Alaska Short-Term Rental Laws & Hotel Tax (2026)

State license required

Yes

Next rule change

May 1, 2027

The laws in brief

Who needs it

Every host collecting rental income needs the state business license. Hosts in Anchorage and Juneau also register each rental with the city, and hosts in Wasilla need a city short-term rental permit.^{2,11,12,16,22,30}

Issued by

Alaska Division of Corporations, Business and Professional Licensing (state); the city or municipality for the local registration

Valid for

The state business license is annual or two-year. Anchorage registrations run May 1 to April 30 and Juneau registrations renew every calendar year.

On listings

The number must appear on every listing

Platform checks

Anchorage, Juneau and Wasilla require the registration or permit number in every listing; Juneau requires platforms to make sure all active listings carry a valid number.

Fees

Who qualifies

• State: no residency, zoning or building test; any person collecting rental income needs the business license
• Anchorage: owner of any rental offered for fewer than 30 consecutive days; allowed by right in all residential zones and some commercial zones
• Juneau: every unit rented for fewer than 30 consecutive days, registered with the Sales Tax Office before operating
• Wasilla: short-term rentals are allowed by administrative permit in all districts except P-Public and I-Industrial, with no owner-residency requirement
• Seward: in residential zones the owner must live in the dwelling and may rent at most half the bedrooms (no more than 3); whole-house rentals only in commercial districts

How to apply

1. 1 Get an Alaska business license online from the state Division of Corporations, Business and Professional Licensing; an LLC or other entity registers first.
2. 2 Register the rental with the city where one is required: in Anchorage through the Municipal Clerk's online portal, in Juneau with the Sales Tax Office, in Wasilla with a Planning Department permit.
3. 3 Put the registration or permit number in every listing and advertisement.
4. 4 Register for the local lodging or sales tax that Airbnb does not collect (see the tax section).

Permit rules

Permits are set locally

Permits, zoning, safety and health rules come from the governments that regulate the property's location, so a host checks the state, city and borough before listing.³³

Advertised price must be the total price

Since May 12, 2025 a federal rule requires any advertised price for a short-term rental to show the total price, including mandatory fees; taxes and other government charges may be shown separately.^1,10 In force since May 12, 2025

State business license for rental income

Alaska requires a state business license from anyone collecting rental income, including from an Airbnb, a spare room or a mother-in-law apartment; the state issues no separate short-term rental permit.^2,11

Anchorage: free registration

Anchorage requires the owner of any rental offered for fewer than 30 consecutive days to register it with the Municipal Clerk. Registration is free and online, opened May 1, 2026 and renews every year by May 1.^12,14 Applies to: Anchorage · In force since May 1, 2026

Anchorage: registration number on every listing

Since July 31, 2026 an Anchorage rental may not post a listing or advertisement on any platform without its municipal registration number.¹² Applies to: Anchorage · In force since July 31, 2026

Anchorage: room tax registration for direct bookings

An Anchorage operator registers with the Treasury Division for the room tax before renting a room for fewer than 30 consecutive days, unless every booking goes through a registered hosting platform such as Airbnb.¹⁵ Applies to: Anchorage

Juneau: register each unit before renting

Juneau requires every operator to hold an Alaska business license and to register each rental unit with the City and Borough before operating. Registration is free, renews every calendar year, and the registration number must appear on every listing.¹⁶ Applies to: Juneau · In force since July 10, 2023

Juneau: platforms must check registration numbers

Since an ordinance adopted on May 20, 2025, booking platforms must make sure every active Juneau listing shows a valid registration number, and since July 1, 2025 they collect and remit Juneau's taxes.¹⁶ Applies to: Juneau · In force since July 1, 2025

Fairbanks: state and city licenses, room tax account

A host in the City of Fairbanks needs a state business license and a city business license ($50 for a new license) and must register with the City Finance Department as a room rental taxpayer.^18,19 Applies to: Fairbanks

Wasilla: city short-term rental permit

Renting a home, part of a home or an accessory building in the City of Wasilla for fewer than 30 consecutive days requires a city short-term rental permit, a city business license and the permit number in all advertising; permits expire after five years.^9,22,23 Applies to: Wasilla

Soldotna: lodging tax registration certificate

A Soldotna operator applies for a city Certificate of Registration for each lodging facility before renting it for fewer than 30 consecutive days, and displays the certificate.²⁰ Applies to: Soldotna · In force since January 1, 2025

Mat-Su Borough: bed tax account

Anyone providing traveler accommodations in the Mat-Su Borough, including inside the City of Wasilla, collects the borough bed tax and files a return every quarter.²¹ Applies to: Mat-Su Borough

