Closing Costs in Alaska 2026: Buyer & Seller Guide
An Alaska closing carries no state deed tax and no state mortgage tax. What the state does collect is a recording fee, paid to the state rather than a county: the Department of Natural Resources charges $20 for the first page of a document and $5 for each page after that.
title-43">No deed tax in Title 43, and what cities and boroughs report
Alaska’s tax code is Title 43 of the Alaska Statutes. Its chapters include the net income tax, the estate tax, motor fuel, tobacco, alcohol, marijuana, oil and gas, mining licenses, fisheries and the Permanent Fund Dividend. None of its chapter titles names a tax on deeds, real estate sales or mortgages. Chapter 98 goes further: AS 43.98.035, headed “No tax on real property transfers,” bars the state from levying a sales or use tax on real property transfers. The Department of Revenue’s list of the tax types its Tax Division handles has no deed, transfer or mortgage tax on it. The recording chapter, AS 40.17, requires a document to arrive with “the applicable recording fee set by regulation.”
Since 2024, state law has barred this kind of tax at both levels. AS 43.98.035 says “The state may not levy or collect a sales or use tax on the transfer of real property,” and AS 29.45.650(l) and 29.45.700(h) put the same bar on boroughs and cities, “home rule and general law municipalities” alike. The law left in place any such tax a municipality adopted before it took effect. The Office of the State Assessor’s 2024 Alaska Taxable, the state’s official report to the Legislature on municipal taxes, lists none; it reports local sales, property, bed, car rental, tobacco, alcohol, raw fish, marijuana and severance taxes.
Recording goes to the State Recorder’s Office, district by district
The state Department of Natural Resources runs the Recorder’s Office. Its FAQ counts two recording offices and 34 recording districts. Under AS 40.17.020(a), a deed “may be offered for recording only in the recording district in which land affected by the conveyance is located”; if the land lies in more than one district, it is recorded in each of them. The document must name that district, and a deed must carry the mailing addresses of everyone who grants or acquires an interest (AS 40.17.030(a)(8) and (9)).
The fee comes from regulation, not from each county. The Recorder’s Office publishes one schedule for the whole state, citing AS 40.17.030(a)(10) and 11 AAC 05.200:
| Recording charge | Fee |
|---|---|
| First page of any document | $20.00 |
| Each additional page, same document | $5.00 |
| Indexing each name over six | $2.00 |
| Non-standard document (for example, margins that miss the rules, or two-hole punches at the top of a page) | $50.00 |
| Conformed copy at the time of recording (limit 1) | $2.00 |
A “page” is one side of a sheet, so a double-sided sheet counts as two. A three-page deed with six or fewer names to index costs $30 to record: $20 for page one, then $5 each for pages two and three. The mortgage or deed of trust is recorded as its own document and pays its own first-page and additional-page fees. A document recorded for more than one purpose owes “the applicable fee for each of the multiple purposes.”
Title premiums come from each insurer’s filed schedule
Title insurers file their rates with the Division of Insurance under AS 21.66.370, and a quote should come from the insurer’s filed schedule.
Property tax prorations follow the city or borough
The property tax on a house is a municipal tax. In the words of the Office of the State Assessor, AS 29.45.010 “authorizes cities, boroughs and unified municipalities to levy a property tax,” and a tax on real property “must be assessed, levied and collected as provided in AS 29.45.” The same report notes that the Alaska Constitution delegates taxing power “to only organized cities and boroughs,” and that land outside any organized borough makes up a single Unorganized Borough. The proration on your settlement statement therefore follows the city or borough, if any, that taxes the lot.
AHFC loans for first-time buyers
The Alaska Housing Finance Corporation (AHFC) takes applications through approved lenders. It treats you as a first-time buyer if you have not owned a primary residence in the last three years. It offers two first-time loans:
- First Home Limited: a lower interest rate. Income limits and acquisition cost limits apply, and they are higher in HUD-designated targeted census tracts. The three-year rule does not apply in a targeted area or to qualified veterans, and a veteran using that exception cannot have used First Home Limited or the Veterans Mortgage Program before. Eligible homes are single-family houses, condominiums, Common Interest Community units, duplexes at least five years old that have been occupied as multi-family residences for the last five years, and Type I manufactured homes. If you later sell, you may owe the federal recapture tax.
- First Home: a reduced rate without income limits or acquisition cost limits. It is meant for buyers who earn too much for First Home Limited or are buying above its cost limits.
AHFC lists four options for both loans: the Affordable Housing Enhanced loan, an energy efficiency rate reduction, a rate reduction for low-income borrowers, and the state veterans preference. The Enhanced loan is for borrowers who receive down payment assistance from a local, state or federal agency, a nonprofit or a regional housing authority. AHFC’s list of all loans and options (read September 24, 2026) contains no closing-cost assistance program. Get mortgage pre-approval from an AHFC-approved lender, then use the down payment estimator to size the cash you need.
More on buying in Alaska
- Alaska real estate guide
- Homeowner insurance guide for Alaska
- Closing costs by state
- Closing costs in Washington 2026
- Closing costs in Hawaii 2026
- Mortgage payment calculator
- How much house can I afford?
- Refinance guide
Frequently Asked Questions
Does the seller pay a transfer tax when a house sells in Alaska?
No. AS 43.98.035 bars the state from levying a sales or use tax on the transfer of real property, and AS 29.45.650(l) and 29.45.700(h) bar boroughs and cities, home rule included. The state’s 2024 report on municipal taxes lists no local transfer tax adopted before that law.
How much does it cost to record a deed in Alaska?
The fee is $20 for the first page and $5 for each additional page, under the Recorder’s Office statewide schedule. Indexing costs $2 for each name over six. A document that cannot meet the margin rules, or has two-hole punches at the top of a page, adds a $50 non-standard fee.
Where is an Alaska deed recorded?
In the state recording district where the land lies, or in each district if the land crosses a district line (AS 40.17.020(a)). The Department of Natural Resources serves 34 districts from two recording offices, and the deed has to name its district on its face.
How are Alaska title insurance premiums set?
Each title insurer’s rates are filed with the Division of Insurance under AS 21.66.370. Ask each company which filed schedule its quote uses.