At a glance
| State estate tax | No |
|---|---|
| Estate top rate | — |
| Inheritance tax | No |
| Small-estate ceiling | $50,000 personal / $100,000 vehiclesAlaska Stat. § 13.16.680 · current |
| TOD deed for real estate | AvailableAlaska Stat. § 13.48.010 (Uniform Real Property TOD Act) · current |
| Community-property state | No |
Estate tax
Alaska does not levy its own estate tax. An estate here is subject only to the federal estate tax, which most estates never owe — the federal exclusion is measured in the millions. See the federal lifetime exemption for how that works.
Inheritance tax
Alaska has no inheritance tax — beneficiaries are not taxed on what they receive by the state. Alaska imposes no inheritance tax.
Probate basics
Thirty days after death, a successor may collect assets by affidavit under AS 13.16.680 when the estate is only registered vehicles totaling no more than $100,000 plus other personal property not exceeding $50,000. Estates holding real property instead use summary administration.
Alaska is a common-law (separate-property) state for ownership between spouses. A transfer-on-death deed for real estate is Available Alaska Stat. § 13.48.010 (Uniform Real Property TOD Act) · current. The probate deadlines for this state — filing the will, the creditor-claim window, the inventory — are cited in the Executor & Heir’s Guide.
State-specific quirks
Community property is opt-in only
Alaska is not a default community-property state, but the Alaska Community Property Act (AS 34.77) lets spouses elect community-property treatment by agreement or through an Alaska community-property trust (open even to nonresidents), which can affect the basis step-up at the first death. The default remains separate property.
Two separate affidavit caps, and no real property
AS 13.16.680 sets independent ceilings — registered vehicles up to $100,000 and other personal property up to $50,000 — and the affidavit reaches no real property; realty must go through summary administration or a TOD deed.
A TOD deed must be recorded before death
A transfer-on-death deed under AS 13.48 is valid only if executed and recorded in the property's recording district before the transferor's death; an unrecorded deed does not pass title.
Where to read next
- the federal lifetime exemption — how the far larger federal exclusion works — and why a state tax can still apply below it
- funding a revocable trust — the most common way to keep property out of probate entirely
- the ILIT cluster — keeping a life-insurance death benefit out of a taxable estate
- the Executor & Heir's Guide — the probate deadlines for this state, cited to the statute
- ← Back to the 51-jurisdiction comparison
Sources & methodology
Methodology & sources
Every tax figure on this page links to the primary source it was verified against — a Alaska statute or department-of-revenue page — with that source’s own effective date. Aggregator round-ups are never used as a source. State death and probate law changes every legislative session; this page carries the date it was last re-verified, and any figure that could not be confirmed from a primary source is flagged for you to check with the state rather than guessed. See our editorial standards.
This page is educational and is not legal or tax advice. Whether a death tax applies turns on residency, where property sits, and how title is held — details a general page cannot resolve. Confirm your own situation with a professional licensed in Alaska.
Last verified July 20, 2026.