Seward: annual permit, inspection and commercial insurance

Seward requires a $30 business license, a $50 short-term rental permit per rental unit and a $45 life-safety inspection per property, plus proof of commercial insurance; permits run January 1 to December 31 and the permit number must appear in advertisements.³⁰ Applies to: Seward · In force since January 9, 2023

Anchorage: allowed by right in residential zones

Short-term rentals are allowed by right in all residential zones of the Municipality of Anchorage and in some commercial zones, with no owner-occupancy rule or night cap.^3,12,14 Applies to: Anchorage · In force since May 1, 2026

Wasilla: most districts, no owner-residency rule

Wasilla allows short-term rentals by administrative permit in every district except Public and Industrial, and does not require the owner to live on the property.²² Applies to: Wasilla

Seward: owner must live there in residential zones

In every residential zoning district in Seward the owner named on the title must live in the dwelling to run a short-term rental; a whole house without the owner can be rented only in a commercial district.³⁰ Applies to: Seward

1. 1. Anchorage

   Municipality of Anchorage County

   Anchorage requires every short-term rental owner to register for free with the Municipal Clerk and, since July 31, 2026, to show the registration number on every listing. Rentals are allowed by right in all residential zones, and the room tax is 12%, collected by Airbnb.^{12,13,14,15,32}

   • Free registration, renewed by May 1 each year; registration opened May 1, 2026
   • Registration number required on all listings and advertisements from July 31, 2026
   • Allowed by right in all residential zones and some commercial zones; no night cap
   • Room tax 12% of the listing price including the cleaning fee, collected by Airbnb

2. 2. Fairbanks

   Fairbanks North Star Borough

   Fairbanks has no short-term rental permit. Hosts in the city hold a state and a city business license and register with the City Finance Department as a room rental taxpayer, paying the 8% city room tax themselves; outside the city limits the borough's 8% room tax applies.^4,5,18,19

   • State and city business licenses; the city license is $50 when new
   • Register as a room rental taxpayer with the City Finance Department
   • City room tax 8% of the daily rate; the borough's 8% room tax applies outside the city
   • Airbnb's Alaska tax page does not list Fairbanks; an ordinance of April 13, 2026 requires platforms to collect the city tax

3. 3. Homer

   Kenai Peninsula Borough

   Homer has no short-term rental permit; an ordinance to regulate them was not adopted. Hosts charge the 7.85% sales tax (4.85% city plus 3% borough) and report it to the Kenai Peninsula Borough.^25,26,32

   • No city short-term rental permit or registration
   • Sales tax 7.85%: 4.85% city plus 3% Kenai Peninsula Borough, remitted to the borough
   • Airbnb does not collect the tax; the host adds and remits it

4. 4. Juneau

   City and Borough of Juneau County

   Juneau requires an Alaska business license and a free annual registration for each unit, with the number on every listing. Taxes total 14% (5% sales plus 9% hotel), collected by Airbnb since July 1, 2025, and an unregistered listing costs $100 a day.^16,17,32

   • Register each unit with the Sales Tax Office before operating; free, renewed each calendar year
   • Registration number on every listing; platforms verify it
   • Sales tax 5% plus hotel-room tax 9%, total 14%; cleaning fee taxed at 5% only
   • Fine: $100 per day for a listing live without registration

5. 5. Soldotna

   Kenai Peninsula Borough

   Soldotna charges a 4% city lodging tax on rentals under 30 days, in effect since January 1, 2025, and operators register for a city Certificate of Registration. The 3% borough sales tax on rents applies as well, and the host collects both.^20,27

   • Lodging tax 4% of the lodging rent, effective January 1, 2025
   • Certificate of Registration required for each lodging facility, displayed at the property
   • Quarterly returns, due the first business day after the month that follows each quarter
   • Airbnb does not collect the tax; the host adds it to the listing

6. 6. Wasilla

   Matanuska-Susitna Borough

   Wasilla requires a city business license and a short-term rental permit from the Planning Department, with the permit number in all advertising; rentals are allowed in all districts except Public and Industrial with no owner-residency rule. Airbnb collects the city's 2.5% sales tax, and the Mat-Su Borough's 5% bed tax is paid by the host.^{9,21,22,23,24,32}

   • City business license and short-term rental permit required; the permit expires after five years
   • Allowed by administrative permit in all districts except Public and Industrial; owner need not live there
   • Maximum eight overnight guests, two on-site parking spaces, $1,000,000 liability coverage, smoke and CO alarms
   • Permit number must appear in all advertising

7. 7. Seward

   Kenai Peninsula Borough

   Seward has the strictest rules among the largest Alaska markets: in residential zones the owner must live in the dwelling and may rent at most half the bedrooms (three at most), and whole-house rentals are allowed only in commercial districts. Hosts pay a $30 business license, a $50 permit per unit and a $45 inspection each year, and a 4% city bed tax.^27,30,31

