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 — see the full Alaska transfer-on-death deed guide for the requirements, revocation, and alternatives. 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
- Alaska small-estate procedure — the state’s simplified transfer or administration route, eligibility rules, and claimant responsibilities.
- ← Back to the 51-jurisdiction comparison
Sources & methodology
Methodology & sources
Tax figures include citations and source effective dates. Unconfirmed figures direct readers to the state. Aggregator roundups are not sources. See our editorial standards.
General information, not legal or tax advice. Residency, property location, and title can change the result. A professional licensed in Alaska can assess your situation.
Last verified July 20, 2026.