Alaska Short-Term Rental Laws (2026)
Alaska regulates short-term rentals primarily at the state level — below is the verified statewide rule set: whether Airbnb-style rentals are legal, what registration or permits apply, the lodging taxes owed, and how the rules are enforced. Each fact is quoted from official sources and stamped with the date we last verified it.
Alaska has no statewide short-term-rental permit, registry, sales tax, or lodging tax — the only state-level requirement is the generic Alaska business license ($50/year) that applies to any business. There is no state preemption statute: STR regulation is left entirely to municipalities, and home-rule cities and boroughs have broad constitutional power to license, zone, and tax STRs locally. A statewide STR registry bill (HB 184, 2023) died in committee, and a proposed 3% statewide bed tax (HB 310, introduced Feb 2026) remains stalled in committee. The one enacted statewide STR-related law is HB 13 (Chapter 25 SLA 2026, June 2026), which lets municipalities offer optional property-tax exemptions for dwellings converted from short-term rental to exclusive long-term rental use — an incentive, not a restriction on operators.
Reviewed by the STR Rule Watch research team against 12 official sources. How we verify data
Alaska statewide STR rules at a glance
| Legal status | Unregulated |
|---|---|
| Permit required | No |
| Total occupancy taxes | ~0% of gross revenue |
| Enforcement | No state agency enforces STR-specific rules because none exist; the Department of Commerce, Community, and Economic Development administers general business licensing. |
State law & local authority
The state imposes no STR zoning rules. Land use and STR regulation are entirely local: under Alaska Const. art. X, sec. 11, home-rule boroughs and cities 'may exercise all legislative powers not prohibited by law or by charter,' and no Alaska statute preempts or limits local STR bans, caps, registration, or taxation. Municipalities (e.g., Anchorage, Juneau) set their own STR rules.
State-level taxes
| Tax | Rate | Who collects |
|---|---|---|
| State sales taxAlaska levies no statewide sales tax. Many municipalities levy local sales taxes (roughly 1%-7.5%) that can apply to STR stays; remote/marketplace collection in many jurisdictions runs through the intergovernmental Alaska Remote Seller Sales Tax Commission. Platform collection varies by locality. | 0% | varies |
| State lodging (bed) taxNo statewide lodging tax exists as of 2026-07-20. HB 310 (introduced 2026-02-16) would impose a 3% state bed tax on room rents (rentals exceeding 30 days exempt) but is stalled in House Labor & Commerce. Numerous municipalities levy their own local bed/accommodations taxes collected per local ordinance. | 0% | varies |
Enforcement & penalties
No state agency enforces STR-specific rules because none exist; the Department of Commerce, Community, and Economic Development administers general business licensing. Generally applicable state safety law does reach STRs: AS 18.70.095 requires smoke detection devices to be installed and maintained in all dwelling units in the state (and carbon monoxide detectors in qualifying units), with landlords responsible for providing working devices at each occupancy.
Statewide sources
- Alaska State Legislature — HB 184 (33rd Legislature, 2023-2024), Short-Term Rental Unit Registry, bill historyretrieved July 20, 2026
- Alaska State Legislature — HB 310 (34th Legislature, 2025-2026), Room Rent Tax, bill historyretrieved July 20, 2026
- HB 310 bill text (version A) — 'An Act establishing a bed tax'retrieved July 20, 2026
- Alaska State Legislature — HB 13 (34th Legislature), Municipal Property Tax Exemptions (Chapter 25 SLA 26), bill historyretrieved July 21, 2026
- Enrolled HB 13 — new AS 29.45.050(aa), optional municipal property-tax exemption for STR-to-long-term-rental conversionsretrieved July 21, 2026
- Alaska Department of Revenue, Tax Division — Sales and Use Tax (state has no sales and use tax)retrieved July 21, 2026
- Alaska State Legislature — HB 139 (34th Legislature), Rent Governors Mansion, bill historyretrieved July 20, 2026
- Alaska Statutes AS 43.70.020 — Business license required (FindLaw reproduction of official code)retrieved July 20, 2026
- Alaska Statutes AS 43.70.030 — Business license fee (FindLaw reproduction of official code)retrieved July 20, 2026
- GSA SmartPay — Alaska Tax Information (no state sales tax)retrieved July 20, 2026
- Office of the Lieutenant Governor — Constitution of the State of Alaska, art. X, sec. 11 (home rule powers)retrieved July 20, 2026
- Alaska Statutes AS 18.70.095 — Smoke and carbon monoxide detection devices (Justia reproduction, 2024 code)retrieved July 20, 2026
City-level coverage in Alaska
We haven't published city-level rule pages for Alaskayet — statewide rules above are the operative layer we've verified. Cities may still impose zoning, business-license, or tax requirements on top. Request coverage for a specific Alaska city with a Pro account.
Compare every state at once in short-term rental laws by state or track Alaska rule changes on the change tracker.
This page is informational only and is not legal, tax, or financial advice. Regulations change frequently — verify current requirements with each jurisdiction before operating. HOA and condo rules may prohibit short-term rentals regardless of city law.