Maryland Estate and Inheritance Tax Calculator

2026 rules

Enter the taxable estate to see the Maryland estate tax for a 2026 death.

Your numbers

Taxable estate (after debts, expenses, and marital and charitable deductions)

Amount going to heirs who aren't exempt (nieces, nephews, friends)

Spouses, children and other lineal descendants, parents, grandparents, siblings and stepchildren are exempt.

Maryland estate and inheritance tax$160,000

Estates of $5 million or less owe no Maryland estate tax, and inheritance tax paid counts against it.

How it works: Maryland has both: a 10% inheritance tax on shares going to heirs who aren't close family, and an estate tax on estates over $5 million, reduced by the inheritance tax paid.
Who pays: Each non-exempt heir's share bears the 10% inheritance tax; the estate pays any estate tax.

Each non-exempt heir's share bears the 10% inheritance tax; the estate pays any estate tax.

Only on estates over $15 million per person in 2026, at 40% above that. Most estates that owe Maryland tax owe no federal tax.