   • Annual short-term rental permit with the city business license: $30 license, $50 per rental unit, $45 inspection
   • Residential zones: owner must live there; half the bedrooms, at most three
   • Whole-house rentals without the owner only in commercial districts
   • Proof of commercial insurance required; permit number in advertisements

What the host still handles

• An Alaska business license from the state (about $50 a year)
• Anchorage: a room tax Certificate of Registration with the Treasury Division for bookings made outside a registered platform
• Juneau: a sales-tax account with the City and Borough for stays booked directly rather than through a platform
• Fairbanks: registration as a room rental taxpayer with the City Finance Department, or with the Borough outside the city
• Mat-Su Borough: a bed tax account with quarterly returns
• Seward: a city bed tax account with the Finance Department, filed together with the short-term rental permit
• Soldotna: a lodging tax Certificate of Registration with the city
• Kenai Peninsula Borough: sales tax registration, which also covers the city sales tax in Homer, Soldotna, Seward and Kenai^{4,5,7,15,16,21,29,31,32}

No state short-term rental law

A 2023 bill for a state short-term rental registry (House Bill 184) never left its first committee, so registration, zoning and fines come from cities and boroughs.⁶

Anchorage: time to register after a violation notice

An Anchorage owner served a notice of violation for not registering gets 14 days to comply before fines may be imposed; an Assembly resolution asked enforcement staff to allow up to 30 days through September 30, 2026.^3,12 Applies to: Anchorage · In force since July 21, 2026

Homer: no short-term rental permit

Homer has no short-term rental permit or registration: a 2023 ordinance to regulate short-term rentals (Ordinance 23-61(S)) was not adopted, and hosts handle sales tax through the Kenai Peninsula Borough.²⁵ Applies to: Homer

Hosts handle taxes Airbnb does not collect

Even where Airbnb collects local taxes, hosts remain responsible for all other tax obligations, including other city and borough taxes and business licenses.³²

Wasilla: occupancy capped at eight

Overnight occupancy of a Wasilla short-term rental is limited to two people per bedroom plus two more, up to a maximum of eight, and two on-site parking spaces are required.⁹ Applies to: Wasilla

Wasilla: $1 million liability coverage

A Wasilla permit application must include a homeowner's rider or commercial policy that expressly covers short-term rentals, with at least $1,000,000 of liability and personal injury coverage per unit.⁹ Applies to: Wasilla

Wasilla: alarms and extinguisher

Each Wasilla short-term rental needs a working fire extinguisher, smoke alarms (one per bedroom plus one in each hallway) and carbon monoxide alarms (at least one per floor), a 24-hour local contact, and a septic inspection certificate where it has a septic system.⁹ Applies to: Wasilla

Seward: half the bedrooms, at most three

In Seward's residential zones an owner may rent up to half the home's bedrooms, rounded down, with a maximum of three; commercial districts allow up to five bedrooms before the property counts as a hotel or motel.³⁰ Applies to: Seward

• State: operating without an Alaska business license can bring a civil fine of up to $300.²
• Juneau: $100 for each day a listing is live without a registration.¹⁶
• Anchorage: fines for not registering may be imposed only after a notice of violation and a period to register (14 days in the ordinance, up to 30 days through September 30, 2026 under the Assembly resolution).^3,12
• Fairbanks North Star Borough: failing to comply with the room tax chapter is a violation punishable by a fine under the borough's penalty chapter.⁸

1. May 1, 2027 Upcoming
   First Anchorage registration renewals due

   Anchorage registrations issued in 2026 run May 1 to April 30, so owners renew by May 1, 2027.¹²

2. September 30, 2026
   Wasilla announces new short-term rental permitting and tax rules

   A notice dated September 30, 2026 says Wasilla's land development code now allows short-term rentals by administrative permit in all districts except Public and Industrial, and that platforms such as Airbnb and Vrbo must remit city sales tax.²²

3. July 31, 2026
   Anchorage listings must show the registration number

   From July 31, 2026 every Anchorage short-term rental listing and advertisement must display the municipal registration number, after the July 30 registration deadline.^12,13

4. July 21, 2026
   Anchorage Assembly asks for time to register before fines

   On July 21, 2026 the Assembly adopted Resolution 2026-213, asking enforcement staff to give owners up to 30 days after a violation notice to register, through September 30, 2026.^12,13

5. May 1, 2026
   Anchorage registration portal opens

   Anchorage's short-term rental registration opened on May 1, 2026, and bed and breakfast permits stopped being issued.^12,13

