No state death tax

Alaska Estate and Inheritance Tax in 2026

No current Alaska estate or inheritance tax on a 2026 or 2027 death. The Alaska Court System says Alaska stopped collecting estate tax in 2005; property in another state can still matter.

Updated Oct 3, 20261 primary source citedEditorial policy

Estimate federal estate tax after preparing the estate's valuations, deductions, gifts and valid additional exclusion. Historical liabilities, property in another jurisdiction and estate income require separate review.

Alaska levies no estate or inheritance tax, but nearby Washington (estate tax), Oregon (estate tax) and Hawaii (estate tax) do. Real estate or tangible property located there can fall under that state's own rules and thresholds even when the owner was domiciled in Alaska: Washington estate tax calculator · Oregon estate tax calculator · Hawaii estate tax calculator.

The primary-source rule for Alaska

The Alaska Court System says the state stopped collecting estate tax in 2005. Its probate guidance specifically directs executors to check other states when the decedent lived elsewhere or owned property elsewhere; Alaska residence alone does not settle those obligations.

• Alaska primary-source guidance

An Alaska address does not resolve another state's property tax jurisdiction

The court's probate guidance explicitly asks the personal representative to consider residence and property outside Alaska. Start an inventory with a location column: an Alaska bank account, Washington real estate and an interest in another business should not be treated as one undifferentiated Alaska asset. Review the relevant state's current estate worksheet for any property connection that could create a separate obligation.

Parts of the court page discuss federal thresholds and rates from older law. Those historical federal figures are not the inputs for this 2026 calculator. The state collection statement and the federal computation have different authorities: use the IRS Form 706 instructions for federal exclusion, credit and gift treatment. A trustworthy Alaska answer requires separating those two parts of the source.

The probate estate also need not equal the federal gross estate. Before entering a total, obtain the prepared treatment of insurance, joint interests and property passing outside probate. The worksheet accepts that completed valuation; it cannot decide which assets the personal representative controls or which beneficiary ultimately bears a federal payment.

Sources reviewed October 1–2, 2026. Prepare federal inputs or compare Alaska with the other no-tax states.

First documented October 1, 2026 · Updated October 3, 2026