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Estate and Inheritance Tax in Alaska

Alaska has no state estate tax in practice because its tax equals a federal credit that no longer exists, and it has no inheritance tax.

Last checked . General information, not legal advice.

Alaska at a glance

State estate tax
No
Alaska's tax is computed from the federal credit for state death taxes, which Congress repealed.
Estate tax exemption
No state estate tax
Top estate tax rate
No state estate tax
Inheritance tax
No

Sources

Last checked

The rules in Alaska

Does Alaska have a state estate tax?

No. State estate tax in Alaska: no. Alaska's tax is computed from the federal credit for state death taxes, which Congress repealed.

What is the estate tax exemption in Alaska?

Estate tax exemption in Alaska: No state estate tax.

What is the top estate tax rate in Alaska?

Top estate tax rate in Alaska: No state estate tax.

Does Alaska have an inheritance tax?

No. Inheritance tax in Alaska: no.

Where do the Alaska estate and inheritance tax rules come from?

The rules above come from Alaska Stat. 43.31.011. Each source is linked on this page. We last checked them in October 2026.

Good to know

AS 43.31.011 sets the Alaska tax by reference to the federal credit for state death taxes. That federal credit (26 U.S.C. 2011) has been repealed, so no Alaska estate tax results.

What this means in practice

State estate tax exemptions can be much lower than the federal exemption, so an estate that owes no federal tax may still owe state tax. Some states adjust their exemption each year for inflation, so check the amount for the year of death.

Real estate is generally taxed by the state where it is located. A person who lives in one state and owns land in another may need to consider the rules of both states, which is one reason some people hold out-of-state property in a living trust.

Estate and inheritance tax returns have filing deadlines and may require payment before the estate is closed. Executors often work with a tax professional to value assets, claim deductions such as the marital and charitable deductions, and file on time.

General information, not legal advice. Laws change, and cities can add their own rules, so check the current statute before you rely on it.