follows no separate depreciation rules for individuals because it has no individual income tax — only the federal MACRS schedule matters.
| Asset | Typical write-off period | Notes |
|---|---|---|
| Residential rental building | 27.5 years (straight-line) | Land is not depreciable — split the purchase price between land and building. |
| Furniture, appliances & linens | 5 years (MACRS) | 100% bonus depreciation available for property acquired after Jan 19, 2025. |
| Hot tubs, sheds, decks & driveways | 15 years (MACRS) | Land improvements; also eligible for bonus depreciation. |
| Generators & heating equipment (separable) | 5–7 years (MACRS) | Only if identified as personal property, e.g. through a cost segregation study; otherwise part of the building. |
Cost segregation can move components out of the 27.5-year class. Keep invoices showing what was bought and when it was placed in service.
On sale, depreciation claimed is recaptured and taxed federally at up to 25% (unrecaptured §1250 gain). Alaska adds no state capital gains tax.
Local room, bed & sales tax
Alaska Lodging Tax: Borough and City Rates
The State of Alaska levies no sales tax, so every occupancy tax on a vacation rental is local — and a few towns add sales tax on top.
Each borough or city sets its own room (bed) tax and, in some places, a sales tax that also reaches short stays. The examples below are the published rates in four of the busiest STR markets.
0% state + local 5–14% in the markets shown
Municipality of Anchorage — Room Tax (muni.org); CBJ — Short-Term Rentals (juneau.org); FNSB Code 8.48.020; Mat-Su Borough — Bed Tax (matsu.gov)
| Booking type | Who collects & remits | What it means for your books |
|---|---|---|
| Airbnb booking (Anchorage, Juneau, Wasilla) | Airbnb collects and remits the local room / sales tax | Record gross payout and the tax Airbnb remitted separately; you still file where the municipality requires a return |
| Vrbo or other platform | Anchorage and Juneau require hosting platforms to register and collect; elsewhere check the platform's tax settings | Confirm in writing which taxes the platform remits so you don't double-pay or under-pay |
| Direct booking | You collect from the guest and remit to the borough or city | Register first, add tax to the guest invoice, file every quarter even with zero sales |
Anchorage has no sales tax; its 12% room tax applies to rentals of less than 30 days and Airbnb applies it to the listing price including cleaning fees. Rates elsewhere (Kenai Peninsula, Southeast towns) differ — check the Alaska Taxable report or your local finance office.
Platforms
Airbnb Tax in Alaska: What Platforms Collect and Report
Airbnb tax collection in Alaska covers only a few municipalities, and federal income reporting follows the 1099-K thresholds.
| Platform | Reports your income | Collects the local lodging tax | Annual earnings summary |
|---|---|---|---|
| Airbnb | Form 1099-K when 2026 payments exceed $20,000 and 200 transactions | Yes in Anchorage (12%), Juneau (5% sales + 9% room) and Wasilla (2.5% sales) — nowhere else in Alaska | Earnings dashboard and transaction history; 1099-K by February 1, 2027 |
| Vrbo | Form 1099-K at the same $20,000 / 200-transaction threshold | Required to collect in Anchorage and Juneau under local ordinance; confirm elsewhere | Payout and tax reports in the owner dashboard |
| Booking.com | Form 1099-K if you pass the federal thresholds | Don't assume it does — Juneau requires it; elsewhere add and remit the tax yourself | Monthly invoices and payout statements in the extranet |
| Direct bookings | No platform report; card processors may issue a 1099-K above the thresholds | No — you collect and file the local return | Keep your own booking ledger |
Listing on More Than One Platform?
The 1099-K threshold is per platform, so splitting bookings can mean no form at all — the income is still taxable. For local tax, keep a per-booking log showing which platform remitted room tax and which bookings you must remit yourself.
US Reporting: Form 1099-K (DAC7 Does Not Apply in Alaska)
DAC7 is an EU directive and does not reach US hosts. The IRS equivalent is Form 1099-K: platforms file it when your gross payments exceed $20,000 and 200 transactions in the year. Below that you still report every dollar of rent on Schedule E or C.
Airbnb Help Center — Alaska occupancy tax collection (airbnb.com/help/article/2294); IRS — Form 1099-K
Illustrative P&L: Anchorage Cabin on Schedule E vs. Schedule C
Illustrative Alaska STR with $40,000 of rent (room tax excluded — it passes through to the Municipality). Not tax advice.
Record-Keeping
Stay Audit-Ready: What Alaska Hosts Should Keep
Your auditors are the IRS and the borough or city finance office — keep records that satisfy both.
| Keep | How long | Why |
|---|---|---|
| Booking ledger (dates, nights, rate, cleaning fee, tax charged) | At least 4 years | Proves which stays were under 30 days and taxable, and which platform remitted |
| Local room / sales tax returns and payment confirmations | At least 4 years | Municipal auditors reconcile returns against platform and bank data |
| Alaska business licence and local STR registrations | While operating, plus 3 years | Juneau requires the registration number on every listing; Anchorage requires each rental business to register |
| Expense receipts (fuel, repairs, cleaning, fees) | 3 years from filing (6 if income under-reported by 25%+) | Supports Schedule E or C deductions |
| Purchase closing statement and depreciation schedule | Until 3 years after you sell | Needed for basis, depreciation recapture and gain on sale |
Juneau's registration number must appear in every public listing, and platforms are required to check it — keep your registration current each calendar year.
Estimator
Short-Term Rental Tax Estimator
Plug in your bookings and costs to see your likely taxable position.
Your Numbers
Total short-term-rental income, before costs.
Allowable running costs, mortgage interest, depreciation and platform fees.
Your top income-tax band, as a percentage.
Estimated tax owed
Income tax on your net rental profit at your marginal rate.
Illustrative estimate. A simplified model to orient you — it is not tax advice. Confirm your situation with a qualified local professional.
Sources & notes
Local rates change by ordinance. Rates here were checked in September 2026 against each municipality's own pages; confirm yours with the borough or city before you start collecting.
- Municipality of Anchorage — Room Tax — 12% on rentals of less than 30 days, registration, quarterly due dates, hosting-platform collection. muni.org/Departments/finance/treasury/programtaxes/roomtax/Pages/default.aspx
- City and Borough of Juneau — Short-Term Rentals — 5% sales + 9% room tax, STR registration, platform collection from July 1, 2025. juneau.org/finance/short-term-rentals
- Fairbanks North Star Borough Code 8.48.020 — Hotel-Motel Room Tax — 8% of daily rent. fnsb.borough.codes/FNSBC/8.48.020
- Matanuska-Susitna Borough — Bed Tax — 5% of overnight rental, quarterly returns due 30 days after quarter end. matsu.gov/services/bed-tax
- Airbnb Help Center — Occupancy tax collection in Alaska — Anchorage, Juneau and Wasilla collection. airbnb.com/help/article/2294
- Alaska Division of Corporations — Property Rental and Business Licensing FAQs — Business licence required for rental income; $50 per year. commerce.alaska.gov/web/cbpl/BusinessLicensing/PropertyRentalFAQs.aspx
- Alaska Office of the State Assessor — Alaska Sales Tax Information — 'The State of Alaska does NOT levy a sales tax.' commerce.alaska.gov/web/dcra/OfficeoftheStateAssessor/AlaskaSalesTaxInformation.aspx
- IRS — Topic No. 415, Renting Residential and Vacation Property — Schedule E vs. C, 14-day rule, personal-use allocation. irs.gov/taxtopics/tc415
Questions
Frequently Asked Questions — Alaska STR Taxes
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