AK · State estate & inheritance tax
Alaska estate tax, inheritance tax & probate costs
Exemptions, rates, and probate costs for Alaska (AK), current as of IRS SOI state filings 2021-2023 | federal exemption 2026 | Tax Foundation 2024 state survey - in plain language, from IRS Statistics of Income data and Alaska fee schedules.
Data updated 2026-08-06
- None
- State estate tax
- $15M
- Federal exemption applies
- None
- Inheritance tax
- 6–12 mo
- Typical probate timeline
The verdict
Alaska levies neither a state estate tax nor an inheritance tax, and probate typically takes about 9 months.
- 3.9/5
- Estate-friendliness score
- $15M
- Only the federal exemption applies
- 6–12 mo
- Probate timeline
- No
- State inheritance tax
Estate-friendliness blends tax presence, probate cost and timeline. Alaska ranks ahead of 18 states on tax burden alone. On maximum probate filing fee, Alaska sits #2 of 51 (lowest fee = #1).
Estate tax docket plate
Sheet AK · Alaska federal only
TAX-FREE · FED-ONLY · RATE-NONE · PORT-NA · FEE-MODEST · UPC
- TAX-FREE No state death tax
- FED-ONLY Federal only
- RATE-NONE No state rate
- PORT-NA Portability n/a
- FEE-MODEST Max $200
- UPC UPC adopted
Nearest probate fee peer: Connecticut (+ $0)
Instrument codes from this state’s levy posture, federal-exemption gap, rate shape, portability, probate filing-fee tier, and UPC adoption, not a planning recommendation.
Alaska standing among the no-estate-tax majority
- Alaska is among the 38 of 51 surveyed jurisdictions with no state estate tax.
- Maximum probate filing fee $200 is at or below the corpus lower third (≤ $300) · corpus #2 of 51 (lowest max fee = #1).
- On tax-burden friendliness alone, Alaska ranks ahead of 18 other states in this extract.
Probate-fee neighbourhood around Alaska
Lowest/highest poles plus states nearest Alaska on maximum probate filing fee. Full ladder: /rankings/lowest-probate-costs/.
State Estate Tax
Only federal estate tax applies (a permanent $15M exemption per person, 2026)
Inheritance Tax
Beneficiaries owe no state inheritance tax in Alaska
Probate Costs
UPC state. Summary administration for estates under $150,000
Probate Code
Alaska adopted the Uniform Probate Code in 1996.
Property System
Alaska is a community property state. Opt-in community property state.
Alaska probate timeline
Months from filing to distribution, minimum, typical, and maximum
Federal Estate Tax Filings - Alaska
IRS Statistics of Income data showing estate tax returns filed by Alaska residents.
| Filing Year | Returns Filed | Gross Estate | Net Tax Paid | State Death Tax |
|---|---|---|---|---|
| 2023 | N/A | N/A | N/A | - |
| 2022 | N/A | N/A | N/A | - |
| 2021 | N/A | N/A | N/A | - |
Source: IRS Statistics of Income - Estate Tax Returns Filed (Table 2, by State of Residence). Dollar amounts in thousands. State rate / exemption tables compiled from Tax Foundation 2024 Estate & Inheritance Tax Survey.
Alaska no-levy shape: NO-STATE-LEVY·LOW-FEE·SOI-THIN
Alaska sits in the no-state-levy / low-fee band, federal IRC §2001 is the only estate-level levy, and court filing stays in the corpus lower third. IRS SOI withholds or thins this state's latest return count below a usable publication cutoff. Alaska's community property rules mean roughly half of a couple's marital assets already belong to the surviving spouse outright, which simplifies transfer even without a state tax to plan around.
Federal SOI filings for Alaska are limited or suppressed at the state level for recent years (small-cell disclosure or reporting lag).
Probate clock 6–12 mo · max filing $200 · corpus #2 of 51 · negotiated attorney fees · UPC 1996 · community property · small-estate track under $150,000.
States with similar estate-tax and probate profiles to Alaska
Similar probate filing fee
Nearest states by maximum probate filing fee ($200 here).
Similar probate timeline
Nearest states by upper-bound probate duration (12 mo here).
Alaska Estate Tax FAQs
Does Alaska have an estate tax?
No. Alaska does not have a state estate tax. Only the federal estate tax applies (a permanent $15M exemption per person from 2026). This makes Alaska more favorable for estate planning compared to the 13 states that do impose a state estate tax. Probate attorney fees here are negotiated (hourly or flat) rather than fixed by statute, on top of modest court filing fees.
Does Alaska have an inheritance tax?
No. Alaska does not impose a state inheritance tax on beneficiaries. Unlike an estate tax (paid by the estate), an inheritance tax is paid by the person receiving the assets. Only six states currently levy this tax. Alaska has adopted the Uniform Probate Code (since 1996), which standardizes procedures statewide.
How long does probate take in Alaska?
Probate in Alaska typically takes 6 to 12 months. Estates under $150,000 may qualify for a simplified small estate procedure, which is significantly faster.
How much does probate cost in Alaska?
Court filing fees in Alaska range from $50 to $200. Attorney fees are usually based on reasonable hourly rates or negotiated flat fees.
Where does Alaska sit among states on probate filing fees?
According to PlainEstate's compiled state court fee schedules, Alaska ranks #2 of 51 surveyed states by maximum probate filing fee (lowest max fee = #1). That ordinal matches the /rankings/lowest-probate-costs listing. See /methodology/#corpus-placement for the exact sort basis.
Can you avoid probate in Alaska?
Yes. Common probate avoidance strategies in Alaska include revocable living trusts, transfer-on-death (TOD) deeds for real estate, payable-on-death (POD) accounts for bank and investment accounts, and joint ownership with right of survivorship. Alaska also offers a simplified process for small estates under $150,000.
What happened to the 2026 federal estate tax sunset, and how does it affect Alaska residents?
The TCJA provisions were scheduled to sunset after December 31, 2025, which would have cut the federal exemption from $13,990,000 to roughly $7,000,000 per person. The One Big Beautiful Bill Act (Pub. L. 119-21), signed July 4, 2025, repealed that sunset and set a permanent $15,000,000 per-individual exemption effective January 1, 2026, indexed for inflation. Because Alaska has no state estate tax, only the federal exemption applies, and the permanent $15,000,000 threshold means very few Alaska estates owe federal estate tax.
How probate runs when Alaska adds no state estate tax: probate process guide. Compare thresholds on the state rankings or the estate tax calculator.
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Disclaimer: This information is provided for general informational purposes only and does not constitute legal or tax advice. Consult a qualified estate-planning attorney or tax professional before making decisions based on this data.
Read our methodology - how this data is sourced, computed, and verified.