Alaska

Real estate transfer tax in Alaska: none, by law

Alaska and its cities and boroughs cannot tax the transfer of real property. The recording fee is $20 for page one, $5 for each added page (DNR).

Checked on October 13, 2026 against the official sources listed at the bottom of the page.

In short

Alaska has no real estate transfer tax. State law says the state “may not levy or collect a sales or use tax on the transfer of real property” (AS 43.98.035), and the same bar applies to boroughs and cities (AS 29.45.650(l), 29.45.700(h)). What you pay to record a deed is a fee: $20 for the first page and $5 for each added page (Alaska DNR, as of October 2026).

What does the law say?

Two sets of statutes close the door on a transfer tax.

The state. AS 43.98.035 reads: “The state may not levy or collect a sales or use tax on the transfer of real property.” Alaska’s law on residential disclosures defines “transfer” in AS 34.70.200, and the tax statute uses that definition.

Local governments. Alaska boroughs can levy sales and use taxes, but AS 29.45.650(l) says a borough “may not levy or collect a sales or use tax on the transfer of real property.” AS 29.45.700(h) says the same for a city. Both subsections state that they apply to home rule and general law municipalities. The Municipality of Anchorage is a municipality, and the bar is written to cover each one.

These statutes bar a sales or use tax on the transfer. They are the rules I found and read. I did not find any statute that creates a transfer, deed or documentary stamp tax in Alaska. For the municipal side in a specific place, ask the local clerk or the district recorder.

Who pays by law and by custom?

Nobody pays a transfer tax, so there is nothing to split. The costs that do exist at the recording step are the recording fees below. The purchase contract decides who pays which closing cost; no statute I read sets a default. See closing costs in Alaska for the full list.

What you pay instead: recording fees

The Department of Natural Resources (DNR) Recorder’s Office records land documents statewide. A deed must come with the recording fee set by regulation (AS 40.17.030(a)(10)). The DNR schedule (11 AAC 05.200) lists:

Item	Fee
First page of a document	$20.00
Each additional page of the same instrument	$5.00
Indexing each name over six	$2.00
Non-standard document	$50.00
Certification, per document	$5.00

A “page” is one side of a sheet, so a double-sided sheet counts as two pages.

Exemptions

Because no transfer tax exists, there are no transfer tax exemptions to claim. The recording fee applies to documents offered for recording. The only statutory exception I read is for a public recreational use easement, which carries no recording fee (AS 40.17.030(e)).

A worked example

This is an example, not a quote. A buyer in Anchorage purchases a home for $400,000 with a $320,000 loan. Page counts are assumed.

Document	Rule used	Amount
Transfer tax (state, borough or city)	AS 43.98.035; AS 29.45.650(l)	$0
Warranty deed, 5 pages	$20 + 4 × $5	$40
Deed of trust, 20 pages	$20 + 19 × $5	$115
Total recording fees		$155

The tax line is zero. Other closing costs still apply; see our guide to closing costs explained. Your Closing Disclosure shows the exact recording charges.

Frequently asked questions

Does Alaska charge a transfer tax when I buy a house?

No. AS 43.98.035 bars the state from levying a sales or use tax on the transfer of real property. You pay a recording fee instead.

Can a city or borough in Alaska add its own transfer tax?

Not a sales or use tax on the transfer. AS 29.45.650(l) bars boroughs and AS 29.45.700(h) bars cities from levying one, including home rule municipalities.