Does Alaska have an estate tax? The answer is no, currently Alaska doesn't collect a state estate tax, although prior to January 1, 2005, Alaska, like many other states, did collect a separate state estate tax, called a "pick up tax," that was actually equal to a portion of the overall federal estate tax bill. But while some states chose to enact laws that allow for the continued collection of a state estate tax, Alaska, like 32 other states, did nothing and as a result Alaska no longer collects a state estate tax.
And don't worry about Alaska enacting a state estate tax any time soon. Why? Because Alaska has some of the most consumer-friendly laws in the U.S., including statutes that allow for the creation of domestic asset protection trusts that shield the trust assets from creditors and lawsuits; the creation of dynasty trusts that shield the trust assets from estate taxation in perpetuity; the creation of community property trusts that can be used by married couples who live in non-community property states; and progressive limited liability company laws that make a charging order the exclusive remedy for creditors and prohibit the foreclosure of a limited liability company interest.
For more on Alaska estate taxes, refer to Does Alaska Collect an Estate Tax?