6. April 13, 2026
   Fairbanks makes platforms collect the city room tax

   The Fairbanks City Council adopted Ordinance 6345 on April 13, 2026, adding marketplace facilitators to the 8% room rental tax; it took effect six days later.⁴

7. December 16, 2025
   Anchorage Assembly passes registration ordinance

   The Anchorage Assembly approved Ordinance AO 2025-115(S-2) on December 16, 2025, requiring every short-term rental to register and allowing short-term rentals in all residential zones.^3,14

8. May 20, 2025
   Juneau requires platforms to check numbers and collect tax

   On May 20, 2025 the Juneau Assembly adopted Ordinance 2025-23(b)am, requiring hosting platforms to verify registration numbers and, from July 1, 2025, to collect and remit Juneau's sales and hotel-room taxes.¹⁶

9. May 12, 2025
   Federal total-price rule takes effect

   The FTC Rule on Unfair or Deceptive Fees began applying to short-term rentals, requiring advertised prices to include mandatory fees.¹⁰

10. January 1, 2025
    Soldotna lodging tax begins

    Soldotna's 4% lodging tax on short-term rentals took effect on January 1, 2025.²⁰

11. July 10, 2023
    Juneau creates short-term rental registration

    The Juneau Assembly adopted Ordinance 2023-26(c)(am) on July 10, 2023, creating a short-term rental registration program within the Sales Tax Office.¹⁶

12. January 9, 2023
    Seward adds permit fee and commercial insurance requirement

    On January 9, 2023 the Seward City Council passed Ordinance 2022-016, requiring proof of commercial insurance for short-term rentals, and Resolution 2023-006, setting a $50 permit fee per rental unit.³⁰

Estimate what a home could earn

1. 1. 16 CFR Part 464 - Rule on Unfair or Deceptive Fees · Electronic Code of Federal Regulations
2. 2. Statutes and Regulations, Business Licensing (March 2026) · Alaska Division of Corporations, Business and Professional Licensing
3. 3. AO No. 2025-115(S-2), Corrected: registration of short-term rentals (Anchorage Municipal Code ch. 10.90) · Anchorage Assembly
4. 4. Ordinance 6345, as Amended: marketplace facilitator and room rental tax · City of Fairbanks
5. 5. Section 8.48.020 Tax levy (Chapter 8.48 Room Tax) · Fairbanks North Star Borough Code
6. 6. HB 184: Short-term rental unit registry (33rd Legislature) · Alaska State Legislature
7. 7. Section 8.48.030 Operators exempt from room tax collection · Fairbanks North Star Borough Code
8. 8. Section 8.48.070 Prohibited acts and penalties · Fairbanks North Star Borough Code
9. 9. WMC 16.60.080 Specific use criteria - Short-term rentals · Wasilla Municipal Code
10. 10. The Rule on Unfair or Deceptive Fees: Frequently Asked Questions · Federal Trade Commission
11. 11. Airbnb, mother-in-law apartments, and property rental FAQs · Alaska Division of Corporations, Business and Professional Licensing
12. 12. Short Term Rental Registration Program · Municipality of Anchorage, Municipal Clerk's Office
13. 13. Short Term Rental Registration Deadline - July 30, 2026 · Municipality of Anchorage, Assembly
14. 14. Municipality of Anchorage will require registration for short-term rentals · Municipality of Anchorage, Mayor's Office
15. 15. Room Tax · Municipality of Anchorage, Treasury Division
16. 16. Short Term Rentals · City and Borough of Juneau, Finance Department
17. 17. Following ballot measure vote, bed tax rate to increase Jan. 1 · City and Borough of Juneau
18. 18. City Business License · City of Fairbanks, Clerk's Office
19. 19. City Business License FAQs · City of Fairbanks
20. 20. Lodging Tax · City of Soldotna, Finance Department
21. 21. Bed Tax · Matanuska-Susitna Borough
22. 22. News Flash: notice of important changes for rental businesses (September 30, 2026) · City of Wasilla
23. 23. Short-Term Rentals · City of Wasilla
24. 24. Sales Tax Information · City of Wasilla
25. 25. Short-Term Rentals · City of Homer, Community Development
26. 26. Doing Business in Homer: Frequently Asked Questions · City of Homer
27. 27. Sales Tax overview · Kenai Peninsula Borough
28. 28. Sales Tax FAQs · Kenai Peninsula Borough
29. 29. FAQs for Sellers · Alaska Remote Sellers Sales Tax Commission
30. 30. Short Term Rentals · City of Seward, Community Development
31. 31. About Our Government (taxation) · City of Seward
32. 32. Occupancy tax collection and remittance by Airbnb in Alaska · Airbnb Help Center
33. 33. Responsible hosting in the United States · Airbnb Help Center