For three-phase high frequency (HF) ac link inverter with passive loads, a new commutation method based on state machine is proposed and analyzed. Previously, commutation techniques based on state machine and without dead time for a single-phase HF ac link inverter was developed and studied. However, a single-phase ac link inverter has intrinsic double frequency ripple so the applications of it are limited. However, commutation methods for three phase HF ac link inverter are much less studied. In this paper, the state machine that is developed for the single-phase HF ac link inverter is implemented for each phase. Then, a new state machine for three phase HF ac link inverter with twelve states is proposed and implemented. The two state machines are simulated and implemented in Matlab/Simulink at various load conditions and switching frequencies and the THDs of the output currents are compared. The results show that implementing the newly developed state machine with twelve states removes the distortions in the output currents that implementing the state machine for single phase three times has. The simulation results show that in most of the simulation cases, THDs of the output currents are lower when the newly developed state machine for a three phase HF ac link inverter is implemented. The reasons why there are differences between the two methods and how the load inductance, the load resistance and the switching frequency make changes are deeply investigated.