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Home→Tools→Estate & Inheritance Tax Calculator→Maryland

How Much Are Estate & Inheritance Taxes in Maryland?

Estimate federal estate tax, state estate tax, and inheritance tax for an estate or trust. See which taxes apply in your state and how much beneficiaries may owe.

Frequently Asked Questions

Maryland imposes both an estate tax and an inheritance tax.Md. Tax-Gen. § 7-309Verified Apr 15, 2026 The estate tax applies to the total estate before distribution, while the inheritance tax applies to amounts received by individual beneficiaries based on their relationship to the deceased.

The Maryland estate tax exemption is $5 million (2026).Md. Tax-Gen. § 7-309Verified Apr 15, 2026 Estates below this threshold owe no state estate tax. This exemption is a fixed amount set by statute. Taxable estates face graduated rates up to 16%.

Maryland groups beneficiaries into classes with different tax rates.Md. Tax-Gen. §§ 7-203, 7-204Verified Apr 15, 2026 Fully exempt: spouse, child, stepchild, parent, grandparent, grandchild, sibling, spouse of child. Non-exempt beneficiaries pay graduated rates based on their class, with rates reaching up to 10% for all others (nieces, nephews, cousins, friends). The filing deadline is 9 months after death.

The federal estate tax exemption is $13.61 million per person (2024), with a top rate of 40%. Married couples can effectively shield $27.22 million using portability of the unused spousal exemption. The Tax Cuts and Jobs Act (TCJA) doubled the exemption through 2025; without Congressional action, the exemption reverts to approximately $7 million (indexed) in 2026.

Death taxes (estate and inheritance taxes) are separate from probate costs. Probate costs include attorney fees, executor fees, court filing fees, and publication costs. Death taxes are owed to the state or federal government on the value of the estate or inheritance. Both can apply to the same estate. Use the Maryland probate calculator to estimate probate costs separately.

Death Taxes in Maryland

Maryland is one of the few states that imposes both an estate tax and an inheritance tax. The estate tax applies to the total estate value above the exemption threshold, while the inheritance tax is paid by beneficiaries based on their relationship to the deceased. Both taxes can apply to the same estate simultaneously.

The Maryland estate tax exemption is $5,000,000Md. Tax-Gen. § 7-309Verified Apr 15, 2026, with a top marginal rate of 16%Md. Tax-Gen. § 7-309Verified Apr 15, 2026. Estates below the exemption owe no state estate tax. The federal estate tax adds a separate layer for estates above $13.61 million, with rates up to 40%.

Death taxes are separate from probate costs, but both affect the net amount beneficiaries receive. An estate may owe state death taxes, federal estate taxes, and probate fees simultaneously. The inheritance explainer covers how different transfer methods affect taxation.

SimplyTrustSimplyTrust Editorial·Updated April 15, 2026

Legal Sources

  • Md. Tax-Gen. § 7-309

Data sourced from Maryland statutes and official state code. How we research.

Maryland Estate Planning Resources

In-depth guides covering Maryland probate laws, trust requirements, and estate planning strategies.

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Calculate Death Taxes

Select your state, enter an estate value, and indicate marital status to see federal and state death tax estimates.

Quick examples:

This calculator provides general information about estate and inheritance taxes and is not legal or tax advice. Estate tax laws are complex and subject to change. Consult a licensed attorney or tax professional for guidance specific to your situation.

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